Caseware UK (AP4) 2024.0.164 2024.0.164 2024-04-01 false 22 false provision of dental services.22 true true The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 05985562 2024-04-01 2025-03-31 05985562 2023-04-01 2024-03-31 05985562 2025-03-31 05985562 2024-03-31 05985562 c:Director1 2024-04-01 2025-03-31 05985562 d:Buildings 2024-04-01 2025-03-31 05985562 d:Buildings 2025-03-31 05985562 d:Buildings 2024-03-31 05985562 d:Buildings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 05985562 d:PlantMachinery 2024-04-01 2025-03-31 05985562 d:PlantMachinery 2025-03-31 05985562 d:PlantMachinery 2024-03-31 05985562 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 05985562 d:MotorVehicles 2024-04-01 2025-03-31 05985562 d:MotorVehicles 2025-03-31 05985562 d:MotorVehicles 2024-03-31 05985562 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 05985562 d:FurnitureFittings 2024-04-01 2025-03-31 05985562 d:FurnitureFittings 2025-03-31 05985562 d:FurnitureFittings 2024-03-31 05985562 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 05985562 d:OfficeEquipment 2024-04-01 2025-03-31 05985562 d:OfficeEquipment 2025-03-31 05985562 d:OfficeEquipment 2024-03-31 05985562 d:OfficeEquipment d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 05985562 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 05985562 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-04-01 2025-03-31 05985562 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2025-03-31 05985562 d:DevelopmentCostsCapitalisedDevelopmentExpenditure 2024-03-31 05985562 d:Goodwill 2024-04-01 2025-03-31 05985562 d:Goodwill 2025-03-31 05985562 d:Goodwill 2024-03-31 05985562 d:ComputerSoftware 2025-03-31 05985562 d:ComputerSoftware 2024-03-31 05985562 d:OtherResidualIntangibleAssets 2024-04-01 2025-03-31 05985562 d:CurrentFinancialInstruments 2025-03-31 05985562 d:CurrentFinancialInstruments 2024-03-31 05985562 d:Non-currentFinancialInstruments 2025-03-31 05985562 d:Non-currentFinancialInstruments 2024-03-31 05985562 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 05985562 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 05985562 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 05985562 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 05985562 d:ShareCapital 2025-03-31 05985562 d:ShareCapital 2024-03-31 05985562 d:RetainedEarningsAccumulatedLosses 2025-03-31 05985562 d:RetainedEarningsAccumulatedLosses 2024-03-31 05985562 c:FRS102 2024-04-01 2025-03-31 05985562 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 05985562 c:FullAccounts 2024-04-01 2025-03-31 05985562 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 05985562 2 2024-04-01 2025-03-31 05985562 d:Goodwill d:OwnedIntangibleAssets 2024-04-01 2025-03-31 05985562 d:DevelopmentCostsCapitalisedDevelopmentExpenditure d:OwnedIntangibleAssets 2024-04-01 2025-03-31 05985562 d:ComputerSoftware d:OwnedIntangibleAssets 2024-04-01 2025-03-31 05985562 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure

Registered number: 05985562
| Northumbria Dental Care Limited Financial statements Information for filing with the registrar 31 March 2025 |
Northumbria Dental Care Limited
Balance sheet At 31 March 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 4 |  | 61,656 |  | 88,417
Tangible assets | 5 |  | 488,707 |  | 480,291
|  |  | 550,363 |  | 568,708
Current assets |  |  |  |  |
Stocks |  | 26,675 |  | 16,823 |
Debtors | 6 | 563,667 |  | 344,154 |
Cash at bank and in hand |  | 189,227 |  | 183,849 |
|  | 779,569 |  | 544,826 |
Creditors: amounts falling due within one year | 7 | (395,485) |  | (344,648) |
Net current assets |  |  | 384,084 |  | 200,178
Total assets less current liabilities |  |  | 934,447 |  | 768,886
Creditors: amounts falling due after more than one year | 8 |  | (252,305) |  | (286,320)
Provisions for liabilities |  |  |  |  |
Deferred tax |  |  | (120,125) |  | (117,145)
Net assets |  |  | 562,017 |  | 365,421
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 200 |  | 200
Profit and loss account |  |  | 561,817 |  | 365,221
Shareholders' funds |  |  | 562,017 |  | 365,421
1
Northumbria Dental Care Limited
Balance sheet (continued) At 31 March 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 15 December 2025.
