Campos Dental Clinic Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 11108144 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

CAMPOS DENTAL CLINIC LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S C Jacobs

Mrs J Jacobs

REGISTERED OFFICE:

70 Edgware Way

Edgware

HA8 8JS

REGISTERED NUMBER:

11108144 (England and Wales)

ACCOUNTANTS:

Jeffrey C C Hoong FCCA

Hoong & Company

7 Lorian Close

Woodside Park

London

N12 7DW

FIXED ASSETS

Tangible assets

4

171,757

222,612

CURRENT ASSETS

Stocks

41,200

32,196

Debtors

5

35,611

17,535

Cash at bank

-

10,037

76,811

59,768

CREDITORS

Amounts falling due within one year

6

60,812

47,350

NET CURRENT ASSETS

15,999

12,418

TOTAL ASSETS LESS CURRENT LIABILITIES

187,756

235,030

CREDITORS

Amounts falling due after more than one year

7

219,691

228,141

NET (LIABILITIES)/ASSETS

(31,935

)

6,889

CAPITAL AND RESERVES

Called up share capital

100

Retained earnings

9

(32,035

)

6,789

(31,935

)

6,889

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

Mrs J Jacobs - Director

1.	STATUTORY INFORMATION

Campos Dental Clinic Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

COST

At 1 January 2024

218,691

97,573

7,483

323,747

Additions

-

1,996

At 31 December 2024

218,691

97,573

9,479

325,743

DEPRECIATION

At 1 January 2024

69,091

29,333

2,711

101,135

Charge for year

37,400

13,648

1,803

52,851

At 31 December 2024

106,491

42,981

4,514

153,986

NET BOOK VALUE

At 31 December 2024

112,200

54,592

4,965

171,757

At 31 December 2023

149,600

68,240

4,772

222,612

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Amounts receivable in respect of hire purchase
contracts

24,612

6,536

Corporation tax recoverable

10,999

35,611

17,535

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

Bank loans and overdrafts (see note 8)

18,543

11,167

Other loans (see note 8)

14,311

Hire purchase contracts

18,449

Tax

1

-

Social security and other taxes

3,240

732

Other creditors

268

291

Accrued expenses

6,000

2,400

60,812

47,350

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2024

2023

£

Bank loans (see note 8)

139,866

138,226

Other loans (see note 8)

5,883

12,373

Hire purchase contracts

73,942

77,542

219,691

228,141

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

95,193

93,553

Hire purchase

112

3,712

95,305

97,265

8.

LOANS

An analysis of the maturity of loans is given below:

2024

2023

£

Amounts falling due within one year or on demand:

Bank overdrafts

7,376

-

Bank loans

11,167

Other loans

14,311

32,854

25,478

Amounts falling due between one and two years:

Bank loans - 1-2 years

11,168

Other loans - 1-2 years

5,883

12,373

17,051

23,541

Amounts falling due between two and five years:

Bank loans - 2-5 years

33,505

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

95,193

93,553

9.

RESERVES

Retained

earnings

£

At 1 January 2024

6,789

Deficit for the year

(4,751

)

Dividends

(34,073

)

At 31 December 2024

(32,035

)