Registered number
06181373
Bassett Dental Practice Limited
Filleted Accounts
30 November 2024
Bassett Dental Practice Limited
Registered number: 06181373
Balance Sheet
as at 30 November 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 4 310,651 295,027
Current assets
Stocks 3,775 3,750
Debtors 5 506,898 409,005
Cash at bank and in hand 208,008 97,563
718,681 510,318
Creditors: amounts falling due within one year 6 (380,346) (375,528)
Net current assets 338,335 134,790
Total assets less current liabilities 648,986 429,817
Creditors: amounts falling due after more than one year 7 (74,554) (43,069)
Provisions for liabilities (77,622) (73,706)
Net assets 496,810 313,042
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account 495,810 312,042
Shareholders' funds 496,810 313,042
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Dr Jinal Patel
Director
Approved by the board on 28 July 2025
Bassett Dental Practice Limited
Notes to the Accounts
for the year ended 30 November 2024
1 Accounting policies
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Leasehold land and buildings 10% on cost
Fixtures, fittings, tools and equipment 10% Reducing balance basis
Motor Vehicles 10% Reducing balance basis
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 12 11
3 Intangible fixed assets £
Goodwill:
Cost
At 1 December 2023 592,034
At 30 November 2024 592,034
Amortisation
At 1 December 2023 592,034
At 30 November 2024 592,034
Net book value
At 30 November 2024 -
Goodwill is being amortised over its estimated useful life of 15 years.
4 Tangible fixed assets
Land and buildings Plant and machinery etc Motor vehicles Total
£ £ £ £
Cost
At 1 December 2023 1,425 430,405 33,500 465,330
Additions - 50,141 - 50,141
At 30 November 2024 1,425 480,546 33,500 515,471
Depreciation
At 1 December 2023 1,425 165,528 3,350 170,303
Charge for the year - 31,502 3,015 34,517
At 30 November 2024 1,425 197,030 6,365 204,820
Net book value
At 30 November 2024 - 283,516 27,135 310,651
At 30 November 2023 - 264,877 30,150 295,027
5 Debtors 2024 2023
£ £
Trade debtors 18,093 8,943
Amounts owed by group undertakings and undertakings in which the company has a participating interest 390,068 302,500
Other debtors 98,737 97,562
506,898 409,005
6 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 7,500 7,500
Obligations under finance lease and hire purchase contracts 13,000 12,000
Trade creditors 13,590 12,928
Amounts owed to group undertakings and undertakings in which the company has a participating interest 258,873 282,412
Taxation and social security costs 71,336 47,721
Other creditors 16,047 12,967
380,346 375,528
7 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 24,119 27,031
Obligations under finance lease and hire purchase contracts 50,435 16,038
74,554 43,069
8 Other information
Bassett Dental Practice Limited is a private company limited by shares and incorporated in England. Its registered office is:
82 Glen Eyre Road
Southampton
England
SO16 3NL
Bassett Dental Practice Limited 06181373 false 2023-12-01 2024-11-30 2024-11-30 VT Final Accounts July 2024 Dr Jinal Patel No description of principal activity 06181373 2022-12-01 2023-11-30 06181373 core:WithinOneYear 2023-11-30 06181373 core:AfterOneYear 2023-11-30 06181373 core:ShareCapital 2023-11-30 06181373 core:RetainedEarningsAccumulatedLosses 2023-11-30 06181373 2023-12-01 2024-11-30 06181373 bus:PrivateLimitedCompanyLtd 2023-12-01 2024-11-30 06181373 bus:AuditExemptWithAccountantsReport 2023-12-01 2024-11-30 06181373 bus:Director40 2023-12-01 2024-11-30 06181373 core:LandBuildings 2023-12-01 2024-11-30 06181373 core:PlantMachinery 2023-12-01 2024-11-30 06181373 core:Vehicles 2023-12-01 2024-11-30 06181373 countries:England 2023-12-01 2024-11-30 06181373 bus:FRS102 2023-12-01 2024-11-30 06181373 bus:FilletedAccounts 2023-12-01 2024-11-30 06181373 2024-11-30 06181373 core:WithinOneYear 2024-11-30 06181373 core:AfterOneYear 2024-11-30 06181373 core:ShareCapital 2024-11-30 06181373 core:RetainedEarningsAccumulatedLosses 2024-11-30 06181373 core:Goodwill 2024-11-30 06181373 core:LandBuildings 2024-11-30 06181373 core:PlantMachinery 2024-11-30 06181373 core:Vehicles 2024-11-30 06181373 2023-11-30 06181373 core:Goodwill 2023-11-30 06181373 core:LandBuildings 2023-11-30 06181373 core:PlantMachinery 2023-11-30 06181373 core:Vehicles 2023-11-30 iso4217:GBP xbrli:pure