D W Thomas
Director
Registered number: 05985562 The notes on pages 3 to 9 form part of these financial statements. 2
Northumbria Dental Care Limited
Notes to the financial statements Year ended 31 March 2025
1. | General information
Northumbria Dental Care Limited ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingdom and registered in England and Wales. The address of the registered office is 45 High Street, Amble, Morpeth, Northumberland, NE65 0LE. 2.Accounting policies
| 2.1 | Statement of compliance
The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland (FRS 102) and the Companies Act 2006.
| 2.2 | Revenue
The turnover recognised in the profit and loss account represents NHS contract income, private fees and capitation scheme income receivable during the year.
| 2.3 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.4 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. 3
Northumbria Dental Care Limited
Notes to the financial statements Year ended 31 March 2025 2.Accounting policies (continued)
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.7 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the statement of comprehensive income over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. The estimated useful lives range as follows:
|  |  |  | Rothbury practice | - |  | Indefinite useful life
|  |  |  | Goodwill | - |  | 10 years
|  |  |  | Computer software | - |  | 10 years
4
Northumbria Dental Care Limited
Notes to the financial statements Year ended 31 March 2025 2.Accounting policies (continued)
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | 2% | straight line
|  |  |  | Plant and machinery | - | 15% | reducing balance
|  |  |  | Motor vehicles | - | 25% | straight line
|  |  |  | Fixtures and fittings | - | 15% | reducing balance
|  |  |  | Computer equipment | - | 25% | straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.9 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.10 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.11 | Financial instruments
The company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, 5
Northumbria Dental Care Limited
Notes to the financial statements Year ended 31 March 2025 2.Accounting policies (continued)
| 2.11 | Financial instruments (continued)
when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. Basic financial assets Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Discounting is omitted where the effect of discounting is immaterial. The company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Financial liabilities Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after the deduction of all its liabilities. Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial. Debt instruments are subsequently carried at their amortised cost using the effective interest rate method. Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.
3. | Employees
| The average monthly number of employees, including directors, during the year was 22 (2024 - 22).
6
Northumbria Dental Care Limited
Notes to the financial statements Year ended 31 March 2025
4. | Intangible assets
|  | Rothbury practice | Computer software | Goodwill | Total
|  | £ | £ | £ | £
| Cost |  |  |  |
| At 1 April 2024 | 57,534 | 5,100 | 350,000 | 412,634
| At 31 March 2025 | 57,534 | 5,100 | 350,000 | 412,634
| Amortisation |  |  |  |
| At 1 April 2024 | - | 468 | 323,750 | 324,218
| Charge for the year | - | 510 | 26,250 | 26,760
| At 31 March 2025 | - | 978 | 350,000 | 350,978
| Net book value |  |  |  |
| At 31 March 2025 | 57,534 | 4,122 | - | 61,656
| At 31 March 2024 | 57,534 | 4,633 | 26,250 | 88,417
7
Northumbria Dental Care Limited
Notes to the financial statements Year ended 31 March 2025
5. | Tangible fixed assets
|  | Freehold property | Plant and machinery | Motor vehicles | Fixtures and fittings | Computer equipment | Total
|  | £ | £ | £ | £ | £ | £
| Cost |  |  |  |  |  |
| At 1 April 2024 | 408,417 | 673,932 | 109,568 | 40,408 | 39,495 | 1,271,820
| Additions | - | 6,111 | 47,000 | 1,680 | 2,166 | 56,957
| Disposals | - | - | (56,740) | - | - | (56,740)
| At 31 March 2025 | 408,417 | 680,043 | 99,828 | 42,088 | 41,661 | 1,272,037
| Depreciation |  |  |  |  |  |
| At 1 April 2024 | 128,790 | 535,413 | 73,452 | 17,008 | 36,866 | 791,529
| Charge for the year | 8,168 | 21,063 | 14,186 | 3,720 | 1,404 | 48,541
| Disposals | - | - | (56,740) | - | - | (56,740)
| At 31 March 2025 | 136,958 | 556,476 | 30,898 | 20,728 | 38,270 | 783,330
| Net book value |  |  |  |  |  |
| At 31 March 2025 | 271,459 | 123,567 | 68,930 | 21,360 | 3,391 | 488,707
| At 31 March 2024 | 279,627 | 138,519 | 36,115 | 23,401 | 2,629 | 480,291
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 65,374 | 62,431
| Amounts owed by group undertakings | 423,367 | 281,451
| Other debtors | 74,926 | 272
|  | 563,667 | 344,154
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Northumbria Dental Care Limited
Notes to the financial statements Year ended 31 March 2025
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 38,488 | 42,960
| Trade creditors | 93,920 | 61,596
| Corporation tax | - | 39,161
| Other taxation and social security | 10,346 | 11,519
| Other creditors | 218,760 | 162,403
| Accruals and deferred income | 33,971 | 27,009
|  | 395,485 | 344,648
8. | Creditors: amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 252,305 | 286,320
|  | 252,305 | 286,320
9. | Related party transactions
| During the year, the company operated on normal commercial terms with Alnwick Dental Care Limited. The amount owed from Alnwick Dental Care Limited at 31 March 2025 was £423,367 (2024: £281,451 due from Alnwick Dental Care Limited).
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