Abbreviated Company Accounts - NMC DENTAL LTD

Registered Number 08284276

NMC DENTAL LTD

Abbreviated Accounts

30 November 2014

NMC DENTAL LTD Registered Number 08284276

Abbreviated Balance Sheet as at 30 November 2014

	Notes	2014	2013
		£	£
Fixed assets
Intangible assets	2	96,000	108,000
Tangible assets	3	5,278	4,684
		101,278	112,684
Current assets
Stocks		13,123	13,323
Debtors		8,000	-
Cash at bank and in hand		18,914	14,889
		40,037	28,212
Creditors: amounts falling due within one year		(95,732)	(123,984)
Net current assets (liabilities)		(55,695)	(95,772)
Total assets less current liabilities		45,583	16,912
Total net assets (liabilities)		45,583	16,912
Capital and reserves
Called up share capital		100	100
Profit and loss account		45,483	16,812
Shareholders' funds		45,583	16,912

For the year ending 30 November 2014 the company was entitled to exemption 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 directors acknowledge 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.

Approved by the Board on 9 February 2015

And signed on their behalf by:
Ms N McCormick, Director

NMC DENTAL LTD Registered Number 08284276

Notes to the Abbreviated Accounts for the period ended 30 November 2014

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

Turnover policy
The turnover shown in the profit and loss account represents amounts invoiced during the year.

Tangible assets depreciation policy
Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Fixtures & Fittings - 15% reducing balance basis
Equipment - 15% reducing balance basis

Intangible assets amortisation policy
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful economic life of that asset as follows:
Goodwill - amortised over ten years

2Intangible fixed assets

	£
Cost
At 1 December 2013	120,000
Additions	-
Disposals	-
Revaluations	-
Transfers	-
At 30 November 2014	120,000
Amortisation
At 1 December 2013	12,000
Charge for the year	12,000
On disposals	-
At 30 November 2014	24,000
Net book values
At 30 November 2014	96,000
At 30 November 2013	108,000

3Tangible fixed assets

	£
Cost
At 1 December 2013	5,511
Additions	1,525
Disposals	-
Revaluations	-
Transfers	-
At 30 November 2014	7,036
Depreciation
At 1 December 2013	827
Charge for the year	931
On disposals	-
At 30 November 2014	1,758
Net book values
At 30 November 2014	5,278
At 30 November 2013	4,684