Company Registration No. 08538756 (England and Wales)
ABC DENTAL SURGERY LTD
Unaudited accounts
for the year ended 31 May 2021
ABC DENTAL SURGERY LTD
Unaudited accounts
Contents
ABC DENTAL SURGERY LTD
Company Information
for the year ended 31 May 2021
Company Number
08538756 (England and Wales)
Registered Office
169 LEWES ROAD
BRIGHTON
BN2 3LD
Accountants
Warren Sharpe & Kazmi
24 Rowland Place
Northwood
Middlesex
HA6 1AD
ABC DENTAL SURGERY LTD
Statement of financial position
as at
31 May 2021
Intangible assets
-
85,768
Tangible assets
11,668
11,752
Cash at bank and in hand
121,376
32,194
Creditors: amounts falling due within one year
(24,733)
(32,811)
Net current assets
471,223
368,497
Total assets less current liabilities
482,891
466,017
Creditors: amounts falling due after more than one year
(139,193)
(181,760)
Provisions for liabilities
Net assets
343,422
284,257
Called up share capital
100
100
Profit and loss account
343,322
284,157
Shareholders' funds
343,422
284,257
For the year ending 31 May 2021 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 6 July 2021 and were signed on its behalf by
Dr H A Alashlou
Director
Company Registration No. 08538756
ABC DENTAL SURGERY LTD
Notes to the Accounts
for the year ended 31 May 2021
ABC DENTAL SURGERY LTD is a private company, limited by shares, registered in England and Wales, registration number 08538756. The registered office is 169 LEWES ROAD, BRIGHTON, BN2 3LD.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% written down value
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
ABC DENTAL SURGERY LTD
Notes to the Accounts
for the year ended 31 May 2021
4
Intangible fixed assets
Goodwill
Charge for the year
85,768
5
Tangible fixed assets
Plant & machinery
Cost or valuation
At cost
Charge for the year
2,350
6
Debtors: amounts falling due within one year
2021
2020
Trade debtors
23,826
28,251
Amounts due from group undertakings etc.
348,773
338,773
Accrued income and prepayments
614
590
7
Creditors: amounts falling due within one year
2021
2020
Trade creditors
4,465
1,960
Taxes and social security
19,298
30,597
Loans from directors
970
254
ABC DENTAL SURGERY LTD
Notes to the Accounts
for the year ended 31 May 2021
8
Creditors: amounts falling due after more than one year
2021
2020
Bank loans
139,193
181,760
9
Share capital
2021
2020
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
10
Average number of employees
During the year the average number of employees was 3 (2020: 3).