Elekav Limited 06053118 false 2023-07-01 2024-06-30 2024-06-30 The principal activity of the company is the provision of dental services. Digita Accounts Production Advanced 6.30.9574.0 true 06053118 2023-07-01 2024-06-30 06053118 2024-06-30 06053118 core:RetainedEarningsAccumulatedLosses 2024-06-30 06053118 core:ShareCapital 2024-06-30 06053118 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 06053118 core:Non-currentFinancialInstruments core:AfterOneYear 2024-06-30 06053118 1 2024-06-30 06053118 bus:SmallEntities 2023-07-01 2024-06-30 06053118 bus:AuditExemptWithAccountantsReport 2023-07-01 2024-06-30 06053118 bus:FullAccounts 2023-07-01 2024-06-30 06053118 bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 06053118 bus:RegisteredOffice 2023-07-01 2024-06-30 06053118 bus:Director1 2023-07-01 2024-06-30 06053118 bus:Director1 1 2023-07-01 2024-06-30 06053118 bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 06053118 core:Buildings 2023-07-01 2024-06-30 06053118 core:FurnitureFittings 2023-07-01 2024-06-30 06053118 core:MotorVehicles 2023-07-01 2024-06-30 06053118 core:PlantMachinery 2023-07-01 2024-06-30 06053118 1 2023-07-01 2024-06-30 06053118 countries:EnglandWales 2023-07-01 2024-06-30 06053118 2023-06-30 06053118 2022-07-01 2023-06-30 06053118 2023-06-30 06053118 core:RetainedEarningsAccumulatedLosses 2023-06-30 06053118 core:ShareCapital 2023-06-30 06053118 core:CurrentFinancialInstruments core:WithinOneYear 2023-06-30 06053118 core:Non-currentFinancialInstruments core:AfterOneYear 2023-06-30 06053118 1 2023-06-30 iso4217:GBP xbrli:pure

Registration number: 06053118

Elekav Limited

trading as The Kensington Dentist

Annual Report and Unaudited Filleted Abridged Financial Statements

for the Year Ended 30 June 2024

 

Elekav Limited

trading as The Kensington Dentist

Contents

Abridged Balance Sheet

1 to 2

Notes to the Unaudited Abridged Financial Statements

3 to 5

 

Elekav Limited

trading as The Kensington Dentist

(Registration number: 06053118)
Abridged Balance Sheet as at 30 June 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

120,553

95,993

Other financial assets

5

116

92

 

120,669

96,085

Current assets

 

Stocks

10,000

20,000

Debtors

747,397

64,656

Cash at bank and in hand

 

723,602

1,000,783

 

1,480,999

1,085,439

Creditors: Amounts falling due within one year

6

(375,561)

(302,099)

Net current assets

 

1,105,438

783,340

Total assets less current liabilities

 

1,226,107

879,425

Creditors: Amounts falling due after more than one year

7

-

(54,549)

Provisions for liabilities

(3,175)

(1,758)

Net assets

 

1,222,932

823,118

Capital and reserves

 

Called up share capital

1

1

Profit and loss account

1,222,931

823,117

Total equity

 

1,222,932

823,118

 

Elekav Limited

trading as The Kensington Dentist

(Registration number: 06053118)
Abridged Balance Sheet as at 30 June 2024

For the financial year ending 30 June 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 of its accounts for the year in question in accordance with section 476; and

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 11 March 2025
 

Dr E Kavouridi

Director

 

Elekav Limited

trading as The Kensington Dentist

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
117 Kensington Church Street
London
W8 7LN

These financial statements were authorised for issue by the director on 11 March 2025.

2

Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover represents the amounts, derived from the provision of goods and services to customers during the year.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Plant and machinery

25% straight line

Fixtures and fittings

15% reducing balance

Motor vehicles

25% reducing balance

Freehold Property

2% straight line

 

Elekav Limited

trading as The Kensington Dentist

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2024

Investments

Investments where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in the profit or loss account. Investments where fair value cannot be measured reliably are measured at cost less impairment.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 10 (2023 - 8).

4

Tangible assets

Total
£

Cost or valuation

At 1 July 2023

266,209

Additions

29,058

At 30 June 2024

295,267

Depreciation

At 1 July 2023

170,216

Charge for the year

4,498

At 30 June 2024

174,714

Carrying amount

At 30 June 2024

120,553

At 30 June 2023

95,993

5

Other financial assets (current and non-current)

Total
£

Non-current financial assets

Cost or valuation

At 1 July 2023

92

Additions

24

At 30 June 2024

116

Carrying amount

At 30 June 2024

116

 

Elekav Limited

trading as The Kensington Dentist

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2024

6

Creditors: amounts falling due within one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £Nil (2023 - £8,435).

7

Creditors: amounts falling due after more than one year

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £Nil (2023 - £54,549).

Creditors include bank loans repayable by instalments of £Nil(2023 - £20,807) due after more than five years.

Bank borrowings

The carrying amount at year end is £Nil (2023 - £62,984).

8

Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £62,000 (2023 - £62,000).

9

Related party transactions

Advances to directors


Dr E Kavouridi

During the period Dr E Kavouridi went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £232,971 (2023 - £254,328). At the year end the amount outstanding from Dr E Kavouridi was £Nil (2023 - £-). Interest has been charged at the commercial rate.