Abbreviated Company Accounts - AT DENT LIMITED

07044804 AT DENT LIMITED 2015-10-31 false 2014-11-01 2015-10-31 true 07044804 2014-11-01 2015-10-31 07044804 2015-10-31 07044804 2014-10-31 07044804 uk-gaap-cd-bus:Director1 2014-11-01 2015-10-31 07044804 uk-gaap-cd-bus:Director2 2014-11-01 2015-10-31 uk-gaap-cd-bus:OrdinaryShareClass1 2014-11-01 2015-10-31 uk-gaap-cd-bus:OrdinaryShareClass1 2015-10-31 uk-gaap-cd-bus:OrdinaryShareClass1 2014-10-31 iso4217:GBP shares

Registered Number 07044804

AT DENT LIMITED

Abbreviated Accounts

31 October 2015

AT DENT LIMITED Registered Number 07044804

Abbreviated Balance Sheet as at 31 October 2015

	Notes	2015	2014
		£	£
Fixed assets
Intangible assets	2	1,838,000	1,892,000
Tangible assets	3	18,663	25,188
		1,856,663	1,917,188
Current assets
Stocks		4,650	10,400
Debtors		15,735	15,924
Cash at bank and in hand		56,276	31,142
		76,661	57,466
Creditors: amounts falling due within one year		(1,097,094)	(1,171,458)
Net current assets (liabilities)		(1,020,433)	(1,113,992)
Total assets less current liabilities		836,230	803,196
Total net assets (liabilities)		836,230	803,196
Capital and reserves
Called up share capital	4	200	100
Revaluation reserve		650,000	650,000
Profit and loss account		186,030	153,096
Shareholders' funds		836,230	803,196

For the year ending 31 October 2015 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 28 June 2016

And signed on their behalf by:
Dr. M. Tavasoli, Director

AT DENT LIMITED Registered Number 07044804

Notes to the Abbreviated Accounts for the period ended 31 October 2015

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
Turnover represents fees earned during the year.

Tangible assets depreciation policy
All fixed assets are initially recorded at cost.

Depreciation is calculated so as to write off the cost of the fixed asset, less its estimated residual value, over the useful economic life of that asset as follows:

Plant and machinery - 25% on reducing balance basis
Fixtures and fittings - 25% on straight line
Office equipment - 33.3% on straight line

Intangible assets amortisation policy
Goodwill has been valued by the directors at £2,000,000 which comprises of original cost to the directors of £1,350,000 and increase in market value.

The cost of goodwill is being amortised over a period of 25 years in straight line basis.

2Intangible fixed assets

	£
Cost
At 1 November 2014	2,000,000
Additions	-
Disposals	-
Revaluations	-
Transfers	-
At 31 October 2015	2,000,000
Amortisation
At 1 November 2014	108,000
Charge for the year	54,000
On disposals	-
At 31 October 2015	162,000
Net book values
At 31 October 2015	1,838,000
At 31 October 2014	1,892,000

3Tangible fixed assets

	£
Cost
At 1 November 2014	99,241
Additions	975
Disposals	-
Revaluations	-
Transfers	-
At 31 October 2015	100,216
Depreciation
At 1 November 2014	74,053
Charge for the year	7,500
On disposals	-
At 31 October 2015	81,553
Net book values
At 31 October 2015	18,663
At 31 October 2014	25,188

4Called Up Share Capital
Allotted, called up and fully paid:

	2015 £	2014 £
200 Ordinary shares of £1 each (100 shares for 2014)	200	100