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REGISTERED NUMBER: 12347188 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

EVD KingsCross Ltd

EVD KingsCross Ltd (Registered number: 12347188)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EVD KingsCross Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTORS: Nilesh Patel
Dr Samit Ashok Virji Shah





REGISTERED OFFICE: 173 Cleveland Street
London
W1T 6QR





REGISTERED NUMBER: 12347188 (England and Wales)






EVD KingsCross Ltd (Registered number: 12347188)

Balance Sheet
31 March 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 193,114 308,981
Tangible assets 5 134,851 184,404
327,965 493,385

CURRENT ASSETS
Debtors 6 259,161 42,970
Cash at bank 3,531 2,184
262,692 45,154
CREDITORS
Amounts falling due within one year 7 856,300 930,907
NET CURRENT LIABILITIES (593,608 ) (885,753 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(265,643

)

(392,368

)

PROVISIONS FOR LIABILITIES 32,297 46,101
NET LIABILITIES (297,940 ) (438,469 )

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (298,040 ) (438,569 )
(297,940 ) (438,469 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

EVD KingsCross Ltd (Registered number: 12347188)

Balance Sheet - continued
31 March 2024


The 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2024 and were signed on its behalf by:





Nilesh Patel - Director


EVD KingsCross Ltd (Registered number: 12347188)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

EVD KingsCross Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover shown in the profit and loss account represents private and NHS dental fees receivable during the year.

Goodwill
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over
the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of
the acquired business.

Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. It is
amortised on a straight-line basis over its useful life. Where a reliable estimate of the useful life of
goodwill or intangible assets cannot be made, the life is presumed not to exceed ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

EVD KingsCross Ltd (Registered number: 12347188)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2023 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£
COST
At 1 April 2023
and 31 March 2024 579,337
AMORTISATION
At 1 April 2023 270,356
Charge for year 115,867
At 31 March 2024 386,223
NET BOOK VALUE
At 31 March 2024 193,114
At 31 March 2023 308,981

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£
COST
At 1 April 2023 256,353
Additions 11,830
Reclassification/transfer (34,365 )
At 31 March 2024 233,818
DEPRECIATION
At 1 April 2023 71,949
Charge for year 27,018
At 31 March 2024 98,967
NET BOOK VALUE
At 31 March 2024 134,851
At 31 March 2023 184,404

6. DEBTORS
2024 2023
£ £
Amounts falling due within one year:
Trade debtors (34,305 ) 39,982
Amounts owed by group undertakings 272,340 -
Other debtors 18,138 -
256,173 39,982

EVD KingsCross Ltd (Registered number: 12347188)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

6. DEBTORS - continued
2024 2023
£ £
Amounts falling due after more than one year:
Other debtors 2,988 2,988

Aggregate amounts 259,161 42,970

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Amounts owed to group undertakings 623,885 547,009
Other creditors 232,415 383,898
856,300 930,907