2023-05-012024-04-302024-04-30false06555921LEEDS CITY DENTALCARE LIMITED2025-07-28falseiso4217:GBPxbrli:pure065559212023-04-30065559212024-04-30065559212023-05-012024-04-30065559212022-04-30065559212023-04-30065559212022-05-012023-04-3006555921bus:SmallEntities2023-05-012024-04-3006555921bus:AuditExempt-NoAccountantsReport2023-05-012024-04-3006555921bus:FullAccounts2023-05-012024-04-3006555921bus:PrivateLimitedCompanyLtd2023-05-012024-04-3006555921core:WithinOneYear2024-04-3006555921core:AfterOneYear2024-04-3006555921core:WithinOneYear2023-04-3006555921core:AfterOneYear2023-04-3006555921core:ShareCapital2024-04-3006555921core:SharePremium2024-04-3006555921core:RevaluationReserve2024-04-3006555921core:OtherReservesSubtotal2024-04-3006555921core:RetainedEarningsAccumulatedLosses2024-04-3006555921core:ShareCapital2023-04-3006555921core:SharePremium2023-04-3006555921core:RevaluationReserve2023-04-3006555921core:OtherReservesSubtotal2023-04-3006555921core:RetainedEarningsAccumulatedLosses2023-04-3006555921core:LandBuildings2024-04-3006555921core:PlantMachinery2024-04-3006555921core:Vehicles2024-04-3006555921core:FurnitureFittings2024-04-3006555921core:OfficeEquipment2024-04-3006555921core:NetGoodwill2024-04-3006555921core:IntangibleAssetsOtherThanGoodwill2024-04-3006555921core:ListedExchangeTraded2024-04-3006555921core:UnlistedNon-exchangeTraded2024-04-3006555921core:LandBuildings2023-04-3006555921core:PlantMachinery2023-04-3006555921core:Vehicles2023-04-3006555921core:FurnitureFittings2023-04-3006555921core:OfficeEquipment2023-04-3006555921core:NetGoodwill2023-04-3006555921core:IntangibleAssetsOtherThanGoodwill2023-04-3006555921core:ListedExchangeTraded2023-04-3006555921core:UnlistedNon-exchangeTraded2023-04-3006555921core:LandBuildings2023-05-012024-04-3006555921core:PlantMachinery2023-05-012024-04-3006555921core:Vehicles2023-05-012024-04-3006555921core:FurnitureFittings2023-05-012024-04-3006555921core:OfficeEquipment2023-05-012024-04-3006555921core:NetGoodwill2023-05-012024-04-3006555921core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3006555921core:ListedExchangeTraded2023-05-012024-04-3006555921core:UnlistedNon-exchangeTraded2023-05-012024-04-3006555921core:MoreThanFiveYears2023-05-012024-04-3006555921core:Non-currentFinancialInstruments2024-04-3006555921core:Non-currentFinancialInstruments2023-04-3006555921dpl:CostSales2023-05-012024-04-3006555921dpl:DistributionCosts2023-05-012024-04-3006555921core:LandBuildings2023-05-012024-04-3006555921core:PlantMachinery2023-05-012024-04-3006555921core:Vehicles2023-05-012024-04-3006555921core:FurnitureFittings2023-05-012024-04-3006555921core:OfficeEquipment2023-05-012024-04-3006555921dpl:AdministrativeExpenses2023-05-012024-04-3006555921core:NetGoodwill2023-05-012024-04-3006555921core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3006555921dpl:GroupUndertakings2023-05-012024-04-3006555921dpl:ParticipatingInterests2023-05-012024-04-3006555921dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-04-3006555921core:ListedExchangeTraded2023-05-012024-04-3006555921dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-04-3006555921core:UnlistedNon-exchangeTraded2023-05-012024-04-3006555921dpl:CostSales2022-05-012023-04-3006555921dpl:DistributionCosts2022-05-012023-04-3006555921core:LandBuildings2022-05-012023-04-3006555921core:PlantMachinery2022-05-012023-04-3006555921core:Vehicles2022-05-012023-04-3006555921core:FurnitureFittings2022-05-012023-04-3006555921core:OfficeEquipment2022-05-012023-04-3006555921dpl:AdministrativeExpenses2022-05-012023-04-3006555921core:NetGoodwill2022-05-012023-04-3006555921core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-3006555921dpl:GroupUndertakings2022-05-012023-04-3006555921dpl:ParticipatingInterests2022-05-012023-04-3006555921dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-3006555921core:ListedExchangeTraded2022-05-012023-04-3006555921dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-3006555921core:UnlistedNon-exchangeTraded2022-05-012023-04-3006555921core:NetGoodwill2024-04-3006555921core:IntangibleAssetsOtherThanGoodwill2024-04-3006555921core:LandBuildings2024-04-3006555921core:PlantMachinery2024-04-3006555921core:Vehicles2024-04-3006555921core:FurnitureFittings2024-04-3006555921core:OfficeEquipment2024-04-3006555921core:AfterOneYear2024-04-3006555921core:WithinOneYear2024-04-3006555921core:ListedExchangeTraded2024-04-3006555921core:UnlistedNon-exchangeTraded2024-04-3006555921core:ShareCapital2024-04-3006555921core:SharePremium2024-04-3006555921core:RevaluationReserve2024-04-3006555921core:OtherReservesSubtotal2024-04-3006555921core:RetainedEarningsAccumulatedLosses2024-04-3006555921core:NetGoodwill2023-04-3006555921core:IntangibleAssetsOtherThanGoodwill2023-04-3006555921core:LandBuildings2023-04-3006555921core:PlantMachinery2023-04-3006555921core:Vehicles2023-04-3006555921core:FurnitureFittings2023-04-3006555921core:OfficeEquipment2023-04-3006555921core:AfterOneYear2023-04-3006555921core:WithinOneYear2023-04-3006555921core:ListedExchangeTraded2023-04-3006555921core:UnlistedNon-exchangeTraded2023-04-3006555921core:ShareCapital2023-04-3006555921core:SharePremium2023-04-3006555921core:RevaluationReserve2023-04-3006555921core:OtherReservesSubtotal2023-04-3006555921core:RetainedEarningsAccumulatedLosses2023-04-3006555921core:NetGoodwill2022-04-3006555921core:IntangibleAssetsOtherThanGoodwill2022-04-3006555921core:LandBuildings2022-04-3006555921core:PlantMachinery2022-04-3006555921core:Vehicles2022-04-3006555921core:FurnitureFittings2022-04-3006555921core:OfficeEquipment2022-04-3006555921core:AfterOneYear2022-04-3006555921core:WithinOneYear2022-04-3006555921core:ListedExchangeTraded2022-04-3006555921core:UnlistedNon-exchangeTraded2022-04-3006555921core:ShareCapital2022-04-3006555921core:SharePremium2022-04-3006555921core:RevaluationReserve2022-04-3006555921core:OtherReservesSubtotal2022-04-3006555921core:RetainedEarningsAccumulatedLosses2022-04-3006555921core:AfterOneYear2023-05-012024-04-3006555921core:WithinOneYear2023-05-012024-04-3006555921core:Non-currentFinancialInstrumentscore:CostValuation2023-05-012024-04-3006555921core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-012024-04-3006555921core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-012024-04-3006555921core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-012024-04-3006555921core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-012024-04-3006555921core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-012024-04-3006555921core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3006555921core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3006555921core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-3006555921core:Non-currentFinancialInstrumentscore:CostValuation2024-04-3006555921core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-3006555921core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-3006555921core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-3006555921core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-3006555921core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-3006555921core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-3006555921core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-3006555921core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-3006555921core:Non-currentFinancialInstrumentscore:CostValuation2023-04-3006555921core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-3006555921core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-3006555921core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-3006555921core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-3006555921core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-3006555921core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-3006555921core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-3006555921core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-3006555921bus:Director12023-05-012024-04-300655592112023-05-012024-04-30

