2th Dental Ltd - Accounts to registrar (filleted) - small 18.2

2th Dental Ltd - Accounts to registrar (filleted) - small 18.2


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REGISTERED NUMBER: 10819828(England and Wales)









UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2019

FOR

2TH DENTAL LTD

2TH DENTAL LTD (REGISTERED NUMBER: 10819828)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2019










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


2TH DENTAL LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2019







DIRECTORS: E R Moncrief
Mrs S E Baseley





REGISTERED OFFICE: Pavilion View
19 New Road
Brighton
East Sussex
BN1 1EY





REGISTERED NUMBER: 10819828(England and Wales)





ACCOUNTANTS: Hartley Fowler LLP
Chartered Accountants
Pavilion View
19 New Road
Brighton
East Sussex
BN1 1EY

2TH DENTAL LTD (REGISTERED NUMBER: 10819828)

BALANCE SHEET
30 JUNE 2019

2019 2018
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 68,899 86,124

CURRENT ASSETS
Stocks 5,500 5,500
Debtors 5 36,341 9,190
Cash at bank 310,912 196,027
352,753 210,717
CREDITORS
Amounts falling due within one year 6 97,557 90,982
NET CURRENT ASSETS 255,196 119,735
TOTAL ASSETS LESS CURRENT
LIABILITIES

324,095

205,859

PROVISIONS FOR LIABILITIES 7 11,713 6,801
NET ASSETS 312,382 199,058

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 312,282 198,958
SHAREHOLDERS' FUNDS 312,382 199,058

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2019.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2019 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors on 2 March 2020and were signed on its behalf by:





Mrs S E Baseley- Director


2TH DENTAL LTD (REGISTERED NUMBER: 10819828)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2019


1. STATUTORY INFORMATION

2th Dental Ltd is a private company, limited by shares, registered in England and Wales. The company's
registered number and registered office address can be found on the Company Information page.

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.

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

Turnover is recognised when the service has been performed.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery - 20% on 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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the
lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension
scheme are charged to profit or loss in the period to which they relate.

2TH DENTAL LTD (REGISTERED NUMBER: 10819828)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2019


2. ACCOUNTING POLICIES - continued

Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivables or payables within one year are recorded at
transaction price. Any losses arising from impairment are recognised in the profit and loss account in other
administrative expenses.

Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance
sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is
estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an
impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the
impairment loss is a revaluation decrease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9(2018 - 10) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 July 2018
and 30 June 2019 98,918
DEPRECIATION
At 1 July 2018 12,794
Charge for year 17,225
At 30 June 2019 30,019
NET BOOK VALUE
At 30 June 2019 68,899
At 30 June 2018 86,124

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2019 2018
£    £   
Other debtors 36,341 9,190

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2019 2018
£    £   
Trade creditors 8,266 15,178
Taxation and social security 63,021 41,226
Other creditors 26,270 34,578
97,557 90,982

7. PROVISIONS FOR LIABILITIES
2019 2018
£    £   
Deferred tax 11,713 6,801

2TH DENTAL LTD (REGISTERED NUMBER: 10819828)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2019


7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 July 2018 6,801
Charge to Income Statement during year 4,912
Balance at 30 June 2019 11,713

8. CALLED UP SHARE CAPITAL


Allotted, issued and fully paid:
Number: Class: Nominal 2019 2018
value: £    £   
100 Ordinary 1 100 100