2023-11-01 2024-10-31 2024-10-31 false 07186438 DENTAL WORLD CORNWALL LTD.2026-01-13 86230 false iso4217:GBP xbrli:pure 07186438 2023-10-31 07186438 2024-10-31 07186438 2023-11-01 2024-10-31 07186438 2022-10-31 07186438 2023-10-31 07186438 2022-11-01 2023-10-31 07186438 bus:SmallEntities 2023-11-01 2024-10-31 07186438 bus:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 07186438 bus:AbridgedAccounts 2023-11-01 2024-10-31 07186438 bus:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 07186438 core:WithinOneYear 2024-10-31 07186438 core:AfterOneYear 2024-10-31 07186438 core:WithinOneYear 2023-10-31 07186438 core:AfterOneYear 2023-10-31 07186438 core:ShareCapital 2024-10-31 07186438 core:SharePremium 2024-10-31 07186438 core:RevaluationReserve 2024-10-31 07186438 core:OtherReservesSubtotal 2024-10-31 07186438 core:RetainedEarningsAccumulatedLosses 2024-10-31 07186438 core:ShareCapital 2023-10-31 07186438 core:SharePremium 2023-10-31 07186438 core:RevaluationReserve 2023-10-31 07186438 core:OtherReservesSubtotal 2023-10-31 07186438 core:RetainedEarningsAccumulatedLosses 2023-10-31 07186438 core:LandBuildings 2024-10-31 07186438 core:PlantMachinery 2024-10-31 07186438 core:Vehicles 2024-10-31 07186438 core:FurnitureFittings 2024-10-31 07186438 core:OfficeEquipment 2024-10-31 07186438 core:NetGoodwill 2024-10-31 07186438 core:IntangibleAssetsOtherThanGoodwill 2024-10-31 07186438 core:ListedExchangeTraded 2024-10-31 07186438 core:UnlistedNon-exchangeTraded 2024-10-31 07186438 core:LandBuildings 2023-10-31 07186438 core:PlantMachinery 2023-10-31 07186438 core:Vehicles 2023-10-31 07186438 core:FurnitureFittings 2023-10-31 07186438 core:OfficeEquipment 2023-10-31 07186438 core:NetGoodwill 2023-10-31 07186438 core:IntangibleAssetsOtherThanGoodwill 2023-10-31 07186438 core:ListedExchangeTraded 2023-10-31 07186438 core:UnlistedNon-exchangeTraded 2023-10-31 07186438 core:LandBuildings 2023-11-01 2024-10-31 07186438 core:PlantMachinery 2023-11-01 2024-10-31 07186438 core:Vehicles 2023-11-01 2024-10-31 07186438 core:FurnitureFittings 2023-11-01 2024-10-31 07186438 core:OfficeEquipment 2023-11-01 2024-10-31 07186438 core:NetGoodwill 2023-11-01 2024-10-31 07186438 core:IntangibleAssetsOtherThanGoodwill 2023-11-01 2024-10-31 07186438 core:ListedExchangeTraded 2023-11-01 2024-10-31 07186438 core:UnlistedNon-exchangeTraded 2023-11-01 2024-10-31 07186438 core:MoreThanFiveYears 2023-11-01 2024-10-31 07186438 core:Non-currentFinancialInstruments 2024-10-31 07186438 core:Non-currentFinancialInstruments 2023-10-31 07186438 dpl:CostSales 2023-11-01 2024-10-31 07186438 dpl:DistributionCosts 2023-11-01 2024-10-31 07186438 core:LandBuildings 2023-11-01 2024-10-31 07186438 core:PlantMachinery 2023-11-01 2024-10-31 07186438 core:Vehicles 2023-11-01 2024-10-31 07186438 core:FurnitureFittings 2023-11-01 2024-10-31 07186438 core:OfficeEquipment 2023-11-01 2024-10-31 07186438 dpl:AdministrativeExpenses 2023-11-01 2024-10-31 07186438 core:NetGoodwill 2023-11-01 2024-10-31 07186438 core:IntangibleAssetsOtherThanGoodwill 2023-11-01 2024-10-31 07186438 dpl:GroupUndertakings 2023-11-01 2024-10-31 07186438 dpl:ParticipatingInterests 2023-11-01 2024-10-31 07186438 dpl:GroupUndertakings core:ListedExchangeTraded 2023-11-01 2024-10-31 07186438 core:ListedExchangeTraded 2023-11-01 2024-10-31 07186438 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-11-01 2024-10-31 07186438 core:UnlistedNon-exchangeTraded 2023-11-01 2024-10-31 07186438 dpl:CostSales 2022-11-01 2023-10-31 07186438 dpl:DistributionCosts 2022-11-01 2023-10-31 07186438 core:LandBuildings 2022-11-01 2023-10-31 07186438 core:PlantMachinery 2022-11-01 2023-10-31 07186438 core:Vehicles 2022-11-01 2023-10-31 07186438 core:FurnitureFittings 2022-11-01 2023-10-31 07186438 core:OfficeEquipment 2022-11-01 2023-10-31 07186438 dpl:AdministrativeExpenses 2022-11-01 2023-10-31 07186438 core:NetGoodwill 2022-11-01 2023-10-31 07186438 core:IntangibleAssetsOtherThanGoodwill 2022-11-01 2023-10-31 07186438 dpl:GroupUndertakings 2022-11-01 2023-10-31 07186438 dpl:ParticipatingInterests 2022-11-01 2023-10-31 07186438 dpl:GroupUndertakings core:ListedExchangeTraded 2022-11-01 2023-10-31 07186438 core:ListedExchangeTraded 2022-11-01 2023-10-31 07186438 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2022-11-01 2023-10-31 07186438 core:UnlistedNon-exchangeTraded 2022-11-01 2023-10-31 07186438 core:NetGoodwill 2024-10-31 