Accounts filed on 31-10-2021


Registered number: 07571621






John Moore Dental Practice Limited


ACCOUNTS

FOR THE YEAR ENDED 31/10/2021
























Prepared By:
FRANK GARTLAND LIMITED
6 TORLAND ROAD
PLYMOUTH
PL3 5TS


John Moore Dental Practice Limited


UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 31/10/2021





DIRECTORS
John V Moore



SECRETARY
Mrs P Z Moore


REGISTERED OFFICE
51 Houndiscombe Road
Mutley
Plymouth
PL4 6EX


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 07571621



ACCOUNTANTS
FRANK GARTLAND LIMITED
6 TORLAND ROAD
PLYMOUTH
PL3 5TS


UNAUDITED ACCOUNTS
FOR THEYEARENDED31/10/2021



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/10/2021

			2021		2020
	Notes		£		£

FIXED ASSETS
Intangible assets	2		150,500		165,550
Tangible assets	3		54,764		12,153

			205,264		177,703

CURRENT ASSETS
Stock		1,100		1,100
Debtors	5	300		-
Cash at bank and in hand		89,534		92,535
		90,934		93,635
CREDITORS: Amounts falling due within one year	6	51,627		67,277
NET CURRENT ASSETS			39,307		26,358
TOTAL ASSETS LESS CURRENT LIABILITIES			244,571		204,061


CREDITORS: Amounts falling due after more than one year	7		34,891		50,000


PROVISIONS FOR LIABILITIES AND CHARGES	9		9,700		1,450

NET ASSETS			199,980		152,611

CAPITAL AND RESERVES

Called up share capital	10		100		100
Profit and loss account			199,880		152,511
SHAREHOLDERS' FUNDS			199,980		152,611

For the year ending 31/10/2021 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 07/01/2022 and signed on their behalf by



.............................
John V Moore
Director

1. ACCOUNTING POLICIES




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Short Leasehold Properties		straight line 15%
Fixtures and Fittings		reducing balance 15%
Equipment		straight line 33%




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




1d. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.




1e. Leases
Assets held under finance leases and hire purchase contracts are capitalised in the balance sheet at their fair value and depreciated over their expected useful lives. The interest element of leasing payments represents a constant proportion of the capital balance outstanding and is charged to the profit and loss account over the period of the lease. All other leases are regarded as operating leases and the payments made under them are charged to the profit and loss account on a straight line basis over the lease term.




3. TANGIBLE FIXED ASSETS

	Short Leasehold	Fixtures
	Properties	and Fittings	Equipment	Total
	£	£	£	£
Cost
At 01/11/2020	4,852	11,515	123,204	139,571
Additions	-	-	72,779	72,779
At 31/10/2021	4,852	11,515	195,983	212,350
Depreciation
At 01/11/2020	2,020	7,054	118,344	127,418
For the year	404	669	29,095	30,168
At 31/10/2021	2,424	7,723	147,439	157,586
Net Book Amounts
At 31/10/2021	2,428	3,792	48,544	54,764
At 31/10/2020	2,832	4,461	4,860	12,153
Included in Fixed assets are assets under Hire Purchase with a Net Book Value of £nil (2020 £nil ).In the year depreciation of £nil (2020 £10,249) was charged in respect of these assets.




5. DEBTORS	2021	2020
	£	£
Amounts falling due within one year
Trade debtors	300	-
	300	-




6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2021	2020
	£	£
UK corporation tax	11,500	18,175
PAYE control	3,029	3,170
Directors current account	14,778	29,738
Bank Loan	11,110	2,772
Hire purchase	-	5,637
Trade creditors	7,251	3,826
Accruals	3,959	3,959
	51,627	67,277




7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2021	2020
	£	£
Bank loans (unsecured) >1yr	34,891	50,000
	34,891	50,000




10. SHARE CAPITAL	2021	2020
	£	£
Allotted, issued and fully paid:
100 Class 1 shares of £1 each	100	100
	100	100




11. OTHER FINANCIAL COMMITMENTS
At 31/10/2021 the company was committed to making the following payments under non-cancellable operating leases:

	2021	2020
	£	£
Operating Leases which expire:
Within one year	21,000	21,000
Within two to five years	84,000	84,000
After 5 years	21,000	42,000