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Company Registration No. 11914363 (England and Wales)
KAA DENT HUB LTD Unaudited accounts for the year ended 31 March 2023
KAA DENT HUB LTD Unaudited accounts Contents
Page
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KAA DENT HUB LTD Company Information for the year ended 31 March 2023
Directors
Dr Oday Hamond Dr Mohammed Hafeez Sharief
Company Number
11914363 (England and Wales)
Registered Office
60A OXFORD ST MOUNTAIN ASH WALES CF45 3HB
Accountants
Assurance Accountancy Ltd Assurance Office, Swan House 146-147 St Helens Road Swansea SA1 4DE
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KAA DENT HUB LTD Statement of financial position as at 31 March 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
275,464 
294,614 
Tangible assets
210,008 
170,268 
485,472 
464,882 
Current assets
Debtors
3,380 
880 
Cash at bank and in hand
11,373 
5,729 
14,753 
6,609 
Creditors: amounts falling due within one year
(162,878)
(109,219)
Net current liabilities
(148,125)
(102,610)
Total assets less current liabilities
337,347 
362,272 
Creditors: amounts falling due after more than one year
(337,632)
(361,689)
Provisions for liabilities
Other provisions
605 
97 
Net assets
320 
680 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
220 
580 
Shareholders' funds
320 
680 
For the year ending 31 March 2023 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 October 2023 and were signed on its behalf by
Dr Mohammed Hafeez Sharief Director Company Registration No. 11914363
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KAA DENT HUB LTD Notes to the Accounts for the year ended 31 March 2023
1
Statutory information
KAA DENT HUB LTD is a private company, limited by shares, registered in England and Wales, registration number 11914363. The registered office and principal place of business is 60A OXFORD ST, MOUNTAIN ASH, WALES, CF45 3HB.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 March 2023 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 April 2021. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
3% Reducing Balance
Plant & machinery
10% and 25% Reducing Balance
Computer equipment
25% Reducing Balance
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a Reducing Balance basis over the estimated expected useful economic life of the goodwill of 15.38 years.
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KAA DENT HUB LTD Notes to the Accounts for the year ended 31 March 2023
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 April 2022
337,000 
At 31 March 2023
337,000 
Amortisation
At 1 April 2022
42,386 
Charge for the year
19,150 
At 31 March 2023
61,536 
Net book value
At 31 March 2023
275,464 
At 31 March 2022
294,614 
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 April 2022
70,000 
107,900 
- 
177,900 
Additions
- 
35,038 
34,440 
69,478 
At 31 March 2023
70,000 
142,938 
34,440 
247,378 
Depreciation
At 1 April 2022
3,458 
4,174 
- 
7,632 
Charge for the year
1,996 
19,132 
8,610 
29,738 
At 31 March 2023
5,454 
23,306 
8,610 
37,370 
Net book value
At 31 March 2023
64,546 
119,632 
25,830 
210,008 
At 31 March 2022
66,542 
103,726 
- 
170,268 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
3,380 
880 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
2,519 
2,519 
Taxes and social security
32,368 
25,533 
Other creditors
34 
686 
Loans from directors
127,957 
80,481 
162,878 
109,219 
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KAA DENT HUB LTD Notes to the Accounts for the year ended 31 March 2023
8
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
337,632 
361,689 
9
Average number of employees
During the year the average number of employees was 9 (2022: 12).
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