2023-02-062024-02-292024-02-29false14643092DR KARINA LTD2024-10-28iso4217:GBPxbrli:pure146430922023-02-06146430922024-02-29146430922023-02-062024-02-29146430922023-02-05146430922023-02-05146430922023-02-052023-02-0514643092bus:SmallEntities2023-02-062024-02-2914643092bus:AuditExempt-NoAccountantsReport2023-02-062024-02-2914643092bus:FullAccounts2023-02-062024-02-2914643092bus:PrivateLimitedCompanyLtd2023-02-062024-02-2914643092core:WithinOneYear2024-02-2914643092core:AfterOneYear2024-02-2914643092core:WithinOneYear2023-02-0514643092core:AfterOneYear2023-02-0514643092core:ShareCapital2024-02-2914643092core:SharePremium2024-02-2914643092core:RevaluationReserve2024-02-2914643092core:OtherReservesSubtotal2024-02-2914643092core:RetainedEarningsAccumulatedLosses2024-02-2914643092core:ShareCapital2023-02-0514643092core:SharePremium2023-02-0514643092core:RevaluationReserve2023-02-0514643092core:OtherReservesSubtotal2023-02-0514643092core:RetainedEarningsAccumulatedLosses2023-02-0514643092core:LandBuildings2024-02-2914643092core:PlantMachinery2024-02-2914643092core:Vehicles2024-02-2914643092core:FurnitureFittings2024-02-2914643092core:OfficeEquipment2024-02-2914643092core:NetGoodwill2024-02-2914643092core:IntangibleAssetsOtherThanGoodwill2024-02-2914643092core:ListedExchangeTraded2024-02-2914643092core:UnlistedNon-exchangeTraded2024-02-2914643092core:LandBuildings2023-02-0514643092core:PlantMachinery2023-02-0514643092core:Vehicles2023-02-0514643092core:FurnitureFittings2023-02-0514643092core:OfficeEquipment2023-02-0514643092core:NetGoodwill2023-02-0514643092core:IntangibleAssetsOtherThanGoodwill2023-02-0514643092core:ListedExchangeTraded2023-02-0514643092core:UnlistedNon-exchangeTraded2023-02-0514643092core:LandBuildings2023-02-062024-02-2914643092core:PlantMachinery2023-02-062024-02-2914643092core:Vehicles2023-02-062024-02-2914643092core:FurnitureFittings2023-02-062024-02-2914643092core:OfficeEquipment2023-02-062024-02-2914643092core:NetGoodwill2023-02-062024-02-2914643092core:IntangibleAssetsOtherThanGoodwill2023-02-062024-02-2914643092core:ListedExchangeTraded2023-02-062024-02-2914643092core:UnlistedNon-exchangeTraded2023-02-062024-02-2914643092core:MoreThanFiveYears2023-02-062024-02-2914643092core:Non-currentFinancialInstruments2024-02-2914643092core:Non-currentFinancialInstruments2023-02-0514643092dpl:CostSales2023-02-062024-02-2914643092dpl:DistributionCosts2023-02-062024-02-2914643092core:LandBuildings2023-02-062024-02-2914643092core:PlantMachinery2023-02-062024-02-2914643092core:Vehicles2023-02-062024-02-2914643092core:FurnitureFittings2023-02-062024-02-2914643092core:OfficeEquipment2023-02-062024-02-2914643092dpl:AdministrativeExpenses2023-02-062024-02-2914643092core:NetGoodwill2023-02-062024-02-2914643092core:IntangibleAssetsOtherThanGoodwill2023-02-062024-02-2914643092dpl:GroupUndertakings2023-02-062024-02-2914643092dpl:ParticipatingInterests2023-02-062024-02-2914643092dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-062024-02-2914643092core:ListedExchangeTraded2023-02-062024-02-2914643092dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-062024-02-2914643092core:UnlistedNon-exchangeTraded2023-02-062024-02-2914643092dpl:CostSales2023-02-052023-02-0514643092dpl:DistributionCosts2023-02-052023-02-0514643092core:LandBuildings2023-02-052023-02-0514643092core:PlantMachinery2023-02-052023-02-0514643092core:Vehicles2023-02-052023-02-0514643092core:FurnitureFittings2023-02-052023-02-0514643092core:OfficeEquipment2023-02-052023-02-0514643092dpl:AdministrativeExpenses2023-02-052023-02-0514643092core:NetGoodwill2023-02-052023-02-0514643092core:IntangibleAssetsOtherThanGoodwill2023-02-052023-02-0514643092dpl:GroupUndertakings2023-02-052023-02-0514643092dpl:ParticipatingInterests2023-02-052023-02-0514643092dpl:GroupUndertakingscore:ListedExchangeTraded2023-02-052023-02-0514643092core:ListedExchangeTraded2023-02-052023-02-0514643092dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-02-052023-02-0514643092core:UnlistedNon-exchangeTraded2023-02-052023-02-0514643092core:NetGoodwill2024-02-2914643092core:IntangibleAssetsOtherThanGoodwill2024-02-2914643092core:LandBuildings2024-02-2914643092core:PlantMachinery2024-02-2914643092core:Vehicles2024-02-2914643092core:FurnitureFittings2024-02-2914643092core:OfficeEquipment2024-02-2914643092core:AfterOneYear2024-02-2914643092core:WithinOneYear2024-02-2914643092core:ListedExchangeTraded2024-02-2914643092core:UnlistedNon-exchangeTraded2024-02-2914643092core:ShareCapital2024-02-2914643092core:SharePremium2024-02-2914643092core:RevaluationReserve2024-02-2914643092core:OtherReservesSubtotal2024-02-2914643092core:RetainedEarningsAccumulatedLosses2024-02-2914643092core:NetGoodwill2023-02-0514643092core:IntangibleAssetsOtherThanGoodwill2023-02-0514643092core:LandBuildings2023-02-0514643092core:PlantMachinery2023-02-0514643092core:Vehicles2023-02-0514643092core:FurnitureFittings2023-02-0514643092core:OfficeEquipment2023-02-0514643092core:AfterOneYear2023-02-0514643092core:WithinOneYear2023-02-0514643092core:ListedExchange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DR KARINA LTD

