Acorah Software Products - Accounts Production 16.4.675 false true 31 December 2023 1 January 2023 false 1 January 2024 31 December 2024 31 December 2024 04129537 Mr Anthony Laurie Mrs Vivienne Laurie iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 04129537 2023-12-31 04129537 2024-12-31 04129537 2024-01-01 2024-12-31 04129537 frs-core:CurrentFinancialInstruments 2024-12-31 04129537 frs-core:Non-currentFinancialInstruments 2024-12-31 04129537 frs-core:ComputerEquipment 2024-12-31 04129537 frs-core:ComputerEquipment 2024-01-01 2024-12-31 04129537 frs-core:ComputerEquipment 2023-12-31 04129537 frs-core:FurnitureFittings 2024-12-31 04129537 frs-core:FurnitureFittings 2024-01-01 2024-12-31 04129537 frs-core:FurnitureFittings 2023-12-31 04129537 frs-core:NetGoodwill 2024-12-31 04129537 frs-core:NetGoodwill 2024-01-01 2024-12-31 04129537 frs-core:NetGoodwill 2023-12-31 04129537 frs-core:MotorVehicles 2024-01-01 2024-12-31 04129537 frs-core:PlantMachinery 2024-12-31 04129537 frs-core:PlantMachinery 2024-01-01 2024-12-31 04129537 frs-core:PlantMachinery 2023-12-31 04129537 frs-core:ShareCapital 2024-12-31 04129537 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31 04129537 frs-bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04129537 frs-bus:FilletedAccounts 2024-01-01 2024-12-31 04129537 frs-bus:SmallEntities 2024-01-01 2024-12-31 04129537 frs-bus:AuditExempt-NoAccountantsReport 2024-01-01 2024-12-31 04129537 frs-bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 04129537 frs-bus:Director1 2024-01-01 2024-12-31 04129537 frs-bus:Director2 2024-01-01 2024-12-31 04129537 frs-countries:EnglandWales 2024-01-01 2024-12-31 04129537 2022-12-31 04129537 2023-12-31 04129537 2023-01-01 2023-12-31 04129537 frs-core:CurrentFinancialInstruments 2023-12-31 04129537 frs-core:Non-currentFinancialInstruments 2023-12-31 04129537 frs-core:BetweenOneFiveYears 2023-12-31 04129537 frs-core:ShareCapital 2023-12-31 04129537 frs-core:RetainedEarningsAccumulatedLosses 2023-12-31
Registered number: 04129537
Dents/dental Excellence (Technologies) LIMITED
Unaudited Financial Statements
For The Year Ended 31 December 2024
C&H Associates T/AS Mobile Accountants
Chartered Management Accountants & Tax Practitioners
206 Turners Hill
Cheshunt
Waltham Cross
Hertfordshire
EN8 9DE
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 04129537
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 276,190 288,191
276,190 288,191
CURRENT ASSETS
Debtors 6 23,665 40,085
Cash at bank and in hand 26,196 17,174
49,861 57,259
Creditors: Amounts Falling Due Within One Year 7 (158,172 ) (98,675 )
NET CURRENT ASSETS (LIABILITIES) (108,311 ) (41,416 )
TOTAL ASSETS LESS CURRENT LIABILITIES 167,879 246,775
Creditors: Amounts Falling Due After More Than One Year 8 (228,905 ) (382,699 )
NET LIABILITIES (61,026 ) (135,924 )
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (61,126 ) (136,024 )
SHAREHOLDERS' FUNDS (61,026) (135,924)
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
Mr Anthony Laurie
Director
06/10/2025
The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Dents/dental Excellence (Technologies) LIMITED is a private company, limited by shares, incorporated in England & Wales, registered number 04129537 . The registered office is 1 Bow Lane, London, EC4M 9EE.
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 20
Motor Vehicles 20
Fixtures & Fittings 20
Computer Equipment 20
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 4 (2023: 4)
4 4
Page 2
Page 3
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2024 102,465
As at 31 December 2024 102,465
Amortisation
As at 1 January 2024 102,465
As at 31 December 2024 102,465
Net Book Value
As at 31 December 2024 -
As at 1 January 2024 -
5. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2024 550,619 181,535 2,807 734,961
As at 31 December 2024 550,619 181,535 2,807 734,961
Depreciation
As at 1 January 2024 265,515 179,908 1,347 446,770
Provided during the period 11,409 300 292 12,001
As at 31 December 2024 276,924 180,208 1,639 458,771
Net Book Value
As at 31 December 2024 273,695 1,327 1,168 276,190
As at 1 January 2024 285,104 1,627 1,460 288,191
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 23,505 34,774
Other debtors 160 5,311
23,665 40,085
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Page 4
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 638 15,509
Bank loans and overdrafts 36,969 41,787
Other taxes and social security 19,545 32,781
VAT 934 720
Other creditors 594 500
Accruals and deferred income 9,245 7,378
Directors' loan accounts 90,247 -
158,172 98,675
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Net obligations under finance lease and hire purchase contracts - (5,104 )
Bank loans 228,905 387,803
228,905 382,699
9. Obligations Under Finance Leases and Hire Purchase
2024 2023
£ £
The future minimum finance lease payments are as follows:
Later than one year and not later than five years - (5,104 )
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
Page 4