Westwood Smile Care Ltd


Acorah Software Products - Accounts Production 11.5.056 false 1 April 2019 31 March 2020 31 March 2020 08040505 Mr Amandeep Ruprah iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08040505 2019-03-31 08040505 2020-03-31 08040505 2019-04-01 2020-03-31 08040505 frs-core:CurrentFinancialInstruments 2020-03-31 08040505 frs-core:CurrentFinancialInstruments 2019-04-01 2020-03-31 08040505 frs-core:Non-currentFinancialInstruments 2020-03-31 08040505 frs-core:Non-currentFinancialInstruments 2019-04-01 2020-03-31 08040505 frs-core:CurrentFinancialInstruments 2019-04-01 2020-03-31 08040505 frs-core:CurrentFinancialInstruments 2020-03-31 08040505 frs-core:AfterOneYear 2019-04-01 2020-03-31 08040505 frs-core:BetweenOneFiveYears 2019-04-01 2020-03-31 08040505 frs-core:BetweenOneFiveYears 2020-03-31 08040505 frs-core:ComputerEquipment 2020-03-31 08040505 frs-core:ComputerEquipment 2019-04-01 2020-03-31 08040505 frs-core:ComputerEquipment 2019-03-31 08040505 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2018-04-01 2019-03-31 08040505 frs-countries:EnglandWales 2018-04-01 2019-03-31
Registered number: 08040505
Westwood Smile Care Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2020
de Jong Phillips Ltd

Chartered Accountants

2 Upper High Street
Epsom
Surrey
KT17 3QJ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Balance Sheet
Registered number: 08040505
2020 2019
as restated
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 145,501 194,001
Tangible Assets 4 165,060 78,782
310,561 272,783
CURRENT ASSETS
Debtors 5 36,555 86,369
Cash at bank and in hand 201,905 79,377
238,460 165,746
Creditors: Amounts Falling Due Within One Year 6 (503,911 ) (537,833 )
NET CURRENT ASSETS (LIABILITIES) (265,451 ) (372,087 )
TOTAL ASSETS LESS CURRENT LIABILITIES 45,110 (99,304 )
Creditors: Amounts Falling Due After More Than One Year 7 (79,172 ) (21,293 )
NET LIABILITIES (34,062 ) (120,597 )
CAPITAL AND RESERVES
Called up share capital 9 2 2
Profit and Loss Account (34,064 ) (120,599 )
SHAREHOLDERS' FUNDS (34,062) (120,597)
Page 1
For the year ending 31 March 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities
  • The member has 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.
  • 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.
On behalf of the board
Mr Amandeep Ruprah
Director
4th June 2020

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover 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.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.
1.4. 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 Improvements 10% Straight Line Method
Plant & Machinery 20% Straight Line Method
Medical Equipment 10% Straight Line Method
Fixtures & Fittings 25% Staright Line Method
Computer Equipment 20% Straight Line Method
1.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and 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 profit and loss account as incurred.
1.6. Financial Instruments
The company accounts for its financial transactions in accordance with Section 11 and Section 12 of FRS 102.

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, and loans to related parties.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Short term debtors and creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Page 3
1.7. 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 year 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 asset reflects 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. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 10 (2019: 12)
10 12
3. Intangible Assets
Goodwill
£
Cost
As at 1 April 2019 485,002
As at 31 March 2020 485,002
Amortisation
As at 1 April 2019 291,001
Provided during the period 48,500
As at 31 March 2020 339,501
Net Book Value
As at 31 March 2020 145,501
As at 1 April 2019 194,001
Page 4
4. Tangible Assets
Land & Property
Leasehold Improvements Plant & Machinery Medical Equipment Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2019 34,008 64,707 27,594 3,433
Additions 25,216 280 77,324 -
As at 31 March 2020 59,224 64,987 104,918 3,433
Depreciation
As at 1 April 2019 2,208 51,603 920 488
Provided during the period 5,125 3,416 5,188 858
As at 31 March 2020 7,333 55,019 6,108 1,346
Net Book Value
As at 31 March 2020 51,891 9,968 98,810 2,087
As at 1 April 2019 31,800 13,104 26,674 2,945
Computer Equipment Total
£ £
Cost
As at 1 April 2019 9,775 139,517
Additions - 102,820
As at 31 March 2020 9,775 242,337
Depreciation
As at 1 April 2019 5,516 60,735
Provided during the period 1,955 16,542
As at 31 March 2020 7,471 77,277
Net Book Value
As at 31 March 2020 2,304 165,060
As at 1 April 2019 4,259 78,782
Page 5
5. Debtors
2020 2019
as restated
£ £
Due within one year
Trade debtors 20,125 26,525
Prepayments and accrued income 2,901 10,064
Other debtors 7,125 7,125
Deferred tax current asset 6,404 42,655
36,555 86,369
6. Creditors: Amounts Falling Due Within One Year
2020 2019
as restated
£ £
Net obligations under finance lease and hire purchase contracts 15,311 4,750
Trade creditors 3,239 20,017
Other taxes and social security 4,093 2,661
Other creditors 54,650 37,650
Accruals and deferred income 9,282 14,816
Director's loan account 1,692 1,743
Amounts owed to group undertakings 415,644 456,196
503,911 537,833
7. Creditors: Amounts Falling Due After More Than One Year
2020 2019
as restated
£ £
Net obligations under finance lease and hire purchase contracts 79,172 21,293
79,172 21,293
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8. Obligations Under Finance Leases and Hire Purchase
2020 2019
as restated
£ £
The maturity of these amounts is as follows:
Amounts Payable:
Within one year 15,311 4,750
Between one and five years 78,012 21,293
After more than five years 1,160 -
94,483 26,043
94,483 26,043
9. Share Capital
2020 2019
as restated
Allotted, Called up and fully paid 2 2
10. Prior Period Adjustments
Prior year adjustments have been made to the accounts to reflect a change in accounting policy and the correcition of a prior period error.

Prior Period Error

During the year to 2019 fixed assets aquired under a hire contract were capitalised, including interest, and presented in Trade Creditors. The prior period balance has been restated to reclassify the asset purchased under hire purchase from trade creditors to be disclosed within hire purchase commitments.

Change in accounting policy

The "Improvements to leasehold" depreciation policy has been revised from 20% straight line method to 10% straight line method. The directors are of the opinion that this change will better reflect the useful economic lives of the assets held in this category.

Overall impact of these two prior period adjustments is as follows:

Fixed Assets NBV reported £79,409
Fixed Assets NBV restated £78,781

Trade Creditors reported £49,350
Trade Creditors restated £20,017

Net obligations held under hire purchase contracts within one year reported £NIL
Net obligations held under hire purchase contracts within one year restated £4,750

Net obligations held under hire purchase contracts between two and five years reported £NIL
Net obligations held under hire purchase contracts between two and five years reported £21,293

Profit and loss account reported (£123,442)
Profit and loss account restated (£120,599)

11. General Information
Westwood Smile Care Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08040505. The registered office is 29 London Road, Slough, SL3 7RP.
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