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Company Registration No. 08151280 (England and Wales)
K & M DENTAL EQUIPMENT LIMITED Unaudited accounts for the year ended 31 July 2024
K & M DENTAL EQUIPMENT LIMITED Unaudited accounts Contents
Page
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K & M DENTAL EQUIPMENT LIMITED Company Information for the year ended 31 July 2024
Director
Mark Walton
Company Number
08151280 (England and Wales)
Registered Office
6 INDUSTRY ROAD CARLTON BARNSLEY S71 3PQ ENGLAND
Accountants
Accounting 4 Ltd 47 Eshlands Brook Monk Bretton Barnsley S71 5SH
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K & M DENTAL EQUIPMENT LIMITED Statement of financial position as at 31 July 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
19,467 
24,333 
Current assets
Inventories
11,267 
30,751 
Debtors
13,457 
14,062 
Cash at bank and in hand
2,219 
26,884 
26,943 
71,697 
Creditors: amounts falling due within one year
10,524 
(75,021)
Net current assets/(liabilities)
37,467 
(3,324)
Total assets less current liabilities
56,934 
21,009 
Creditors: amounts falling due after more than one year
(5,919)
(27,223)
Net assets/(liabilities)
51,015 
(6,214)
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
51,014 
(6,215)
Shareholders' funds
51,015 
(6,214)
For the year ending 31 July 2024 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 director acknowledges his 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 and authorised for issue on 11 September 2024 and were signed on its behalf by
Mark Walton Director Company Registration No. 08151280
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K & M DENTAL EQUIPMENT LIMITED Notes to the Accounts for the year ended 31 July 2024
1
Statutory information
K & M DENTAL EQUIPMENT LIMITED is a private company, limited by shares, registered in England and Wales, registration number 08151280. The registered office is 6 INDUSTRY ROAD, CARLTON, BARNSLEY, S71 3PQ, ENGLAND.
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
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
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:
Plant & machinery
20% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
20% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 August 2023
31,065 
3,900 
6,915 
41,880 
At 31 July 2024
31,065 
3,900 
6,915 
41,880 
Depreciation
At 1 August 2023
9,489 
3,900 
4,158 
17,547 
Charge for the year
4,315 
- 
551 
4,866 
At 31 July 2024
13,804 
3,900 
4,709 
22,413 
Net book value
At 31 July 2024
17,261 
- 
2,206 
19,467 
At 31 July 2023
21,576 
- 
2,757 
24,333 
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K & M DENTAL EQUIPMENT LIMITED Notes to the Accounts for the year ended 31 July 2024
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
(4,277)
14,062 
Amounts falling due after more than one year
Other debtors
17,734 
- 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
1,203 
- 
Trade creditors
(14,964)
21,920 
Taxes and social security
587 
- 
Other creditors
- 
32,337 
Loans from directors
2,650 
20,764 
(10,524)
75,021 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
5,919 
27,223 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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