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Company Registration No. 11943702 (England and Wales)
Kashyapa Dental Limited Unaudited accounts for the year ended 30 April 2024
Kashyapa Dental Limited Unaudited accounts Contents
Page
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Kashyapa Dental Limited Company Information for the year ended 30 April 2024
Directors
Dr Sushma Rao Mr Harshavardhan Ramanan
Company Number
11943702 (England and Wales)
Registered Office
24 Green Lane Northwood HA6 1AD United Kingdom
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Kashyapa Dental Limited Statement of financial position as at 30 April 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
160,750 
241,124 
Tangible assets
22,966 
28,535 
183,716 
269,659 
Current assets
Inventories
2,950 
2,950 
Debtors
67,267 
31,860 
Cash at bank and in hand
59,888 
76,872 
130,105 
111,682 
Creditors: amounts falling due within one year
(43,606)
(64,963)
Net current assets
86,499 
46,719 
Total assets less current liabilities
270,215 
316,378 
Creditors: amounts falling due after more than one year
(330,011)
(345,235)
Provisions for liabilities
Deferred tax
(7,134)
(5,358)
Net liabilities
(66,930)
(34,215)
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(67,030)
(34,315)
Shareholders' funds
(66,930)
(34,215)
For the year ending 30 April 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 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 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 of Directors and authorised for issue on 22 January 2025 and were signed on its behalf by
Dr Sushma Rao Director Company Registration No. 11943702
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Kashyapa Dental Limited Notes to the Accounts for the year ended 30 April 2024
1
Statutory information
Kashyapa Dental Limited is a private company, limited by shares, registered in England and Wales, registration number 11943702. The registered office is 24 Green Lane, Northwood, HA6 1AD, United Kingdom.
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.
Turnover
Revenue represents the fair value of consideration received or receivable in the ordinary course of business for dentistry goods or services provided to the extent that the Company has obtained the right to consideration. Revenue derived from NHS contracts is recognised on the volume of dental activity delivered in the financial period. Revenue from all private dental work is recognised on the completion of each piece of treatment carried out.
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% WDV
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Goodwill is being amortised over a period of 5 years on straight line basis.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Going concern
After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. For this reason, they continue to adopt the going concern basis in preparing the accounts.
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Kashyapa Dental Limited Notes to the Accounts for the year ended 30 April 2024
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 1 May 2023
401,872 
At 30 April 2024
401,872 
Amortisation
At 1 May 2023
160,748 
Charge for the year
80,374 
At 30 April 2024
241,122 
Net book value
At 30 April 2024
160,750 
At 30 April 2023
241,124 
5
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 May 2023
37,680 
Additions
173 
At 30 April 2024
37,853 
Depreciation
At 1 May 2023
9,145 
Charge for the year
5,742 
At 30 April 2024
14,887 
Net book value
At 30 April 2024
22,966 
At 30 April 2023
28,535 
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Kashyapa Dental Limited Notes to the Accounts for the year ended 30 April 2024
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
15,717 
12,543 
Accrued income and prepayments
6,838 
6,705 
Other debtors
44,712 
12,612 
67,267 
31,860 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
9,621 
4,044 
Taxes and social security
26,881 
9,664 
Other creditors
6,844 
6,029 
Loans from directors
260 
45,226 
43,606 
64,963 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
330,011 
345,235 
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Dr Sushma Rao
Loan(Interest Charged)
- 
24,000 
- 
24,000 
- 
24,000 
- 
24,000 
Interest charged and loan has been repaid post year end.
10
Average number of employees
During the year the average number of employees was 4 (2023: 4).
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