4A Dental Surgery Ltd - Accounts to registrar (filleted) - small 18.2

4A Dental Surgery Ltd - Accounts to registrar (filleted) - small 18.2


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REGISTERED NUMBER: 06956169(England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2019

for

4A Dental Surgery Ltd

4A Dental Surgery Ltd (Registered number: 06956169)






Contents of the Financial Statements
for the Year Ended 31 March 2019




Page

Balance Sheet 1

Notes to the Financial Statements 3


4A Dental Surgery Ltd (Registered number: 06956169)

Balance Sheet
31 March 2019

2019 2018
Notes £    £   
FIXED ASSETS
Intangible assets 4 144,650 157,800
Tangible assets 5 2,003 -
146,653 157,800

CURRENT ASSETS
Debtors 6 1,669 5,178
Cash at bank 3,265 -
4,934 5,178
CREDITORS
Amounts falling due within one year 7 (31,361 ) (43,160 )
NET CURRENT LIABILITIES (26,427 ) (37,982 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

120,226

119,818

PROVISIONS FOR LIABILITIES (381 ) -
NET ASSETS 119,845 119,818

CAPITAL AND RESERVES
Called up share capital 8 2 2
Retained earnings 119,843 119,816
SHAREHOLDERS' FUNDS 119,845 119,818

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2019 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.

4A Dental Surgery Ltd (Registered number: 06956169)

Balance Sheet - continued
31 March 2019


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director on 3 December 2019and were signed by:





J A Booth- Director


4A Dental Surgery Ltd (Registered number: 06956169)

Notes to the Financial Statements
for the Year Ended 31 March 2019

1. COMPANY INFORMATION

4A Dental Surgery Ltd is a private company, limited by shares, registered in England and
Wales. The company's registered number and registered office address are as below:

Registered number: 06956169

Registered office: 49 Peter Street
Manchester
M2 3NG

The presentation currency of the financial statements is the Pound Sterling (£).


2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Critical accounting judgements and key sources of estimation uncertainty
In the application of the company's accounting policies, the director is required to make
judgements, estimates and assumptions about the carrying amount of assets and liabilities
that are not readily apparent from other sources. The estimates and associated assumptions
are based on historical experience and other factors that are considered to be relevant.
Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to
accounting estimates are recognised in the period in which the estimate is revised where the
revision affects only that period, or in the period of the revision and future periods where the
revision affects both current and future periods.

There have been no critical judgements, estimates or assumptions made in the preparation
of these financial statements.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding
discounts, rebates, value added tax and other sales taxes.

Revenue from the provision of professional services is recognised on delivery of the service.

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 twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are
measured at cost less any accumulated amortisation and any accumulated impairment
losses.

4A Dental Surgery Ltd (Registered number: 06956169)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2019

2. ACCOUNTING POLICIES - continued

Tangible fixed assets
Tangible Fixed assets are initially measured at cost and subsequently measured at cost or
valuation, net of depreciation and any impairment loss.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual
values over their useful lives on the following basis:

Fixtures and Fittings - 25% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between
the sale proceeds and the carrying value of the asset, and is credited or charged to the profit
or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement
of Income and Retained Earnings, except to the extent that it relates to items recognised in
other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that
have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not
reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in
periods different from those in which they are recognised in financial statements. Deferred
tax is measured using tax rates and laws that have been enacted or substantively enacted
by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it
is probable that they will be recovered against the reversal of deferred tax liabilities or other
future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2(2018 - 2) .

4A Dental Surgery Ltd (Registered number: 06956169)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2019

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2018
and 31 March 2019 263,000
AMORTISATION
At 1 April 2018 105,200
Amortisation for year 13,150
At 31 March 2019 118,350
NET BOOK VALUE
At 31 March 2019 144,650
At 31 March 2018 157,800

5. TANGIBLE FIXED ASSETS
Fixtures
and
fittings
£   
COST
At 1 April 2018 1,912
Additions 2,671
At 31 March 2019 4,583
DEPRECIATION
At 1 April 2018 1,912
Charge for year 668
At 31 March 2019 2,580
NET BOOK VALUE
At 31 March 2019 2,003
At 31 March 2018 -

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2019 2018
£    £   
Trade debtors 1,247 4,998
Other debtors 180 180
Directors' current accounts 242 -
1,669 5,178

4A Dental Surgery Ltd (Registered number: 06956169)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2019

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2019 2018
£    £   
Bank loans and overdrafts - 9,624
Trade creditors 2,112 917
Tax 28,513 31,117
Directors' current accounts - 172
Accrued expenses 736 1,330
31,361 43,160

8. CALLED UP SHARE CAPITAL



Allotted, issued and fully paid:
Number: Class: Nominal 2019 2018
value: £    £   
1 Ordinary A £1 1 2
1 Ordinary B £1 1 -
2 2

The A Shares confer on the holders the right to vote upon any resolution proposed at any
general meeting of the company.

The B Shares do not confer on the holders the right to vote upon any resolution proposed at
any general meeting of the company.

The A and B Shares rank pari passu in respect of dividend and capital distribution rights

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended
31 March 2019 and 31 March 2018:

2019 2018
£    £   
J A Booth
Balance outstanding at start of year 172 971
Amounts advanced 211,569 244,605
Amounts repaid (211,983 ) (245,404 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (242 ) 172

The loan is repayable on demand and no interest was charged during the year.

4A Dental Surgery Ltd (Registered number: 06956169)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2019

10. CONTROL

The ultimate controlling party is Dr Booth by virtue of holding 100% of the voting share
capital.