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Registered number: 07047976
A & G Dental Care Limited
Unaudited Financial Statements
For The Year Ended 31 December 2017
Taylor Roberts

15b Somerset House
Hussar Court
Waterlooville
Hampshire
PO7 7SG
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Balance Sheet
Registered number: 07047976
31 December 2017 Period to 31 December 2016
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 3 165,313 329,666
Tangible Assets 4 72,488 71,176
237,801 400,842
CURRENT ASSETS
Stocks 5 15,308 15,270
Debtors 6 250,566 198,705
Cash at bank and in hand 368,928 317,737
634,802 531,712
Creditors: Amounts Falling Due Within One Year 7 (167,332 ) (242,317 )
NET CURRENT ASSETS (LIABILITIES) 467,470 289,395
TOTAL ASSETS LESS CURRENT LIABILITIES 705,271 690,237
Creditors: Amounts Falling Due After More Than One Year 8 (346,985 ) (402,506 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (12,323 ) -
NET ASSETS 345,963 287,731
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account 345,863 287,631
SHAREHOLDERS' FUNDS 345,963 287,731
Page 1
For the year ending 31 December 2017 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
  • 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
  • The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Anish Badami
21 September 2018

The notes on pages 3 to 8 form part of these financial statements.
Page 2
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
1.2. Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% RB
Fixtures & Fittings 25% RB & 20% RB
Computer Equipment 25% RB
1.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.6. Financial Instruments
Debt instruments (other than those wholly repayable or receivable within one year, and loans from directors who are also shareholders), including loans and other accounts receivable and payable, are initially measured at the present value of the future cash flows and subsequently at amortised cost using the effective interest method.

Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, and loans from directors who are also shareholders, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received.

Financial assets are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to offset the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
Page 3
1.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows:
31 December 2017 Period to 31 December 2016
Office and administration 2 2
2 2
Page 4
3. Intangible Assets
Goodwill
£
Cost
As at 1 January 2017 581,764
As at 31 December 2017 581,764
Amortisation
As at 1 January 2017 252,098
Provided during the period 104,353
Impairment losses 60,000
As at 31 December 2017 416,451
Net Book Value
As at 31 December 2017 165,313
As at 1 January 2017 329,666
4. Tangible Assets
Plant & Machinery Fixtures & Fittings Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2017 50,694 74,532 10,138 135,364
Additions 21,979 2,686 586 25,251
As at 31 December 2017 72,673 77,218 10,724 160,615
Depreciation
As at 1 January 2017 24,506 35,243 4,439 64,188
Provided during the period 12,222 10,146 1,571 23,939
As at 31 December 2017 36,728 45,389 6,010 88,127
Net Book Value
As at 31 December 2017 35,945 31,829 4,714 72,488
As at 1 January 2017 26,188 39,289 5,699 71,176
Page 5
5. Stocks
31 December 2017 Period to 31 December 2016
£ £
Stock - materials and work in progress 15,308 15,270
15,308 15,270
6. Debtors
31 December 2017 Period to 31 December 2016
£ £
Due within one year
Trade debtors 20,573 29,597
Other debtors 220,748 165,413
250,566 198,705
7. Creditors: Amounts Falling Due Within One Year
31 December 2017 Period to 31 December 2016
£ £
Trade creditors 55,053 43,840
Bank loans and overdrafts 23,212 24,606
Other creditors 55,518 128,351
Taxation and social security 33,549 45,520
167,332 242,317
8. Creditors: Amounts Falling Due After More Than One Year
31 December 2017 Period to 31 December 2016
£ £
Bank loans 346,985 372,506
Other creditors - 30,000
Of the creditors falling due within and after more than one year the following amounts are due after more than five years.
Page 6
31 December 2017 Period to 31 December 2016
£ £
Bank loans and overdrafts 236,057 262,973
9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
31 December 2017 Period to 31 December 2016
£ £
Bank loans and overdrafts 370,196 397,112
10. Share Capital
31 December 2017 Period to 31 December 2016
Allotted, Called up and fully paid 100 100
11. Other Commitments
At the end of the period the company had annual commitments under non-cancellable leases as follows:
Land and buildings
31 December 2017 Period to 31 December 2016
£ £
Within 1 year 17,500 17,500
Between 1 and 5 years 70,000 70,000
After 5 years 122,500 140,000
210,000 227,500
12. Transition to FRS 102
A & G Dental Care Limited prepares its first financial statements that comply with FRS 102 for the year ended 31 December 2017. The date of transition is 1 November 2015.

For A & G Dental Care Limited the transition to FRS 102 has not resulted in any changes in accounting policies to those previously used.
Page 7
13. General Information
A & G Dental Care Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07047976. The registered office is 15b Somerset House, Hussar Court, Westside View, Waterlooville, Hampshire, PO7 7SG.
Page 8