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Registered number: 13459740
Redditch Dental Care Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 31 December 2024
Hive Accountancy Ltd
The Innovation Centre
Treliske
Truro
Cornwall
TR1 3FF
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 13459740
2024 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 - 728,522
- 728,522
CURRENT ASSETS
Debtors 167,903 14,418
Cash at bank and in hand 30 222
167,933 14,640
Creditors: Amounts Falling Due Within One Year (19,064 ) (46,778 )
NET CURRENT ASSETS (LIABILITIES) 148,869 (32,138 )
TOTAL ASSETS LESS CURRENT LIABILITIES 148,869 696,384
Creditors: Amounts Falling Due After More Than One Year - (305,419 )
NET ASSETS 148,869 390,965
CAPITAL AND RESERVES
Called up share capital 5 100 100
Profit and Loss Account 148,769 390,865
SHAREHOLDERS' FUNDS 148,869 390,965
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For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 31 December 2024 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Miss S K Sooch
Director
15 August 2025
The notes on pages 3 to 4 form part of these financial statements.
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Notes to the Abridged Financial Statements
1. General Information
Redditch Dental Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13459740 . The registered office is Purnells Suite 4, Portfolio House, 3 Princes Street, Dorchester, Dorset, DT1 1TP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006
2.2. Going Concern Disclosure
The financial statements have been prepared on a basis other than that of going concern, as the directors resolved to place the company into voluntary liquidation on the 23rd April 2025. As a result, the financial statements have been prepared on a break-up basis, which involves recognising assets at their estimated realizable values and liabilities at the amounts expected to be settled.
2.3. Financial Instruments
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method. 
Debt instruments that are payable and receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of trade debt deferred beyond the normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets that are measured at cost and amortised costs are assessed at the end of each reporting period for the objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.
For financial assets measured at amortised cost, the impairment loss is measured at the difference between an asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.5. Investment in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
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3. Average Number of Employees
Average number of employees during the year was as follows: NIL (2023: NIL)
- -
4. Investments
Total
£
Cost
As at 1 January 2024 728,522
Disposals (728,522 )
As at 31 December 2024 -
Provision
As at 1 January 2024 -
As at 31 December 2024 -
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 728,522
5. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
6. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 January 2024 Amounts advanced Amounts repaid Amounts written off As at 31 December 2024
£ £ £ £ £
Miss Sunena Sooch - 159,557 30,717 - 128,840
Interest has been charged on overdrawn balances of over £10,000 at the HMRC approved rate of 2.25%.
7. Post Balance Sheet Events
On 23rd April 2025, subsequent to the year-end, the directors resolved to place the company into voluntary liquidation. The financial statements have therefore been prepared on a break-up basis.
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