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BRYN STREET DENTAL CLINIC LIMITED

Registered Number
06221694
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2024

BRYN STREET DENTAL CLINIC LIMITED
Company Information
for the year from 1 January 2024 to 31 December 2024

Directors

DOOREY, Kate
DOOREY, Peter

Company Secretary

DOOREY, Pamela Margaret

Registered Address

Fulford Lodge 1 Heslington Lane
Fulford
York
YO10 4HW

Registered Number

06221694 (England and Wales)
BRYN STREET DENTAL CLINIC LIMITED
Statement of Financial Position
31 December 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets4336,536398,173
336,536398,173
Current assets
Stocks61,1092,090
Debtors7381,320306,366
Cash at bank and on hand159,689125,686
542,118434,142
Creditors amounts falling due within one year8(273,541)(231,998)
Net current assets (liabilities)268,577202,144
Total assets less current liabilities605,113600,317
Creditors amounts falling due after one year9(219,862)(276,397)
Provisions for liabilities11(83,280)(75,408)
Net assets301,971248,512
Capital and reserves
Called up share capital100100
Profit and loss account301,871248,412
Shareholders' funds301,971248,512
The financial statements were approved and authorised for issue by the Board of Directors on 19 June 2025, and are signed on its behalf by:
DOOREY, Kate
Director
Registered Company No. 06221694
BRYN STREET DENTAL CLINIC LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Functional and presentation currency
The financial statements are presented in sterling, which is the functional currency of the entity.
Going concern
Following the challenges arising as a consequence of the Covid-19 pandemic in 2020/21, more latterly the UK economy has been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company’s trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it, and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
Revenue from sale of goods
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
Current taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.
Intangible assets
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.
Tangible fixed assets and depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Reducing balance (%)Straight line (years)
Plant and machinery25-
Fixtures and fittings25-
Vehicles25-
Office Equipment-3
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Stocks and work in progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
2.Average number of employees

20242023
Average number of employees during the year2019
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 January 24414,400414,400
At 31 December 24414,400414,400
Amortisation and impairment
At 01 January 24414,400414,400
At 31 December 24414,400414,400
Net book value
At 31 December 24--
At 31 December 23--
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 January 2413,770388,466307,65136,01135,747781,645
Additions-51,427-210(1)51,636
At 31 December 2413,770439,893307,65136,22135,746833,281
Depreciation and impairment
At 01 January 24-213,623125,31118,35826,180383,472
Charge for year-56,56545,5854,4666,657113,273
At 31 December 24-270,188170,89622,82432,837496,745
Net book value
At 31 December 2413,770169,705136,75513,3972,909336,536
At 31 December 2313,770174,843182,34017,6539,567398,173
5.Impairment of tangible fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.
6.Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in brining the stock to its present location and condition.

2024

2023

££
Raw materials and consumables1,1092,090
Total1,1092,090
7.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables25,70951,808
Amounts owed by group undertakings262,338190,989
Other debtors87,07962,999
Prepayments and accrued income6,194570
Total381,320306,366
8.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables83,72973,296
Bank borrowings and overdrafts40,00040,000
Taxation and social security95,03248,553
Finance lease and HP contracts47,84363,400
Accrued liabilities and deferred income6,9376,749
Total273,541231,998
9.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts20,72760,727
Other creditors199,135215,670
Total219,862276,397
10.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts199,135215,670
11.Provisions for liabilities
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises

2024

2023

££
Net deferred tax liability (asset)83,28075,408
Total83,28075,408
12.Related party transactions
During the year, the company loaned the Directors £272,623 (2023: £190,989). Interest was charged on this loan, which was repayable upon demand.