REGISTERED NUMBER: 07047976 (England and Wales)

ABBREVIATED UNAUDITED ACCOUNTS

FOR THE PERIOD

1 NOVEMBER 2015 TO 31 DECEMBER 2016

FOR

A & G DENTAL CARE LIMITED

Page

Company Information

1

Abbreviated Balance Sheet

2

Notes to the Abbreviated Accounts

3

DIRECTORS:

A A Badami

Mrs G R Badami

REGISTERED OFFICE:

15b Somerset House

Hussar Court

Waterlooville

Hampshire

PO7 7SG

REGISTERED NUMBER:

07047976 (England and Wales)

ACCOUNTANTS:

Taylor Roberts

Unit 9b

Upper Wingbury Farm

Wingrave

Aylesbury

Buckinghamshire

HP22 4LW

FIXED ASSETS

Intangible assets

2

329,666

465,411

Tangible assets

3

71,176

64,944

400,842

530,355

CURRENT ASSETS

Stocks

15,270

13,794

Debtors

198,705

125,139

Cash at bank

317,737

194,620

531,712

333,553

CREDITORS

Amounts falling due within one year

4

242,317

211,317

NET CURRENT ASSETS

289,395

122,236

TOTAL ASSETS LESS CURRENT LIABILITIES

690,237

652,591

CREDITORS

Amounts falling due after more than one year

4

402,506

485,000

NET ASSETS

287,731

167,591

CAPITAL AND RESERVES

Called up share capital

5

100

100

Profit and loss account

287,631

167,491

SHAREHOLDERS' FUNDS

287,731

167,591

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 December 2016.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 December 2016 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 abbreviated accounts have been prepared in accordance with the special provisions of Part 15 of the Companies Act 2006 relating to small companies.

The financial statements were approved by the Board of Directors on 14 July 2017 and were signed on its behalf by:

A A Badami - Director

1.	ACCOUNTING POLICIES

Accounting convention

The financial statements have been prepared under the historical cost convention and in accordance with the

Financial Reporting Standard for Smaller Entities (effective January 2015).

Exemption from preparing a cash flow statement

Exemption has been taken from preparing a cash flow statement on the grounds that the company qualifies as a

small company.

Turnover

Turnover represents sales for dental services and goods supplied in the period.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of five years.

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

Fixtures and fittings

-

25% on reducing balance and 20% on reducing balance

Computer equipment

-

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.

Deferred tax

Deferred tax is recognised in respect of all material timing differences that have originated but not reversed at

the balance sheet date.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to the profit and loss account 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 the profit and loss account in the period to which they relate.

2.	INTANGIBLE FIXED ASSETS

Total

£

COST

At 1 November 2015

and 31 December 2016

581,764

AMORTISATION

At 1 November 2015

116,353

Amortisation for period

135,745

At 31 December 2016

252,098

NET BOOK VALUE

At 31 December 2016

329,666

At 31 October 2015

465,411

3.	TANGIBLE FIXED ASSETS

Total

£

COST

At 1 November 2015

100,813

Additions

34,551

At 31 December 2016

135,364

DEPRECIATION

At 1 November 2015

35,869

Charge for period

28,319

At 31 December 2016

64,188

NET BOOK VALUE

At 31 December 2016

71,176

At 31 October 2015

64,944

4.

CREDITORS

Creditors include an amount of £ 397,112 (2015 - £ 425,000 ) for which security has been given.

They also include the following debts falling due in more than five years:

2016

2015

£

£

Repayable otherwise than by instalments

372,506

425,000

5.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2016

2015

value:

£

£

100

Ordinary

£1

100

100