Acorah Software Products - Accounts Production 16.5.460 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 10908931 Mr Christian Mehl Ms Xiaying Xu iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 10908931 2023-12-31 10908931 2024-12-31 10908931 2024-01-01 2024-12-31 10908931 frs-core:CurrentFinancialInstruments 2024-12-31 10908931 frs-core:Non-currentFinancialInstruments 2024-12-31 10908931 frs-core:ComputerEquipment 2024-12-31 10908931 frs-core:ComputerEquipment 2024-01-01 2024-12-31 10908931 frs-core:ComputerEquipment 2023-12-31 10908931 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 10908931 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 10908931 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2023-12-31 10908931 frs-core:PlantMachinery 2024-12-31 10908931 frs-core:PlantMachinery 2024-01-01 2024-12-31 10908931 frs-core:PlantMachinery 2023-12-31 10908931 frs-core:ShareCapital 2024-12-31 10908931 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 10908931 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10908931 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 10908931 frs-bus:SmallEntities 2024-01-01 2024-12-31 10908931 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 10908931 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 10908931 frs-bus:Director1 2024-01-01 2024-12-31 10908931 frs-bus:Director2 2024-01-01 2024-12-31 10908931 frs-countries:EnglandWales 2024-01-01 2024-12-31 10908931 2022-12-31 10908931 2023-12-31 10908931 2023-01-01 2023-12-31 10908931 frs-core:CurrentFinancialInstruments 2023-12-31 10908931 frs-core:Non-currentFinancialInstruments 2023-12-31 10908931 frs-core:ShareCapital 2023-12-31 10908931 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 10908931
German Dental Clinic Ltd
Unaudited Financial Statements
For The Year Ended 31 December 2024
Long & Co (Dentax) Ltd
65a High Street
Stevenage
Hertfordshire
SG1 3AQ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 10908931
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 93,108 104,156
93,108 104,156
CURRENT ASSETS
Debtors 5 4,876 4,876
Cash at bank and in hand 100 6,310
4,976 11,186
Creditors: Amounts Falling Due Within One Year 6 (548,254 ) (512,746 )
NET CURRENT ASSETS (LIABILITIES) (543,278 ) (501,560 )
TOTAL ASSETS LESS CURRENT LIABILITIES (450,170 ) (397,404 )
Creditors: Amounts Falling Due After More Than One Year 7 (14,773 ) (30,123 )
NET LIABILITIES (464,943 ) (427,527 )
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account (465,043 ) (427,627 )
SHAREHOLDERS' FUNDS (464,943) (427,527)
Page 1
Page 2
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 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
Ms Xiaying Xu
Director
31/12/2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
German Dental Clinic Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 10908931 . The registered office is 20 Grosvenor Place, London, United Kingdom, SW1X 7HN.
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. 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:
Freehold 0%
Plant & Machinery 10%
Computer Equipment 10%
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2023: 2)
- 2
4. Tangible Assets
Land & Property
Freehold Plant & Machinery Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 5,623 229,523 12,388 247,534
As at 31 December 2024 5,623 229,523 12,388 247,534
Depreciation
As at 1 January 2024 5,623 131,687 6,068 143,378
Provided during the period - 9,784 1,264 11,048
As at 31 December 2024 5,623 141,471 7,332 154,426
Net Book Value
As at 31 December 2024 - 88,052 5,056 93,108
As at 1 January 2024 - 97,836 6,320 104,156
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5. Debtors
2024 2023
£ £
Due within one year
Trade debtors 4,876 4,876
6. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 10,326 9,901
Bank loans and overdrafts 591 -
Amounts owed to group undertakings 363,524 344,000
Other creditors 173,813 158,845
548,254 512,746
7. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 14,773 30,123
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4