07186438 core:IntangibleAssetsOtherThanGoodwill 2024-10-31 07186438 core:LandBuildings 2024-10-31 07186438 core:PlantMachinery 2024-10-31 07186438 core:Vehicles 2024-10-31 07186438 core:FurnitureFittings 2024-10-31 07186438 core:OfficeEquipment 2024-10-31 07186438 core:AfterOneYear 2024-10-31 07186438 core:WithinOneYear 2024-10-31 07186438 core:ListedExchangeTraded 2024-10-31 07186438 core:UnlistedNon-exchangeTraded 2024-10-31 07186438 core:ShareCapital 2024-10-31 07186438 core:SharePremium 2024-10-31 07186438 core:RevaluationReserve 2024-10-31 07186438 core:OtherReservesSubtotal 2024-10-31 07186438 core:RetainedEarningsAccumulatedLosses 2024-10-31 07186438 core:NetGoodwill 2023-10-31 07186438 core:IntangibleAssetsOtherThanGoodwill 2023-10-31 07186438 core:LandBuildings 2023-10-31 07186438 core:PlantMachinery 2023-10-31 07186438 core:Vehicles 2023-10-31 07186438 core:FurnitureFittings 2023-10-31 07186438 core:OfficeEquipment 2023-10-31 07186438 core:AfterOneYear 2023-10-31 07186438 core:WithinOneYear 2023-10-31 07186438 core:ListedExchangeTraded 2023-10-31 07186438 core:UnlistedNon-exchangeTraded 2023-10-31 07186438 core:ShareCapital 2023-10-31 07186438 core:SharePremium 2023-10-31 07186438 core:RevaluationReserve 2023-10-31 07186438 core:OtherReservesSubtotal 2023-10-31 07186438 core:RetainedEarningsAccumulatedLosses 2023-10-31 07186438 core:NetGoodwill 2022-10-31 07186438 core:IntangibleAssetsOtherThanGoodwill 2022-10-31 07186438 core:LandBuildings 2022-10-31 07186438 core:PlantMachinery 2022-10-31 07186438 core:Vehicles 2022-10-31 07186438 core:FurnitureFittings 2022-10-31 07186438 core:OfficeEquipment 2022-10-31 07186438 core:AfterOneYear 2022-10-31 07186438 core:WithinOneYear 2022-10-31 07186438 core:ListedExchangeTraded 2022-10-31 07186438 core:UnlistedNon-exchangeTraded 2022-10-31 07186438 core:ShareCapital 2022-10-31 07186438 core:SharePremium 2022-10-31 07186438 core:RevaluationReserve 2022-10-31 07186438 core:OtherReservesSubtotal 2022-10-31 07186438 core:RetainedEarningsAccumulatedLosses 2022-10-31 07186438 core:AfterOneYear 2023-11-01 2024-10-31 07186438 core:WithinOneYear 2023-11-01 2024-10-31 07186438 core:Non-currentFinancialInstruments core:CostValuation 2023-11-01 2024-10-31 07186438 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2023-11-01 2024-10-31 07186438 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2023-11-01 2024-10-31 07186438 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2023-11-01 2024-10-31 07186438 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-11-01 2024-10-31 07186438 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2023-11-01 2024-10-31 07186438 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2023-11-01 2024-10-31 07186438 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-11-01 2024-10-31 07186438 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-11-01 2024-10-31 07186438 core:Non-currentFinancialInstruments core:CostValuation 2024-10-31 07186438 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-10-31 07186438 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-10-31 07186438 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-10-31 07186438 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-10-31 07186438 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-10-31 07186438 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-10-31 07186438 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-10-31 07186438 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-10-31 07186438 core:Non-currentFinancialInstruments core:CostValuation 2023-10-31 07186438 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2023-10-31 07186438 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2023-10-31 07186438 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2023-10-31 07186438 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2023-10-31 07186438 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2023-10-31 07186438 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2023-10-31 07186438 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2023-10-31 07186438 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2023-10-31 07186438 bus:Director1 2023-11-01 2024-10-31 07186438 1 bus:Director1 2023-10-31 07186438 1 bus:Director1 2023-11-01 2024-10-31 07186438 1 bus:Director1 2024-10-31 07186438 2023-10-31 07186438 2023-11-01 2024-10-31 07186438 2024-10-31

