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Registered Number: 12957748
England and Wales

 

 

 

GOWER HEALTHCARE DENTAL LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 01 November 2023

End date: 31 October 2024
Directors William Howell
Allison Walker
Geraint Jones
Registered Number 12957748
Registered Office Suite G2, The Business Centre
Cardiff House, Cardiff Road
Barry
CF63 2AW
Trading Address Integrated Care Centre
Rhodfa'r Felin
Cardigan
SA43 1JX
1
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Gower Healthcare Dental Ltd for the year ended 31 October 2024.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Gower Healthcare Dental Ltd for the year ended 31 October 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of Gower Healthcare Dental Ltd , as a body, in accordance with the terms of our engagement letter dated 01 July 2025. Our work has been undertaken solely to prepare for your approval the accounts of Gower Healthcare Dental Ltd and state those matters that we have agreed to state to the Board of Directors of Gower Healthcare Dental Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Gower Healthcare Dental Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Gower Healthcare Dental Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Gower Healthcare Dental Ltd . You consider that Gower Healthcare Dental Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Gower Healthcare Dental Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 October 2024.



....................................................
S J Mayled Ltd t/a Stephen Mayled & Associates
S J Mayled Ltd t/a Stephen Mayled & Associates

Suite G2 The Business Centre
Cardiff House, Cardiff Road
Barry
Vale of Glamorgan
CF63 2AW
01 July 2025
2
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 639,030    568,566 
639,030    568,566 
Current assets      
Stocks 4 8,071    6,000 
Debtors 5 137,040    103,693 
Cash at bank and in hand 234,169    41,902 
379,280    151,595 
Creditors: amount falling due within one year 6 (245,485)   (264,648)
Net current assets 133,795    (113,053)
 
Total assets less current liabilities 772,825    455,513 
Creditors: amount falling due after more than one year 7 (216,033)   (90,729)
Provisions for liabilities 8 (65,522)   (51,494)
Net assets 491,270    313,290 
 

Capital and reserves
     
Called up share capital 9 100    100 
Profit and loss account 491,170    313,190 
Shareholders' funds 491,270    313,290 
 


For the year ended 31 October 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the board of directors on 01 July 2025 and were signed on its behalf by:


-------------------------------
Geraint Jones
Director
3
General Information
Gower Healthcare Dental Ltd is a private company, limited by shares, registered in England and Wales, registration number 12957748, registration address Suite G2, The Business Centre, Cardiff House, Cardiff Road, Barry , CF63 2AW. The trading address of the company is Integrated Care Centre, Rhodfa'r Felin, Cardigan, SA43 1JX.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Land and Buildings 50 Straight Line
Plant and Machinery 25% Reducing Balance
Fixtures and Fittings 10% Reducing Balance
Improvements to property 25 Straight Line
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 11 (2023 : 10).
3.

Tangible fixed assets

Cost or valuation Land and Buildings   Plant and Machinery   Fixtures and Fittings   Improvements to property   Total
  £   £   £   £   £
At 01 November 2023   180,930    170,537    236,675    588,142 
Additions 121,256    90,627    1,908    50,805    264,596 
Disposals        
At 31 October 2024 121,256    271,557    172,445    287,480    852,738 
Depreciation
At 01 November 2023 2,425    92,569    30,391    15,447    140,832 
Charge for year 2,425    44,747    14,205    11,499    72,876 
On disposals        
At 31 October 2024 4,850    137,316    44,596    26,946    213,708 
Net book values
Closing balance as at 31 October 2024 116,406    134,241    127,849    260,534    639,030 
Opening balance as at 01 November 2023 118,831    88,361    140,146    221,228    568,566 


4.

Stocks

2024
£
  2023
£
Stocks 8,071    6,000 
8,071    6,000 

5.

Debtors: amounts falling due within one year

2024
£
  2023
£
Trade Debtors 123,380    103,693 
Prepayments & Accrued Income 13,660   
137,040    103,693 

6.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 71,677    56,955 
Bank Loans & Overdrafts   80,000 
Corporation Tax 69,192    41,107 
PAYE & Social Security 4,185    3,908 
Accrued Expenses 56,974    40,443 
Other Creditors 24,846    18,124 
Obligations under HP/Financial Leases 18,611    24,111 
245,485    264,648 

7.

Creditors: amount falling due after more than one year

2024
£
  2023
£
Obligations Under HP/Financial Leases 127,320    77,273 
Directors' Loan Accounts 88,713    13,456 
216,033    90,729 

8.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 65,522    50,637 
Pension Provisions   857 
65,522    51,494 

9.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

10.

Ultimate Controlling Party

The ultimate controlling parties are Dr W Howell, Dr A Walker and Mr G Jones.
4