Beaufort Dental Care Limited - Limited company - abbreviated - 11.0.0

REGISTERED NUMBER: 07427088 (England and Wales)

ABBREVIATED UNAUDITED ACCOUNTS

FOR THE YEAR ENDED 31 MARCH 2014

FOR

BEAUFORT DENTAL CARE LIMITED

Page

Abbreviated Balance Sheet

1

Notes to the Abbreviated Accounts

2

FIXED ASSETS

Intangible assets

2

325,108

413,774

Tangible assets

3

92,165

113,655

417,273

527,429

CURRENT ASSETS

Stocks

10,275

10,275

Debtors

72,834

55,041

Cash at bank

10,975

11,533

94,084

76,849

CREDITORS

Amounts falling due within one year

(439,133

)

(500,571

)

NET CURRENT LIABILITIES

(345,049

)

(423,722

)

TOTAL ASSETS LESS CURRENT LIABILITIES

72,224

103,707

CREDITORS

Amounts falling due after more than one year

(71,471

)

(96,244

)

NET ASSETS

753

7,463

CAPITAL AND RESERVES

Called up share capital

4

2

2

Profit and loss account

751

7,461

SHAREHOLDERS' FUNDS

753

7,463

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2014.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2014 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 2014 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 2013

and 31 March 2014

531,995

AMORTISATION

At 1 April 2013

118,221

Amortisation for year

88,666

At 31 March 2014

206,887

NET BOOK VALUE

At 31 March 2014

325,108

At 31 March 2013

413,774

3.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 April 2013

157,745

Additions

1,676

At 31 March 2014

159,421

DEPRECIATION

At 1 April 2013

44,090

Charge for year

23,166

At 31 March 2014

67,256

NET BOOK VALUE

At 31 March 2014

92,165

At 31 March 2013

113,655

4.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2014

2013

value:

£

£

2

Ordinary

1

2

2