DENTAL WORLD CORNWALL LTD.

Registered Number
07186438
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

DENTAL WORLD CORNWALL LTD.
Company Information
for the year from 1 November 2023 to 31 October 2024

Director | NELZ, Peer, Dr

Registered Address | 53 Fore Street
| St. Columb Major
| TR9 6RH

Registered Number | 07186438 (England and Wales)

DENTAL WORLD CORNWALL LTD.
Balance Sheet as at
31 October 2024

| Notes | 2024 |  | 2023
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 4 |  |  | 251,735 |  |  |  | 261,117
Tangible assets | 5 |  |  | 69,080 |  |  |  | 43,153
|  |  |  | 320,815 |  |  |  | 304,270
Current assets |  |  |  |  |  |  |  |
Stocks |  | 8,000 |  |  |  | 8,000 |  |
Debtors |  | 33,182 |  |  |  | 42,954 |  |
Cash at bank and on hand |  | 65,443 |  |  |  | 59,745 |  |
|  | 106,625 |  |  |  | 110,699 |  |
Creditors amounts falling due within one year |  | (89,533) |  |  |  | (98,734) |  |
Net current assets (liabilities) |  |  |  | 17,092 |  |  |  | 11,965
Total assets less current liabilities |  |  |  | 337,907 |  |  |  | 316,235
Creditors amounts falling due after one year |  |  |  | (43,643) |  |  |  | (39,442)
Provisions for liabilities |  |  |  | (17,253) |  |  |  | (8,767)
Net assets |  |  |  | 277,011 |  |  |  | 268,026
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Share premium |  |  |  | 156,667 |  |  |  | 156,667
Profit and loss account |  |  |  | 120,343 |  |  |  | 111,358
Shareholders' funds |  |  |  | 277,011 |  |  |  | 268,026

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
- The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 13 January 2026, and are signed on its behalf by:
NELZ, Peer, Dr Director Registered Company No. 07186438

DENTAL WORLD CORNWALL LTD.
Notes to the Financial Statements
for the year ended 31 October 2024

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Revenue from rendering of services
--- | ---
| Revenue 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.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Intangible assets
--- | ---
| Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Straight line (years)
| Plant and machinery | 4
| Fixtures and fittings | 4
| Office Equipment | 4

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss.

2. | Average number of employees
--- | ---

|  | 2024 |  | 2023
| Average number of employees during the year | 7 |  | 7

3. | Deferred tax
--- | ---
| Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate of 25% when the asset is expected to be realised.

4. | Intangible assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 November 23 | 281,443
| At 31 October 24 | 281,443
| Amortisation and impairment
| At 01 November 23 | 20,326
| Charge for year | 9,381
| Other movements | 1
| At 31 October 24 | 29,708
| Net book value
| At 31 October 24 | 251,735
| At 31 October 23 | 261,117

5. | Tangible fixed assets
--- | ---

|  | Total
--- | --- | ---
|  | £
| Cost or valuation
| At 01 November 23 | 164,220
| Additions | 50,663
| At 31 October 24 | 218,943
| Depreciation and impairment
| At 01 November 23 | 121,067
| Charge for year | 24,736
| At 31 October 24 | 149,864
| Net book value
| At 31 October 24 | 69,080
| At 31 October 23 | 43,153

6. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| NELZ, Peer, Dr | 29,202 |  | 66,868 |  | 69,218 |  | 26,852
|  | 29,202 |  | 66,868 |  | 69,218 |  | 26,852

| Included in debtors is an amount payable to the company by the director. The amount is an advance of £26,852 made to Mr P Nelz, the director of the company, on 31/10/2024. During the accounting year the maximum amount payable by Mr P Nelz was £42,214. The following conditions are attached to the amount payable by Mr P Nelz: - There is no interest due to be paid on any outstanding amount - No fixed date has been set for the amount to be repaid to the company