2022-08-252023-03-312023-03-31false14317832K KELMAN LTD2023-10-12iso4217:GBPxbrli:pure143178322022-08-25143178322023-03-31143178322022-08-252023-03-31143178322022-08-24143178322022-08-24143178322022-08-242022-08-2414317832bus:SmallEntities2022-08-252023-03-3114317832bus:AuditExempt-NoAccountantsReport2022-08-252023-03-3114317832bus:FullAccounts2022-08-252023-03-3114317832bus:PrivateLimitedCompanyLtd2022-08-252023-03-3114317832core:WithinOneYear2023-03-3114317832core:AfterOneYear2023-03-3114317832core:WithinOneYear2022-08-2414317832core:AfterOneYear2022-08-2414317832core:ShareCapital2023-03-3114317832core:SharePremium2023-03-3114317832core:RevaluationReserve2023-03-3114317832core:OtherReservesSubtotal2023-03-3114317832core:RetainedEarningsAccumulatedLosses2023-03-3114317832core:ShareCapital2022-08-2414317832core:SharePremium2022-08-2414317832core:RevaluationReserve2022-08-2414317832core:OtherReservesSubtotal2022-08-2414317832core:RetainedEarningsAccumulatedLosses2022-08-2414317832core:LandBuildings2023-03-3114317832core:PlantMachinery2023-03-3114317832core:Vehicles2023-03-3114317832core:FurnitureFittings2023-03-3114317832core:OfficeEquipment2023-03-3114317832core:NetGoodwill2023-03-3114317832core:IntangibleAssetsOtherThanGoodwill2023-03-3114317832core:ListedExchangeTraded2023-03-3114317832core:UnlistedNon-exchangeTraded2023-03-3114317832core:LandBuildings2022-08-2414317832core:PlantMachinery2022-08-2414317832core:Vehicles2022-08-2414317832core:FurnitureFittings2022-08-2414317832core:OfficeEquipment2022-08-2414317832core:NetGoodwill2022-08-2414317832core:IntangibleAssetsOtherThanGoodwill2022-08-2414317832core:ListedExchangeTraded2022-08-2414317832core:UnlistedNon-exchangeTraded2022-08-2414317832core:LandBuildings2022-08-252023-03-3114317832core:PlantMachinery2022-08-252023-03-3114317832core:Vehicles2022-08-252023-03-3114317832core:FurnitureFittings2022-08-252023-03-3114317832core:OfficeEquipment2022-08-252023-03-3114317832core:NetGoodwill2022-08-252023-03-3114317832core:IntangibleAssetsOtherThanGoodwill2022-08-252023-03-3114317832core:ListedExchangeTraded2022-08-252023-03-3114317832core:UnlistedNon-exchangeTraded2022-08-252023-03-3114317832core:MoreThanFiveYears2022-08-252023-03-3114317832core:Non-currentFinancialInstruments2023-03-3114317832core:Non-currentFinancialInstruments2022-08-2414317832dpl:CostSales2022-08-252023-03-3114317832dpl:DistributionCosts2022-08-252023-03-3114317832core:LandBuildings2022-08-252023-03-3114317832core:PlantMachinery2022-08-252023-03-3114317832core:Vehicles2022-08-252023-03-3114317832core:FurnitureFittings2022-08-252023-03-3114317832core:OfficeEquipment2022-08-252023-03-3114317832dpl:AdministrativeExpenses2022-08-252023-03-3114317832core:NetGoodwill2022-08-252023-03-3114317832core:IntangibleAssetsOtherThanGoodwill2022-08-252023-03-3114317832dpl:GroupUndertakings2022-08-252023-03-3114317832dpl:ParticipatingInterests2022-08-252023-03-3114317832dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-252023-03-3114317832core:ListedExchangeTraded2022-08-252023-03-3114317832dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-252023-03-3114317832core:UnlistedNon-exchangeTraded2022-08-252023-03-3114317832dpl:CostSales2022-08-242022-08-2414317832dpl:DistributionCosts2022-08-242022-08-2414317832core:LandBuildings2022-08-242022-08-2414317832core:PlantMachinery2022-08-242022-08-2414317832core:Vehicles2022-08-242022-08-2414317832core:FurnitureFittings2022-08-242022-08-2414317832core:OfficeEquipment2022-08-242022-08-2414317832dpl:AdministrativeExpenses2022-08-242022-08-2414317832core:NetGoodwill2022-08-242022-08-2414317832core:IntangibleAssetsOtherThanGoodwill2022-08-242022-08-2414317832dpl:GroupUndertakings2022-08-242022-08-2414317832dpl:ParticipatingInterests2022-08-242022-08-2414317832dpl:GroupUndertakingscore:ListedExchangeTraded2022-08-242022-08-2414317832core:ListedExchangeTraded2022-08-242022-08-2414317832dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-08-242022-08-2414317832core:UnlistedNon-exchangeTraded2022-08-242022-08-2414317832core:NetGoodwill2023-03-3114317832core:IntangibleAssetsOtherThanGoodwill2023-03-3114317832core:LandBuildings2023-03-3114317832core:PlantMachinery2023-03-3114317832core:Vehicles2023-03-3114317832core:FurnitureFittings2023-03-3114317832core:OfficeEquipment2023-03-3114317832core:AfterOneYear2023-03-3114317832core:WithinOneYear2023-03-3114317832core:ListedExchangeTraded2023-03-3114317832core:UnlistedNon-exchangeTraded2023-03-3114317832core:ShareCapital2023-03-3114317832core:SharePremium2023-03-3114317832core:RevaluationReserve2023-03-3114317832core:OtherReservesSubtotal2023-03-3114317832core:RetainedEarningsAccumulatedLosses2023-03-3114317832core:NetGoodwill2022-08-2414317832core:IntangibleAssetsOtherThanGoodwill2022-08-2414317832core:LandBuildings2022-08-2414317832core:PlantMachinery2022-08-2414317832core:Vehicles2022-08-2414317832core:FurnitureFittings2022-08-2414317832core:OfficeEquipment2022-08-2414317832core:AfterOneYear2022-08-2414317832core:WithinOneYear2022-08-2414317832core:ListedExchange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K KELMAN LTD