LEEDS CITY DENTALCARE LIMITED

Registered Number
06555921
(England and Wales)

Unaudited Financial Statements for the Year ended
30 April 2024

LEEDS CITY DENTALCARE LIMITED
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

BROWN, David Stanley

Registered Address

Fulford Lodge 1 Heslington Lane
Fulford
York
YO10 4HW

Registered Number

06555921 (England and Wales)
LEEDS CITY DENTALCARE LIMITED
Statement of Financial Position
30 April 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets343,18875,795
Tangible assets5765,124862,097
808,312937,892
Current assets
Stocks67,5005,000
Debtors763,426381,895
Cash at bank and on hand354,753140,676
1,125,679527,571
Creditors amounts falling due within one year7(515,309)(248,504)
Net current assets (liabilities)610,370279,067
Total assets less current liabilities1,418,6821,216,959
Creditors amounts falling due after one year8(104,534)(120,144)
Provisions for liabilities9(29,229)(45,631)
Net assets1,284,9191,051,184
Capital and reserves
Called up share capital100100
Profit and loss account1,284,8191,051,084
Shareholders' funds1,284,9191,051,184
The financial statements were approved and authorised for issue by the Director on 28 July 2025, and are signed on its behalf by:
BROWN, David Stanley
Director
Registered Company No. 06555921
LEEDS CITY DENTALCARE LIMITED
Notes to the Financial Statements
for the year ended 30 April 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
The UK economy has recently 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.
Defined contribution pension plan
The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.
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
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Amortisation
Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life. The deemed useful life is 10 years.
Goodwill
Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.
Tangible fixed assets and depreciation
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. 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:
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.
2.Average number of employees

20242023
Average number of employees during the year1110
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 May 23583,058583,058
Additions5,8805,880
At 30 April 24588,938588,938
Amortisation and impairment
At 01 May 23507,263507,263
Charge for year38,48738,487
At 30 April 24545,750545,750
Net book value
At 30 April 2443,18843,188
At 30 April 2375,79575,795
4.Impairment of intangible 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.
5.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Office Equipment

Total

£££££
Cost or valuation
At 01 May 23711,910428,543109,22299,3751,349,050
Additions-14,421-13,92428,345
Disposals--(109,222)-(109,222)
At 30 April 24711,910442,964-113,2991,268,173
Depreciation and impairment
At 01 May 2332,338354,38127,30672,928486,953
Charge for year14,51120,818-8,07343,402
On disposals--(27,306)-(27,306)
At 30 April 2446,849375,199-81,001503,049
Net book value
At 30 April 24665,06167,765-32,298765,124
At 30 April 23679,57274,16281,91626,447862,097
6.Stocks

2024

2023

££
Raw materials and consumables7,5005,000
Total7,5005,000
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables95,09567,705
Bank borrowings and overdrafts16,11716,624
Taxation and social security399,863159,974
Accrued liabilities and deferred income4,2344,201
Total515,309248,504
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts104,534120,144
Total104,534120,144
9.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)29,22945,631
Total29,22945,631
10.Financial instruments
Financial instrument 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.
11.Events after reporting date
in November 2024 the shares in Leeds City Dentalcare Limited were acquired by LCDC holdings Limited. The ultimate controlling party of LCDC Holdings Limited is Dr David Brown.
12.Related party transactions
During the year the Company made available loans to the Director. The interest was charged on the loans at 2.25%. The loans are repayable upon demand. The balance owed by the directors at the year end was £558,343 (£36,5148: 2023).