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 2014

4A DENTAL SURGERY LTD Registered Number 06956169

Abbreviated Balance Sheet as at 31 March 2014

Notes 2014 2013
£ £
Fixed assets
Intangible assets 2 210,400 223,550
Tangible assets 3 765 1,052
211,165 224,602
Current assets
Debtors 6,084 4,860
Cash at bank and in hand 7,317 -
13,401 4,860
Creditors: amounts falling due within one year (39,628) (45,646)
Net current assets (liabilities) (26,227) (40,786)
Total assets less current liabilities 184,938 183,816
Provisions for liabilities (153) (210)
Total net assets (liabilities) 184,785 183,606
Capital and reserves
Called up share capital 4 2 2
Profit and loss account 184,783 183,604
Shareholders' funds 184,785 183,606
  • 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 28 November 2014

And signed on their behalf by:
J Booth, Director

4A DENTAL SURGERY LTD Registered Number 06956169

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

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.

Turnover policy
Turnover represents the total fees receivable in the year and derives from the provision of services falling within the company’s ordinary activities.

Tangible assets depreciation policy
Depreciation is provided at rates calculated to write off the cost less residual value of each asset over its expected useful life, as follows:
Equipment - 15% straight line

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

Other accounting policies
Deferred Taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or receive more, tax.

Deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted.

Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

2Intangible fixed assets
£
Cost
At 1 April 2013 263,000
Additions -
Disposals -
Revaluations -
Transfers -
At 31 March 2014 263,000
Amortisation
At 1 April 2013 39,450
Charge for the year 13,150
On disposals -
At 31 March 2014 52,600
Net book values
At 31 March 2014 210,400
At 31 March 2013 223,550
3Tangible fixed assets
£
Cost
At 1 April 2013 1,912
Additions -
Disposals -
Revaluations -
Transfers -
At 31 March 2014 1,912
Depreciation
At 1 April 2013 860
Charge for the year 287
On disposals -
At 31 March 2014 1,147
Net book values
At 31 March 2014 765
At 31 March 2013 1,052
4Called Up Share Capital
Allotted, called up and fully paid:
2014
£
2013
£
2Ordinary shares of £1 each 2 2