Acorah Software Products - Accounts Production 16.5.460 false true 30 April 2024 1 May 2023 false 1 May 2024 30 April 2025 30 April 2025 13369145 Dr S N Oldham Ms C S Crowder iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13369145 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2025-04-30 13369145 2024-04-30 13369145 2025-04-30 13369145 2024-05-01 2025-04-30 13369145 frs-core:Non-currentFinancialInstruments 2025-04-30 13369145 frs-core:BetweenOneFiveYears 2025-04-30 13369145 frs-core:ComputerEquipment 2024-05-01 2025-04-30 13369145 frs-core:FurnitureFittings 2024-05-01 2025-04-30 13369145 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 13369145 frs-core:PlantMachinery 2024-05-01 2025-04-30 13369145 frs-core:WithinOneYear 2025-04-30 13369145 frs-core:ShareCapital 2025-04-30 13369145 frs-core:RetainedEarningsAccumulatedLosses 2025-04-30 13369145 frs-bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 13369145 frs-bus:AbridgedAccounts 2024-05-01 2025-04-30 13369145 frs-bus:SmallEntities 2024-05-01 2025-04-30 13369145 frs-bus:AuditExempt-NoAccountantsReport 2024-05-01 2025-04-30 13369145 frs-bus:SmallCompaniesRegimeForAccounts 2024-05-01 2025-04-30 13369145 frs-bus:Director1 2024-05-01 2025-04-30 13369145 frs-bus:Director1 2024-04-30 13369145 frs-bus:Director1 2025-04-30 13369145 frs-bus:Director2 2024-05-01 2025-04-30 13369145 frs-countries:EnglandWales 2024-05-01 2025-04-30 13369145 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-04-30 13369145 2023-04-30 13369145 2024-04-30 13369145 2023-05-01 2024-04-30 13369145 frs-core:Non-currentFinancialInstruments 2024-04-30 13369145 frs-core:BetweenOneFiveYears 2024-04-30 13369145 frs-core:FurnitureFittings 2023-05-01 2024-04-30 13369145 frs-core:WithinOneYear 2024-04-30 13369145 frs-core:ShareCapital 2024-04-30 13369145 frs-core:RetainedEarningsAccumulatedLosses 2024-04-30
Registered number: 13369145
Hertford Dentistry Ltd
Unaudited ABRIDGED Financial Statements
For The Year Ended 30 April 2025
Hive Accountancy Ltd
The Innovation Centre
Treliske
Truro
Cornwall
TR1 3FF
Hertford Dentistry Ltd
Contents
Contents

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

Page 1
Hertford Dentistry Ltd
Abridged Balance Sheet
As At 30 April 2025
Abridged Balance Sheet
Registered number: 13369145

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 616,505 |  | 624,431
|  |  | 616,505 |  | 624,431
CURRENT ASSETS
Stocks |  | 20,000 |  | 15,000 |
Debtors |  | 10,500 |  | 25,954 |
Cash at bank and in hand |  | 52,857 |  | 63,695 |
|  | 83,357 |  | 104,649 |
Creditors: Amounts Falling Due Within One Year |  | (594,791 ) |  | (508,566 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (511,434 ) |  | (403,917 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 105,071 |  | 220,514
Creditors: Amounts Falling Due After More Than One Year | 5 |  | (417,902 ) |  | (452,484 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (73,506 ) |  | (32,609 )
NET LIABILITIES |  |  | (386,337 ) |  | (264,579 )
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | (386,437 ) |  | (264,679 )
SHAREHOLDERS' FUNDS |  |  | (386,337) |  | (264,579)

Page 1
Page 2
Hertford Dentistry Ltd
Abridged Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 2025 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.
All of the company's members have consented to the preparation of an Abridged Balance Sheet for the year end 30 April 2025 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board

Dr S N Oldham Director
14 November 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
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Hertford Dentistry Ltd
Notes to the Abridged Financial Statements
For The Year Ended 30 April 2025
Notes to the Abridged Financial Statements
1. General Information
Hertford Dentistry Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13369145 . The registered office is 6 Star Street, Ware, Hertfordshire, SG12 7AA.
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 represents the total invoice value, excluding value added tax, of sales made during the period.
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:

Leasehold | Over the life of the lease
Plant & Machinery | 10% straight line
Computer Equipment | 20% straight line

2.4. 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.
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. Financial Instruments
Debt instruments (other than those wholly repayable or receivable within one year), including loans and other accounts receivable and payable, are initially measured at present value of the future cash flows and subsequently at amortised cost using the effective interest method.
Debt instruments that are payable and receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently at the undiscounted amount of the cash or other consideration expected to be paid or received. However, if the arrangements of a short-term instrument constitute a financing transaction, like the payment of trade debt deferred beyond the normal business terms or financed at a rate of interest that is not a market rate or in the case of an out-right short-term loan not at market rate, the financial asset or liability is measured, initially, at the present value of the future cash flow discounted at a market rate of interest for a similar debt instrument and subsequently at amortised cost.
Financial assets that are measured at cost and amortised costs are assessed at the end of each reporting period for the objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.
For financial assets measured at amortised cost, the impairment loss is measured at the difference between an asset’s carrying amount and the present value of estimated cash flows discounted at the asset’s original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.
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Hertford Dentistry Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 April 2025
2.7. 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.
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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Cash and cash equivalents
Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.
Cash and cash equivalents are shown net of bank overdrafts that are repayable on demand.
2.9. Going Concern
Despite a negatvie balance sheet the director is confident that the company is a going concern and will continue to trade for the forseeable future.
3. Average Number of Employees
Average number of employees during the year was as follows: 5 (2024: 5)
5 5
4. Tangible Assets

| Total
--- | ---
| £
Cost
As at 1 May 2024 | 760,870
Additions | 59,496
As at 30 April 2025 | 820,366
Depreciation
As at 1 May 2024 | 136,439
Provided during the period | 67,422
As at 30 April 2025 | 203,861
Net Book Value
As at 30 April 2025 | 616,505
As at 1 May 2024 | 624,431

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Page 5
Hertford Dentistry Ltd
Notes to the Abridged Financial Statements (continued)
For The Year Ended 30 April 2025
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Fixtures & Fittings | 134,088 |  | 98,650

5. Creditors: amounts falling due after five years
Of the creditors falling due after more than one year the following amounts are due after more than five years.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans | 289,641 |  | 304,872

6. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Bank loans and overdrafts | 394,797 |  | 413,126

7. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 41,180 |  | 27,847
Later than one year and not later than five years | 40,915 |  | 57,891
| 82,095 |  | 85,738
| 82,095 |  | 85,738

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 May 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 April 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Dr Simon Oldham | 2,659 | - | 2,659 | - | -

Interest is charged on loan balances above £10,000 at the HMRC approved interest rate.
10. Related Party Transactions
A related company which is part of the group entered into transactions on behalf of Hertford Dentistry Limited. The total of these transactions was £441,617 (2023: £368,938) which remains outstanding at the year end and is included within 'Creditors: Amounts Falling Due Within One Year' in the financial statements.
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