KPJS (DUNDEE) LIMITED

Company Registration Number:
SC431326 (Scotland)

Unaudited statutory accounts for the year ended 31 December 2023

Period of accounts

Start date: 1 January 2023

End date: 31 December 2023

KPJS (DUNDEE) LIMITED

Contents of the Financial Statements

for the Period Ended 31 December 2023

Directors report
Balance sheet
Additional notes
Balance sheet notes

KPJS (DUNDEE) LIMITED

Directors' report period ended 31 December 2023

The directors present their report with the financial statements of the company for the period ended 31 December 2023

Principal activities of the company

Dental Practice



Directors

The director shown below has held office during the whole of the period from
1 January 2023 to 31 December 2023

Kenneth Wallace


The above report has been prepared in accordance with the special provisions in part 15 of the Companies Act 2006

This report was approved by the board of directors on
27 December 2024

And signed on behalf of the board by:
Name: Kenneth Wallace
Status: Director

KPJS (DUNDEE) LIMITED

Balance sheet

As at 31 December 2023

Notes 2023 2022


£

£
Fixed assets
Tangible assets: 3 35,790 42,106
Total fixed assets: 35,790 42,106
Current assets
Stocks: 4 2,000 2,000
Cash at bank and in hand: 29,907 28,665
Total current assets: 31,907 30,665
Creditors: amounts falling due within one year: 5 ( 67,588 ) ( 70,856 )
Net current assets (liabilities): (35,681) (40,191)
Total assets less current liabilities: 109 1,915
Total net assets (liabilities): 109 1,915
Capital and reserves
Called up share capital: 3 3
Profit and loss account: 106 1,912
Total Shareholders' funds: 109 1,915

The notes form part of these financial statements

KPJS (DUNDEE) LIMITED

Balance sheet statements

For the year ending 31 December 2023 the company was entitled to exemption 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.

The directors have chosen not to file a copy of the company's profit and loss account.

This report was approved by the board of directors on 27 December 2024
and signed on behalf of the board by:

Name: Kenneth Wallace
Status: Director

The notes form part of these financial statements

KPJS (DUNDEE) LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2023

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied.

    Tangible fixed assets depreciation policy

    Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent impairment losses.

    Other accounting policies

    Deferred tax Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference 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 and loss in the period to which they relate. Going Concern After reviewing the forecasts and projections, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The Director continues to support the company with his Loan to the company. The company therefore continues to adopt the going concern basis in preparing it financial statements.

KPJS (DUNDEE) LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2023

  • 2. Employees

    2023 2022
    Average number of employees during the period 4 4

KPJS (DUNDEE) LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2023

3. Tangible assets

Land & buildings Plant & machinery Fixtures & fittings Office equipment Motor vehicles Total
Cost £ £ £ £ £ £
At 1 January 2023 141,120 141,120
Additions
Disposals
Revaluations
Transfers
At 31 December 2023 141,120 141,120
Depreciation
At 1 January 2023 99,014 99,014
Charge for year 6,316 6,316
On disposals
Other adjustments
At 31 December 2023 105,330 105,330
Net book value
At 31 December 2023 35,790 35,790
At 31 December 2022 42,106 42,106

KPJS (DUNDEE) LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2023

4. Stocks

2023 2022
£ £
Stocks 2,000 2,000
Total 2,000 2,000

KPJS (DUNDEE) LIMITED

Notes to the Financial Statements

for the Period Ended 31 December 2023

5. Creditors: amounts falling due within one year note

2023 2022
£ £
Bank loans and overdrafts 51,587 57,050
Taxation and social security 6,925 7,114
Accruals and deferred income 1,200 1,200
Other creditors 7,876 5,492
Total 67,588 70,856