Abbreviated Company Accounts - BAY TREE DENTAL LIMITED

BAY TREE DENTAL LIMITED - Company Information

06001916 BAY TREE DENTAL LIMITED 2014-03-31 false 2013-04-01 2014-03-31 true 06001916 2013-04-01 2014-03-31 06001916 2014-03-31 06001916 2013-03-31 06001916 uk-gaap-cd-bus:Director1 2013-04-01 2014-03-31 06001916 uk-gaap-cd-bus:Director2 2013-04-01 2014-03-31 uk-gaap-cd-bus:OrdinaryShareClass1 2013-04-01 2014-03-31 uk-gaap-cd-bus:OrdinaryShareClass1 2014-03-31 uk-gaap-cd-bus:OrdinaryShareClass1 2013-03-31 iso4217:GBP shares

Registered Number 06001916

BAY TREE DENTAL LIMITED

Abbreviated Accounts

31 March 2014

BAY TREE DENTAL LIMITED Registered Number 06001916

Abbreviated Balance Sheet as at 31 March 2014

	Notes	2014	2013
		£	£
Fixed assets
Intangible assets	2	318,750	343,750
Tangible assets	3	29,880	26,843
		348,630	370,593
Current assets
Stocks		50	70
Debtors		2,000	2,000
Cash at bank and in hand		8,700	11,208
		10,750	13,278
Creditors: amounts falling due within one year		(73,002)	(73,140)
Net current assets (liabilities)		(62,252)	(59,862)
Total assets less current liabilities		286,378	310,731
Creditors: amounts falling due after more than one year		(1,962)	-
Total net assets (liabilities)		284,416	310,731
Capital and reserves
Called up share capital	4	100	100
Profit and loss account		284,316	310,631
Shareholders' funds		284,416	310,731

For the year ending 31 March 2014 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 26 November 2014

And signed on their behalf by:
Dr B A Lundin, Director

BAY TREE DENTAL LIMITED Registered Number 06001916

Notes to the Abbreviated Accounts for the period ended 31 March 2014

1Accounting Policies

Basis of measurement and preparation of accounts
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).

The financial statements have been prepared in accordance with applicable United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), which have been applied consistently (except as otherwise stated).

Turnover policy
Turnover represents amounts receivable for goods and services net of trade discounts.

Tangible assets depreciation policy
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off cost less estimated residual value over its expected useful life, as follows:

Computer equipment: 20% per annum straight-line method
Fixtures, fittings and equipment: 20% per annum straight-line method

Intangible assets amortisation policy
Acquired goodwill is written off in equal instalments over its estimated useful economic life of 20 years.

2Intangible fixed assets

	£
Cost
At 1 April 2013	500,000
Additions	-
Disposals	-
Revaluations	-
Transfers	-
At 31 March 2014	500,000
Amortisation
At 1 April 2013	156,250
Charge for the year	25,000
On disposals	-
At 31 March 2014	181,250
Net book values
At 31 March 2014	318,750
At 31 March 2013	343,750

3Tangible fixed assets

	£
Cost
At 1 April 2013	127,957
Additions	18,047
Disposals	-
Revaluations	-
Transfers	-
At 31 March 2014	146,004
Depreciation
At 1 April 2013	101,114
Charge for the year	15,010
On disposals	-
At 31 March 2014	116,124
Net book values
At 31 March 2014	29,880
At 31 March 2013	26,843

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

	2014 £	2013 £
100 Ordinary shares of £1 each	100	100