Acorah Software Products - Accounts Production 16.5.460 false true 31 October 2023 1 November 2022 false 1 November 2023 18 December 2024 18 December 2024 07318762 Dr Imran Rangzeb Mrs Naseema Khanam iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07318762 2023-10-31 07318762 2024-12-18 07318762 2023-11-01 2024-12-18 07318762 frs-core:CurrentFinancialInstruments 2024-12-18 07318762 frs-core:Non-currentFinancialInstruments 2024-12-18 07318762 frs-core:FurnitureFittings 2024-12-18 07318762 frs-core:FurnitureFittings 2023-11-01 2024-12-18 07318762 frs-core:FurnitureFittings 2023-10-31 07318762 frs-core:NetGoodwill 2024-12-18 07318762 frs-core:NetGoodwill 2023-11-01 2024-12-18 07318762 frs-core:NetGoodwill 2023-10-31 07318762 frs-core:PlantMachinery 2024-12-18 07318762 frs-core:PlantMachinery 2023-11-01 2024-12-18 07318762 frs-core:PlantMachinery 2023-10-31 07318762 frs-core:ShareCapital 2024-12-18 07318762 frs-core:RetainedEarningsAccumulatedLosses 2024-12-18 07318762 frs-bus:PrivateLimitedCompanyLtd 2023-11-01 2024-12-18 07318762 frs-bus:FilletedAccounts 2023-11-01 2024-12-18 07318762 frs-bus:SmallEntities 2023-11-01 2024-12-18 07318762 frs-bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-12-18 07318762 frs-bus:SmallCompaniesRegimeForAccounts 2023-11-01 2024-12-18 07318762 frs-bus:Director1 2023-11-01 2024-12-18 07318762 frs-bus:Director2 2023-11-01 2024-12-18 07318762 frs-core:CurrentFinancialInstruments 3 2024-12-18 07318762 frs-core:CurrentFinancialInstruments 4 2024-12-18 07318762 frs-countries:EnglandWales 2023-11-01 2024-12-18 07318762 2022-10-31 07318762 2023-10-31 07318762 2022-11-01 2023-10-31 07318762 frs-core:CurrentFinancialInstruments 2023-10-31 07318762 frs-core:Non-currentFinancialInstruments 2023-10-31 07318762 frs-core:ShareCapital 2023-10-31 07318762 frs-core:RetainedEarningsAccumulatedLosses 2023-10-31 07318762 frs-core:CurrentFinancialInstruments 2 2023-10-31 07318762 frs-core:CurrentFinancialInstruments 3 2023-10-31 07318762 frs-core:CurrentFinancialInstruments 4 2023-10-31
Registered number: 07318762
Beechwood Dental Practice Ltd
Unaudited Financial Statements
For the Period 1 November 2023 to 18 December 2024
Ortu Advisors Ltd
Beechwood Dental Practice Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Beechwood Dental Practice Ltd
Balance Sheet
As At 18 December 2024
Balance Sheet
Registered number: 07318762

| 18 December 2024 | 31 October 2023
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 100,754 |  | 112,995
Tangible Assets | 5 |  | 14,454 |  | 22,497
|  |  | 115,208 |  | 135,492
CURRENT ASSETS
Stocks | 6 | 5,000 |  | 5,000 |
Debtors | 7 | 31,431 |  | 259,478 |
Cash at bank and in hand |  | 11,846 |  | 14,053 |
|  | 48,277 |  | 278,531 |
Creditors: Amounts Falling Due Within One Year | 8 | (280,874 ) |  | (113,715 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (232,597 ) |  | 164,816
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | (117,389 ) |  | 300,308
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (84,062 )
NET (LIABILITIES)/ASSETS |  |  | (117,389 ) |  | 216,246
CAPITAL AND RESERVES
Called up share capital | 10 |  | 100 |  | 100
Profit and Loss Account |  |  | (117,489 ) |  | 216,146
SHAREHOLDERS' FUNDS |  |  | (117,389) |  | 216,246

Page 1
Page 2
Beechwood Dental Practice Ltd
Balance Sheet (continued)
As At 18 December 2024
For the period ending 18 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
On behalf of the board

Dr Imran Rangzeb Director | Mrs Naseema Khanam Director
23/05/2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Beechwood Dental Practice Ltd
Notes to the Financial Statements
For the Period 1 November 2023 to 18 December 2024
Notes to the Financial Statements
1. General Information
Beechwood Dental Practice Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07318762 . The registered office is Landmark House Station Road, Cheadle Hulme, Cheadle, Greater Manchester, SK8 7BS.
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. 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 is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 10% Plant & Machine and 33% office equipment
Fixtures & Fittings | 20% Straight Line

2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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.
...CONTINUED
Page 3
Page 4
Beechwood Dental Practice Ltd
Notes to the Financial Statements (continued)
For the Period 1 November 2023 to 18 December 2024
2.6. Taxation - continued
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 and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 November 2023 | 310,000
As at 18 December 2024 | 310,000
Amortisation
As at 1 November 2023 | 197,005
Provided during the period | 12,241
As at 18 December 2024 | 209,246
Net Book Value
As at 18 December 2024 | 100,754
As at 1 November 2023 | 112,995

5. Tangible Assets

| Plant & Machinery | Fixtures & Fittings | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 November 2023 | 58,853 | 19,106 | 77,959
As at 18 December 2024 | 58,853 | 19,106 | 77,959
Depreciation
As at 1 November 2023 | 36,356 | 19,106 | 55,462
Provided during the period | 8,043 | - | 8,043
As at 18 December 2024 | 44,399 | 19,106 | 63,505
Net Book Value
As at 18 December 2024 | 14,454 | - | 14,454
As at 1 November 2023 | 22,497 | - | 22,497

6. Stocks

| 18 December 2024 |  | 31 October 2023
--- | --- | --- | ---
| £ |  | £
Materials | 5,000 |  | 5,000

Page 4
Page 5
Beechwood Dental Practice Ltd
Notes to the Financial Statements (continued)
For the Period 1 November 2023 to 18 December 2024
7. Debtors

| 18 December 2024 |  | 31 October 2023
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | - |  | 40,187
Other debtors | - |  | 219,291
Corporation tax recoverable assets | 31,431 |  | -
| 31,431 |  | 259,478

8. Creditors: Amounts Falling Due Within One Year

| 18 December 2024 |  | 31 October 2023
--- | --- | --- | ---
| £ |  | £
Trade creditors | 1 |  | 29,876
Bank loans and overdrafts | 14,936 |  | 10,940
Corporation tax | 6,907 |  | 18,924
Other taxes and social security | 2,273 |  | 2,709
Other creditors | - |  | 37,876
Pensions Payable | - |  | 298
Wages Payable - Payroll | 1,115 |  | -
NHS Clawback. | 38,838 |  | -
Accruals and deferred income | 3,600 |  | 2,640
Directors' loan accounts | 213,204 |  | 10,452
| 280,874 |  | 113,715

9. Creditors: Amounts Falling Due After More Than One Year

| 18 December 2024 |  | 31 October 2023
--- | --- | --- | ---
| £ |  | £
Bank loans | - |  | 84,062

10. Share Capital

| 18 December 2024 |  | 31 October 2023
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5