Company Registration No. SC448894 (Scotland)
Be Dental Limited
Unaudited accounts
for the year ended 30 September 2024
Be Dental Limited
Unaudited accounts
Contents
Be Dental Limited
Company Information
for the year ended 30 September 2024
Company Number
SC448894 (Scotland)
Registered Office
91 Grahams Road
Falkirk
FK2 7DD
Accountants
Assenti & Noble Ltd
18 Mosshead Road
Bearsden
Glasgow
G61 3HN
Be Dental Limited
Statement of financial position
as at 30 September 2024
Intangible assets
-
102,804
Tangible assets
11,782
19,031
Cash at bank and in hand
92
126
Creditors: amounts falling due within one year
(975,676)
(906,629)
Net current liabilities
(569,795)
(528,593)
Total assets less current liabilities
(558,013)
(406,758)
Creditors: amounts falling due after more than one year
(243,924)
(378,219)
Net liabilities
(801,937)
(784,977)
Called up share capital
100
100
Share premium
213,243
213,243
Profit and loss account
(1,015,280)
(998,320)
Shareholders' funds
(801,937)
(784,977)
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 May 2025 and were signed on its behalf by
A Bashir
Director
Company Registration No. SC448894
Be Dental Limited
Notes to the Accounts
for the year ended 30 September 2024
Be Dental Limited is a private company, limited by shares, registered in Scotland, registration number SC448894. The registered office is 91 Grahams Road, Falkirk, FK2 7DD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business.
Goodwill arising on the acquisition of businesses is capitalised and written off on a straight line basis over a 10 year period. Provision is made for any impairment in value.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% straight line
Fixtures & fittings
10% straight line
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
The balance sheet shows that the company has an excess of liabilities over assets. The accounts have been prepared on a going concern basis assuming the continuing financial support of the company's director and bankers.
Be Dental Limited
Notes to the Accounts
for the year ended 30 September 2024
4
Intangible fixed assets
Goodwill
At 1 October 2023
1,121,518
At 30 September 2024
1,121,518
At 1 October 2023
1,018,714
Charge for the year
102,804
At 30 September 2024
1,121,518
At 30 September 2023
102,804
5
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 October 2023
105,869
68,361
174,230
At 30 September 2024
105,869
70,352
176,221
At 1 October 2023
103,627
51,572
155,199
Charge for the year
2,240
7,000
9,240
At 30 September 2024
105,867
58,572
164,439
At 30 September 2024
2
11,780
11,782
At 30 September 2023
2,242
16,789
19,031
Amounts falling due within one year
Trade debtors
70,336
52,492
Deferred tax asset
235,479
231,709
Accrued income and prepayments
15,793
22,184
Other debtors
84,181
71,525
Be Dental Limited
Notes to the Accounts
for the year ended 30 September 2024
7
Creditors: amounts falling due within one year
2024
2023
Bank loans and overdrafts
417,352
405,485
Trade creditors
79,144
50,953
Taxes and social security
50,758
44,937
Other creditors
391,321
354,415
Loans from directors
2,677
3,650
8
Creditors: amounts falling due after more than one year
2024
2023
Bank loans
154,086
285,558
Other creditors
89,838
92,661
9
Average number of employees
During the year the average number of employees was 31 (2023: 28).