Abbreviated Company Accounts - 4A DENTAL SURGERY LTD

Abbreviated Company Accounts - 4A DENTAL SURGERY LTD


Registered Number 06956169

4A DENTAL SURGERY LTD

Abbreviated Accounts

31 March 2016

4A DENTAL SURGERY LTD Registered Number 06956169

Abbreviated Balance Sheet as at 31 March 2016

Notes 2016 2015
£ £
Fixed assets
Intangible assets 2 184,100 197,250
Tangible assets 3 191 478
184,291 197,728
Current assets
Debtors 8,515 4,766
8,515 4,766
Creditors: amounts falling due within one year (42,514) (33,500)
Net current assets (liabilities) (33,999) (28,734)
Total assets less current liabilities 150,292 168,994
Provisions for liabilities (39) (96)
Total net assets (liabilities) 150,253 168,898
Capital and reserves
Called up share capital 4 2 2
Profit and loss account 150,251 168,896
Shareholders' funds 150,253 168,898
  • For the year ending 31 March 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.

Approved by the Board on 23 December 2016

And signed on their behalf by:
J A Booth, Director

4A DENTAL SURGERY LTD Registered Number 06956169

Notes to the Abbreviated Accounts for the period ended 31 March 2016

1Accounting Policies

Basis of measurement and preparation of accounts
The accounts have been prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities effective April 2008.

Compliance with accounting standards
The financial statements are 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 the total fees receivable during the year and derives from the provision of services falling within the company's ordinary activities.

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

Equipment - 15% Straight Line

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

Other accounting policies
Revenue Recognition
Revenue is recognised as earned income when, and to the extent that, the firm obtains the right to consideration in exchange for services it has provided.

Deferred taxation
Deferred taxation is provided in full in respect of taxation deferred by timing differences between the treatment of certain items for taxation and accounting purposes. The deferred tax balance has not been discounted.

2Intangible fixed assets
£
Cost
At 1 April 2015 263,000
Additions -
Disposals -
Revaluations -
Transfers -
At 31 March 2016 263,000
Amortisation
At 1 April 2015 65,750
Charge for the year 13,150
On disposals -
At 31 March 2016 78,900
Net book values
At 31 March 2016 184,100
At 31 March 2015 197,250
3Tangible fixed assets
£
Cost
At 1 April 2015 1,912
Additions -
Disposals -
Revaluations -
Transfers -
At 31 March 2016 1,912
Depreciation
At 1 April 2015 1,434
Charge for the year 287
On disposals -
At 31 March 2016 1,721
Net book values
At 31 March 2016 191
At 31 March 2015 478
4Called Up Share Capital
Allotted, called up and fully paid:
2016
£
2015
£
2Ordinary shares of £1 each 2 2