Beaufort Dental Care Limited - Limited company - abbreviated - 11.9

REGISTERED NUMBER: 07427088 (England and Wales)

ABBREVIATED UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2015

FOR

BEAUFORT DENTAL CARE LIMITED

Page

Abbreviated Balance Sheet

1

Notes to the Abbreviated Accounts

2

FIXED ASSETS

Intangible assets

2

236,442

325,108

Tangible assets

3

149,502

92,165

385,944

417,273

CURRENT ASSETS

Stocks

6,400

10,275

Debtors

87,079

72,834

Cash at bank

9,742

10,975

103,221

94,084

CREDITORS

Amounts falling due within one year

(377,735

)

(439,133

)

NET CURRENT LIABILITIES

(274,514

)

(345,049

)

TOTAL ASSETS LESS CURRENT LIABILITIES

111,430

72,224

CREDITORS

Amounts falling due after more than one year

(110,011

)

(71,471

)

NET ASSETS

1,419

753

CAPITAL AND RESERVES

Called up share capital

4

2

2

Profit and loss account

1,417

751

SHAREHOLDERS' FUNDS

1,419

753

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2015.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2015 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the director on 18 December 2015 and were signed by:

Dr R M Gidney - Director

1.	ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the

Financial Reporting Standard for Smaller Entities (effective April 2008).

Turnover

Turnover represents net invoiced sales of goods, excluding value added tax.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2011, is being amortised evenly over its estimated useful life of six years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and

slow moving items.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the

balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the profit and loss account on a straight line basis over the

period of the lease.

2.	INTANGIBLE FIXED ASSETS

Total

£

COST

At 1 April 2014

and 31 March 2015

531,995

AMORTISATION

At 1 April 2014

206,887

Amortisation for year

88,666

At 31 March 2015

295,553

NET BOOK VALUE

At 31 March 2015

236,442

At 31 March 2014

325,108

3.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 April 2014

159,421

Additions

94,387

At 31 March 2015

253,808

DEPRECIATION

At 1 April 2014

67,256

Charge for year

37,050

At 31 March 2015

104,306

NET BOOK VALUE

At 31 March 2015

149,502

At 31 March 2014

92,165

4.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2015

2014

value:

£

£

2

Ordinary

1

2

2