BRIGHTON IMPLANT CLINIC LTD

BRIGHTON IMPLANT CLINIC LTD - Company Information

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Registered number: 06844311

Abbreviated accounts

For The Year Ended 31 March 2015

Staxman Accounting

7 Queen Square

Brighton

East Sussex

BN1 3FD

BRIGHTON IMPLANT CLINIC LTD

Company No. 06844311

Abbreviated Balance Sheet 31 March 2015

Abbreviated Balance Sheet

		2015		2014
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	2		4,195,707		4,720,170
Tangible Assets	3		1,219,739		885,238

			5,415,446		5,605,408
CURRENT ASSETS
Stocks		40,000		40,000
Debtors		261,779		564,709
Cash at bank and in hand		114,292		101,167

		416,071		705,876
Creditors: Amounts Falling Due Within One Year		(629,394)		(466,142)

NET CURRENT ASSETS (LIABILITIES)			(213,323)		239,734

TOTAL ASSETS LESS CURRENT LIABILITIES			5,202,123		5,845,142

Creditors: Amounts Falling Due After More Than One Year	4		(4,586,035)		(5,350,333)

PROVISIONS FOR LIABILITIES
Provisions For Charges			(193,400)		(200,900)

NET ASSETS			422,688		293,909

CAPITAL AND RESERVES
Called up share capital	5		1		1
Profit and Loss Account			422,687		293,908

SHAREHOLDERS' FUNDS			422,688		293,909

Page 1

BRIGHTON IMPLANT CLINIC LTD

Company No. 06844311

Abbreviated Balance Sheet (continued) 31 March 2015

For the year ending 31 March 2015 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 abbreviated accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the Financial Reporting Standard for Smaller Entities (effective 2008).

On behalf of the board

Dr Bruno Silva

11/12/2015

Page 2

BRIGHTON IMPLANT CLINIC LTD

Notes to the Abbreviated Accounts

For The Year Ended 31 March 2015

Notes to the Abbreviated Accounts

Accounting Policies

Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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.

Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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	7% straight line
Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance

Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

Intangible Assets


	Total
Cost	£
As at 1 April 2014	5,244,633

As at 31 March 2015	5,244,633

Amortisation
As at 1 April 2014	524,463
Provided during the period	524,463

As at 31 March 2015	1,048,926

Net Book Value
As at 31 March 2015	4,195,707

As at 1 April 2014	4,720,170

Page 3

BRIGHTON IMPLANT CLINIC LTD

Notes to the Abbreviated Accounts (continued)

For The Year Ended 31 March 2015

Tangible Assets


	Total
Cost	£
As at 1 April 2014	972,017
Additions	527,219
Disposals	(5,036)

As at 31 March 2015	1,494,200

Depreciation
As at 1 April 2014	86,779
Provided during the period	187,682

As at 31 March 2015	274,461

Net Book Value
As at 31 March 2015	1,219,739

As at 1 April 2014	885,238

Creditors: Amounts Falling Due After More Than One Year

	2015	2014
	£	£
Bank loans	429,042	659,447
Directors loan account	4,156,993	4,690,886

	4,586,035	5,350,333

Share Capital

	Value	Number	2015	2014
Allotted and called up	£		£	£
Ordinary shares	1.000	1	1	1

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