REGISTERED NUMBER: 09226260 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Winterton Dental Practice Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Crosby

REGISTERED OFFICE:

10 King Street

Winterton

Scunthorpe

North Lincolnshire

DN15 9RN

REGISTERED NUMBER:

09226260 (England and Wales)

ACCOUNTANTS:

Wrights

Chartered Certified Accountants

129 Beverley Road

Hessle

East Yorkshire

HU13 9AN

FIXED ASSETS

Intangible assets

4

150,000

160,000

Tangible assets

5

234,868

118,868

384,868

278,868

CURRENT ASSETS

Debtors

6

15,252

13,734

Cash at bank

331

-

15,583

13,734

CREDITORS

Amounts falling due within one year

7

111,839

101,459

NET CURRENT LIABILITIES

(96,256

)

(87,725

)

TOTAL ASSETS LESS CURRENT LIABILITIES

288,612

191,143

CREDITORS

Amounts falling due after more than one year

8

(125,081

)

(60,229

)

PROVISIONS FOR LIABILITIES

(27,454

)

(13,928

)

NET ASSETS

136,077

116,986

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

135,977

116,886

SHAREHOLDERS' FUNDS

136,077

116,986

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 director acknowledges his 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 director and authorised for issue on 26 September 2025 and were signed by:

A Crosby - Director

1.	STATUTORY INFORMATION

Winterton Dental Practice Limited 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2015, is being amortised evenly over its estimated useful life of twenty five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 equipment 15% on written down value, Fixtures and fittings 20% on written down value.

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 11 (2023 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2024

and 31 December 2024

250,000

AMORTISATION

At 1 January 2024

90,000

Charge for year

10,000

At 31 December 2024

100,000

NET BOOK VALUE

At 31 December 2024

150,000

At 31 December 2023

160,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

233,651

Additions

133,144

At 31 December 2024

366,795

DEPRECIATION

At 1 January 2024

114,783

Charge for year

17,144

At 31 December 2024

131,927

NET BOOK VALUE

At 31 December 2024

234,868

At 31 December 2023

118,868

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

15,252

13,734

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

-

13,826

Hire purchase contracts

39,977

14,993

Trade creditors

13,303

7,236

Taxation and social security

29,688

29,867

Other creditors

28,871

35,537

111,839

101,459

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Hire purchase contracts

96,670

15,298

Other creditors

28,411

44,931

125,081

60,229