B H Dental Care Limited - Period Ending 2016-06-30

Registration number: 07295175

B H Dental Care Limited

Unaudited Abbreviated Accounts

30 June 2016
 

B H Dental Care Limited
Contents

Accountants' Report 1

Abbreviated Balance Sheet 2

Notes to the Abbreviated Accounts 3

The following reproduces the text of the accountants' report in respect of the company's annual financial statements, from which the abbreviated accounts (set out on pages 2 to 5) have been prepared.

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Financial Statements of
B H Dental Care Limited
for the Year Ended 30 June 2016

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of B H Dental Care Limited for the year ended 30 June 2016 set out on pages 4 to 11 from the company's accounting records and from information and explanations you have given us.

As a member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.

This report is made solely to the Board of Directors of B H Dental Care Limited, as a body, in accordance with the terms of our engagement letter dated 20 February 2015. Our work has been undertaken solely to prepare for your approval the financial statements of B H Dental Care Limited and state those matters that we have agreed to state to them, as a body, in this report in accordance with AAF 2/10 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than B H Dental Care Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that B H Dental Care Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of B H Dental Care Limited. You consider that B H Dental Care Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of B H Dental Care Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Dodd & Co Limited
Chartered Accountants
Clint Mill
Cornmarket
PENRITH
CA11 7HW

27 March 2017

Page 1

B H Dental Care Limited
(Registration number: 07295175)
Abbreviated Balance Sheet at 30 June 2016

		Note			2016 £			2015 £
Fixed assets
Tangible fixed assets		2			892			457
Current assets
Debtors					36,685			34,186
Cash at bank and in hand					40,940			25,804
					77,625			59,990
Creditors: Amounts falling due within one year					(30,827)			(30,954)
Net current assets					46,798			29,036
Total assets less current liabilities					47,690			29,493
Provisions for liabilities					(178)			(91)
Net assets					47,512			29,402
Capital and reserves
Called up share capital		3			86			86
Profit and loss account					47,426			29,316
Shareholders' funds					47,512			29,402

For the year ending 30 June 2016 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 and in accordance with the Financial Reporting Standard for Smaller Entities (effective January 2015).

Approved by the director on 27 March 2017

.........................................
B J Harrison
Director

The notes on pages 3 to 5 form an integral part of these financial statements.
Page 2

B H Dental Care Limited
Notes to the Abbreviated Accounts for the Year Ended 30 June 2016
......... continued

1	Accounting policies

Basis of preparation

The full financial statements, from which these abbreviated accounts have been extracted, have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (Effective January 2015).

Turnover

Turnover represents amounts chargeable in respect of the sale of goods and services to customers.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class	Depreciation method and rate
Plant and machinery	33% Straight line basis

Deferred tax

Deferred tax is recognised, without discounting, in respect of all timing differences between the treatment of certain items for taxation and accounting purposes, which have arisen but not reversed by the balance sheet date, except as required by the FRSSE. Deferred tax is measured at the rates that are expected to apply in the periods when the timing differences are expected to reverse, based on the tax rates and law enacted at the balance sheet date.

Pensions

The company operates a defined contribution pension scheme. Contributions are recognised in the profit and loss account in the period in which they become payable in accordance with the rules of the scheme.

Page 3

B H Dental Care Limited
Notes to the Abbreviated Accounts for the Year Ended 30 June 2016
......... continued

2	Fixed assets

		Tangible assets £			Total £
Cost
At 1 July 2015		7,495			7,495
Additions		579			579
At 30 June 2016		8,074			8,074
Depreciation
At 1 July 2015		7,038			7,038
Charge for the year		144			144
At 30 June 2016		7,182			7,182
Net book value
At 30 June 2016		892			892
At 30 June 2015		457			457

3	Share capital

Allotted, called up and fully paid shares

	2016						2015
		No.			£			No.			£
Ordinary shares of £1 each		86			86			86			86

Page 4

B H Dental Care Limited
Notes to the Abbreviated Accounts for the Year Ended 30 June 2016
......... continued

4	Related party transactions

Director's advances and credits

	2016 Advance/ Credit £	2016 Repaid £	2015 Advance/ Credit £	2015 Repaid £
B J Harrison
Brought forward	21,117	-	9,580	-
Advances	58,172	-	23,746	-
Repayments	-	66,081	-	12,752
Interest on O/D loan account	845	-	543	-
	80,134	66,081	33,869	12,752

  Directors' advances are repayable on demand.
  Interest has been charged at a rate of 3% on advances to directors.
  The maximum amount owed by B J Harrison during the year was £48,751.

5

Control

The company is controlled by the director and close family members who own s 100% of the called up share capital .

Page 5