Registered Number
14317832
(England and Wales)

Unaudited Financial Statements for the Period ended
31 March 2023

K KELMAN LTD
Company Information
for the period from 25 August 2022 to 31 March 2023

Director

KELMAN, Kirsty Ellen, Dr

Registered Address

Pfm Townends Llp Fulford Lodge
1 Heslington Lane
Fulford
YO10 4HW

Registered Number

14317832 (England and Wales)
K KELMAN LTD
Statement of Financial Position
31 March 2023

Notes

2023

£

£

Fixed assets
Tangible assets2,010
2,010
Current assets
Debtors88,549
Cash at bank and on hand24,866
33,415
Creditors amounts falling due within one year9(32,552)
Net current assets (liabilities)863
Total assets less current liabilities2,873
Net assets2,873
Capital and reserves
Called up share capital1
Profit and loss account2,872
Shareholders' funds2,873
The financial statements were approved and authorised for issue by the Director on 12 October 2023, and are signed on its behalf by:
KELMAN, Kirsty Ellen, Dr
Director
Registered Company No. 14317832
K KELMAN LTD
Notes to the Financial Statements
for the period ended 31 March 2023

1.Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
2.Compliance with applicable reporting framework
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
3.Principal activities
The principal activity of the company during the year was that of dentistry.
4.Basis of measurement used in financial statements
The financial statements have been prepared on the historical cost basis.
5.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling, which is the functional currency of the entity.
Property, plant and equipment policy
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Revenue recognition policy
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.
Taxation policy
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.
Going concern
Following the challenges arising as a consequence of the Covid-19 pandemic in 2020/21, more latterly the UK economy has been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company’s trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it, and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
6.Employee information

2023
Average number of employees during the year1
7.Description of nature of transactions and balances with related parties
During the year the directors made available a loan to the company. At the year end the balance of the loan was £24,943.
8.Debtors

2023

£
Trade debtors / trade receivables8,549
Total8,549
9.Creditors within one year

2023

£
Taxation and social security6,067
Other creditors25,405
Accrued liabilities and deferred income1,080
Total32,552