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Registered Number: 07461353
England and Wales

 

 

 

FAIRLIGHT DENTAL PRACTICE LIMITED



Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

Fairlight Dental Practice Limited
Contents Page
For the year ended 31 December 2024
Director Sian Jones
Registered Number 07461353
Registered Office Suite G2 The Business Centre
Cardiff House, Cardiff Road
Barry
Vale of Glamorgan
CF63 2AW
Trading Address Chepstow Dental Care, Fairlight
Welsh Street
Chepstow
Gwent
NP16 5LR
1
Director's report and financial statements
The director presents his/her/their annual report and the financial statements for the year ended 31 December 2024
Principal activities
The company's principal activity during the year was the provision of oral healthcare services.
Director
The director who served the company throughout the year was as follows:
Sian Jones
Statement of director's responsibilities
The director is responsible for preparing the directors’ report and the financial statements in accordance with applicable law and regulation.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to
  • select suitable accounting policies and then apply them consistently
  • make judgments and accounting estimates that are reasonable and prudent
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business


The director is responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.

On behalf of the board.


----------------------------------
Sian Jones
Director

Date approved: 30 September 2025
2
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Fairlight Dental Practice Limited for the year ended 31 December 2024.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Fairlight Dental Practice Limited for the year ended 31 December 2024 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of Fairlight Dental Practice Limited , as a body, in accordance with the terms of our engagement letter dated 30 September 2025. Our work has been undertaken solely to prepare for your approval the accounts of Fairlight Dental Practice Limited and state those matters that we have agreed to state to the Board of Directors of Fairlight Dental Practice Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fairlight Dental Practice Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Fairlight Dental Practice Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Fairlight Dental Practice Limited . You consider that Fairlight Dental Practice Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Fairlight Dental Practice Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 December 2024.



....................................................
S J Mayled Ltd t/a Stephen Mayled & Associates
S J Mayled Ltd t/a Stephen Mayled & Associates
Suite G2 The Business Centre
Cardiff House, Cardiff Road
Barry
Vale of Glamorgan
CF63 2AW
30 September 2025
3
 
 		 Notes
 		 2024
£		   2023
£
Fixed assets      
Tangible fixed assets 4 82,075    103,981 
82,075    103,981 
Current assets      
Stocks 5 3,679    5,861 
Debtors 6 19,637    27,114 
Cash at bank and in hand 53,112    50,005 
76,428    82,980 
Creditors: amount falling due within one year 7 (53,494)   (52,205)
Net current assets 22,934    30,775 
 
Total assets less current liabilities 105,009    134,756 
Creditors: amount falling due after more than one year 8 (72,791)   (96,782)
Accruals and deferred income (12,135)   0 
Provisions for liabilities 9 (19,372)   (19,748)
Net assets 711    18,226 
 

Capital and reserves 		     
Called up share capital 10 100    100 
Profit and loss account 611    18,126 
Shareholders' funds 711    18,226 
 


For the year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 30 September 2025 and were signed by:


-------------------------------
Sian Jones
Director
4
General Information
Fairlight Dental Practice Limited is a private company, limited by shares, registered in England and Wales, registration number 07461353, registration address Suite G2 The Business Centre, Cardiff House, Cardiff Road, Barry, Vale of Glamorgan, CF63 2AW. The trading address of the company is Chepstow Dental Care, Fairlight, Welsh Street, Chepstow, Gwent, NP16 5LR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using 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.
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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Motor Vehicles 25% Reducing Balance
Fixtures and Fittings 10% Reducing Balance
Computer Equipment 33% Straight Line
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 10 (2023 : 9).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 January 2024 500,000    500,000 
Additions -    - 
Disposals -    - 
At 31 December 2024 500,000    500,000 
Amortisation
At 01 January 2024 500,000    500,000 
Charge for year -    - 
On disposals -    - 
At 31 December 2024 500,000    500,000 
Net book values
At 31 December 2024 -    - 
At 31 December 2023 -    - 


4.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 January 2024 122,513    75,580    2,677    8,107    208,877 
Additions 2,660    -    -    2,340    5,000 
Disposals -    -    -    -    - 
At 31 December 2024 125,173    75,580    2,677    10,447    213,877 
Depreciation
At 01 January 2024 78,114    18,895    268    7,619    104,896 
Charge for year 11,765    14,171    241    729    26,906 
On disposals -    -    -    -    - 
At 31 December 2024 89,879    33,066    509    8,348    131,802 
Net book values
Closing balance as at 31 December 2024 35,294    42,514    2,168    2,099    82,075 
Opening balance as at 01 January 2024 44,399    56,685    2,409    488    103,981 


5.

Stocks

2024
£		   2023
£
Stocks 3,679    5,861 
3,679    5,861 

6.

Debtors: amounts falling due within one year

2024
£		   2023
£
Other Debtors 3,561    1,611 
Corporation Tax 0    19,484 
PAYE & Social Security 5,105    5,750 
8,666    26,845 

6.

Debtors: amounts falling due after one year

2024
£		   2023
£
Directors' Loan Accounts 10,971    269 
10,971    269 

7.

Creditors: amount falling due within one year

2024
£		   2023
£
Trade Creditors 7,147    18,394 
Bank Loans & Overdrafts < 1 year 10,151    9,891 
Corporation Tax 10,965    0 
Accruals 4,320    0 
Credit Cards 12,402    9,326 
HP/Financial Leases < 1 year 8,509    12,376 
Wages & Salaries Control Account 0    2,218 
53,494    52,205 

8.

Creditors: amount falling due after more than one year

2024
£		   2023
£
Bank Loans & Overdrafts > 1 year 4,627    15,039 
Other Creditors 3,561    0 
HP/Financial Leases > 1 year 64,603    81,743 
72,791    96,782 

9.

Provisions for liabilities

2024
£		   2023
£
Deferred Tax 19,078    19,408 
Pension Provisions 294    340 
19,372    19,748 

10.

Share Capital

Allotted, called up and fully paid
2024
£		   2023
£
100 Class A shares of £1.00 each 100    100 
100    100 

11.

Directors' Loan Account

At 31st December 2024, the director owed the company £10,971  (2023: £269).
12.

Charges Registered

At 4th March 2019, a charge was registered by National Westminster Bank Plc which consisted of a fixed and floating charge over the undertaking.
5