Beaufort Dental Care Ltd - Accounts

Beaufort Dental Care Ltd - Accounts

BEAUFORT DENTAL CARE LIMITED - Company Information

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Registered Number : 07427088
England and Wales

 

 

 

BEAUFORT DENTAL CARE LTD


Abbreviated Accounts
 


Period of accounts

Start date: 01 April 2015

End date: 31 March 2016

Beaufort Dental Care Ltd
Contents Page
For the year ended 31 March 2016
 
 		 Notes
 		 2016
£		   2015
£
Fixed assets      
Intangible fixed assets 2 183,243    236,442 
Tangible fixed assets 3 128,433    149,502 
311,676    385,944 
Current assets      
Stocks 6,592    6,400 
Debtors 94,183    87,079 
Cash at bank and in hand 3,054    9,742 
103,829    103,221 
Creditors: amount falling due within one year (295,430)   (254,348)
Net current assets (191,601)   (151,127)
Total assets less current liabilities 120,075    234,817 
Creditors: amount falling due more than one year (116,977)   (233,399)
Provisions for liabilities (1,182)   0 
Net assets 1,916    1,418 

Capital and reserves 		     
Called up share capital 4 2    2 
Profit and loss account 1,914    1,416 
Shareholders funds 1,916    1,418 


For the year ended 31 March 2016 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's Responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476
  2. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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.
Signed on behalf of the board of directors


--------------------------------
Russell Gidney
Director

Date approved by the board: 21 December 2016
1
1.

Accounting Policies

Basis of accounting

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).
Turnover

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

Government grants received are credited to deferred income. Grants towards capital expenditure are released to the profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges

The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
Deferred taxation

Deferred tax is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.
Intangible assets

Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill

Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 6 years.
Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Fixtures and Fittings 10% Reducing Balance
Motor Vehicles 25% Reducing Balance
Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Intangible fixed assets

Cost or Valuation Goodwill   Total
  £   £
At 01 April 2015 531,995    531,995 
Additions -    - 
Disposals -    - 
At 31 March 2016 531,995    531,995 
Amortisation
At 01 April 2015 295,553    295,553 
Charge for year 53,199    53,199 
On disposals -    - 
At 31 March 2016 348,752    348,752 
Net book values
At 31 March 2016 183,243    183,243 
At 01 April 2015 236,442    236,442 


3.

Tangible fixed assets

Cost or Valuation Land and Buildings   Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Total
  £   £   £   £   £
At 01 April 2015 23,479    153,627    26,027    50,675    253,808 
Additions -    8,512    -    1,579    10,091 
Disposals -    -    -    -    - 
At 31 March 2016 23,479    162,139    26,027    52,254    263,899 
Depreciation
At 01 April 2015 2,348    72,127    16,268    13,563    104,306 
Charge for year 2,348    22,503    2,440    3,869    31,160 
On disposals -    -    -    -    - 
At 31 March 2016 4,696    94,630    18,708    17,432    135,466 
Net book values
At 31 March 2016 18,783    67,509    7,319    34,822    128,433 
At 01 April 2015 21,131    81,500    9,759    37,112    149,502 


4.

Share Capital

Authorised
100 Class A shares of £1.00 each

Allotted
2016
£		   2015
£
2 Class A shares of £1.00 each 2    2 
2    2 

5.

Ultimate Controlling Party

The ultimate controlling parties are Dr Russell Gidney and Mrs Rachel Gidney.
2