REGISTERED NUMBER: 05181870 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2017

for

A & B CANN DENTURES DIRECT LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

7

DIRECTOR:

B Cann

REGISTERED OFFICE:

Marsland Chambers

1a Marsland Road

Sale Moor

Cheshire

M33 3HP

REGISTERED NUMBER:

05181870 (England and Wales)

ACCOUNTANTS:

A&C Chartered Accountants

Marsland Chambers

1a Marsland Road

Sale Moor

Cheshire

M33 3HP

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

4,844

2,181

4,844

2,181

CURRENT ASSETS

Stocks

6

8,385

7,630

Debtors

7

2,387

2,765

Cash at bank and in hand

21,948

26,849

32,720

37,244

CREDITORS

Amounts falling due within one year

8

31,939

22,752

NET CURRENT ASSETS

781

14,492

TOTAL ASSETS LESS CURRENT LIABILITIES

5,625

16,673

PROVISIONS FOR LIABILITIES

947

409

NET ASSETS

4,678

16,264

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

4,676

16,262

SHAREHOLDERS' FUNDS

4,678

16,264

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2017.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2017 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 financial statements have been prepared and delivered in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

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

The financial statements were approved by the director on 10 August 2017 and were signed by:

B Cann - Director

1.	STATUTORY INFORMATION

A & B CANN DENTURES DIRECT 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with the provisions of Section 1A "Small Entities" of Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of ten 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% 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 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 4 .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2016

and 31 March 2017

95,000

AMORTISATION

At 1 April 2016

and 31 March 2017

95,000

NET BOOK VALUE

At 31 March 2017

-

At 31 March 2016

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2016

9,580

Additions

3,881

At 31 March 2017

13,461

DEPRECIATION

At 1 April 2016

7,399

Charge for year

1,218

At 31 March 2017

8,617

NET BOOK VALUE

At 31 March 2017

4,844

At 31 March 2016

2,181

6.

STOCKS

31.3.17

31.3.16

£

£

Stocks

8,385

7,630

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.17

31.3.16

£

£

Trade debtors

1,546

1,248

Other debtors

-

723

Prepayments and accrued income

841

794

2,387

2,765

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.17

31.3.16

£

£

Bank loans and overdrafts

1,500

1,560

Trade creditors

663

709

Corporation tax payable

12,408

12,560

Social security and other taxes

-

1,197

Directors loan account

13,523

2,488

Accruals and deferred income

3,845

4,238

31,939

22,752

9.	ULTIMATE CONTROLLING PARTY

During the year ended 31 March 2017, the director controlled the company by virtue of a controlling interest of

100% of the issued ordinary share capital.

The following reproduces the text of the report prepared for the director and members in respect of the

company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is

only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other

primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the

financial statements of A & B CANN DENTURES DIRECT LTD for the year ended 31 March 2017 which comprise

the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information

and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of A & B CANN DENTURES DIRECT LTD in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of A & B CANN DENTURES DIRECT LTD and state those matters that we have agreed to state to the director of A & B CANN DENTURES DIRECT LTD in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than A & B CANN DENTURES DIRECT LTD director for our work or for this report.

It is your duty to ensure that A & B CANN DENTURES DIRECT LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of A & B CANN DENTURES DIRECT LTD. You consider that A & B CANN DENTURES DIRECT LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of A & B CANN DENTURES DIRECT LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

A&C Chartered Accountants

Marsland Chambers

1a Marsland Road

Sale Moor

Cheshire

M33 3HP

10 August 2017