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Registered Number: 13079285
England and Wales

 

 

 

NIKKI KAFFE DENTAL SERVICES LTD


Unaudited Financial Statements
 


Period of accounts

Start date: 01 January 2023

End date: 31 December 2023
Director Dr A Kaffe
Registered Number 13079285
Registered Office 46 Marple Road
Stockport
SK2 5QB
Accountants Marneros Marcus & Co Ltd
Chartered Certified Accountants
First Floor, Hagley Court
40 Vicarage Road, Edgbaston
Birmingham
B15 3EZ
1
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 2,691    2,364 
2,691    2,364 
Current assets      
Debtors 4 12,582    13,498 
Cash at bank and in hand 341,409    213,381 
353,991    226,879 
Creditors: amount falling due within one year 5 (7,040)   (21,937)
Net current assets 346,951    204,942 
 
Total assets less current liabilities 349,642    207,306 
Net assets 349,642    207,306 
 

Capital and reserves
     
Called up share capital 100    100 
Profit and loss account 349,542    207,206 
Shareholders' funds 349,642    207,306 
 


For the year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 24 September 2024 and were signed by:


-------------------------------
Dr A Kaffe
Director
2
General Information
Nikki Kaffe Dental Services Ltd is a private company, limited by shares, registered in England and Wales, registration number 13079285, registration address 46 Marple Road, Stockport, SK2 5QB.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 20% Reducing Balance
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 profit or loss in the period to which they relate. 
2.

Average number of employees

Average number of employees during the year was 1 (2022 : 1).
3.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Total
  £   £
At 01 January 2023 3,654    3,654 
Additions 1,000    1,000 
Disposals  
At 31 December 2023 4,654    4,654 
Depreciation
At 01 January 2023 1,290    1,290 
Charge for year 673    673 
On disposals  
At 31 December 2023 1,963    1,963 
Net book values
Closing balance as at 31 December 2023 2,691    2,691 
Opening balance as at 01 January 2023 2,364    2,364 


4.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors   12,238 
Prepayments & Accrued Income 12,582    1,043 
PAYE & Social Security   217 
12,582    13,498 

5.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 3,157    828 
Corporation Tax   15,446 
PAYE & Social Security 469   
Accrued Expenses   1,104 
Directors' Current Accounts 3,414    4,559 
7,040    21,937 

3