Registered Number
14643092
(England and Wales)

Unaudited Financial Statements for the Period ended
29 February 2024

DR KARINA LTD
Company Information
for the period from 6 February 2023 to 29 February 2024

Director

Dr Karina Vara

Registered Address

16 Woolerton Drive
Rothley
LE7 7UH

Registered Number

14643092 (England and Wales)
DR KARINA LTD
Statement of Financial Position
29 February 2024

Notes

2024

£

£

Fixed assets
Tangible assets3930
930
Current assets
Debtors44,180
Cash at bank and on hand37,447
41,627
Creditors amounts falling due within one year5(9,945)
Net current assets (liabilities)31,682
Total assets less current liabilities32,612
Net assets32,612
Capital and reserves
Called up share capital1
Profit and loss account32,611
Shareholders' funds32,612
The financial statements were approved and authorised for issue by the Director on 28 October 2024, and are signed on its behalf by:
Dr Karina Vara
Director
Registered Company No. 14643092
DR KARINA LTD
Notes to the Financial Statements
for the period ended 29 February 2024

1.Accounting policies
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.
Statement of compliance
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.
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Functional and presentation currency
The financial statements are presented in sterling, which is the functional currency of the entity.
Going concern
The UK economy has recently 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.
Turnover 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.
Tangible fixed assets and depreciation
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:

Reducing balance (%)
Office Equipment20
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

2024
Average number of employees during the year1
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
Additions1,1631,163
At 29 February 241,1631,163
Depreciation and impairment
Charge for year233233
At 29 February 24233233
Net book value
At 29 February 24930930
At 05 February 23--
4.Debtors: amounts due within one year

2024

£
Trade debtors / trade receivables4,180
Total4,180
5.Creditors: amounts due within one year

2024

£
Trade creditors / trade payables1,475
Taxation and social security7,666
Other creditors804
Total9,945
6.Related party transactions
During the year the director loaned the company £804.15. This loan is repayable upon demand. Interest was charged on the loan balance, on a monthly basis, at the UK market rate and has been accrued in the accounts.’