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REGISTERED NUMBER: 06086365 (England and Wales)















EKK LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2025






EKK LIMITED (REGISTERED NUMBER: 06086365)






CONTENTS OF THE FINANCIAL STATEMENTS
for the Year Ended 28 February 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


EKK LIMITED

COMPANY INFORMATION
for the Year Ended 28 February 2025







DIRECTOR: Dr K Kamali





REGISTERED OFFICE: 284 Elgin Avenue
Maida Vale
London
W9 1JR





REGISTERED NUMBER: 06086365 (England and Wales)





ACCOUNTANT: Clear Vision Accountancy Limited
1 Abacus House
Newlands Road
Corsham
Wiltshire
SN13 0BH

EKK LIMITED (REGISTERED NUMBER: 06086365)

BALANCE SHEET
28 February 2025

28/2/25 29/2/24
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 100,000 120,000
Tangible assets 5 31,937 57,260
131,937 177,260

CURRENT ASSETS
Stocks 22,014 23,802
Debtors 6 330,296 260,586
Cash at bank and in hand 220,220 194,758
572,530 479,146
CREDITORS
Amounts falling due within one year 7 306,853 246,961
NET CURRENT ASSETS 265,677 232,185
TOTAL ASSETS LESS CURRENT
LIABILITIES

397,614

409,445

CREDITORS
Amounts falling due after more than one
year

8

(25,026

)

(53,055

)

PROVISIONS FOR LIABILITIES (7,039 ) (12,979 )
NET ASSETS 365,549 343,411

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 365,547 343,409
SHAREHOLDERS' FUNDS 365,549 343,411

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

EKK LIMITED (REGISTERED NUMBER: 06086365)

BALANCE SHEET - continued
28 February 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 April 2025 and were signed by:





Dr K Kamali - Director


EKK LIMITED (REGISTERED NUMBER: 06086365)

NOTES TO THE FINANCIAL STATEMENTS
for the Year Ended 28 February 2025

1. STATUTORY INFORMATION

EKK Limited 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 represents sales of dental services and goods.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of twenty 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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery etc - 25% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

EKK LIMITED (REGISTERED NUMBER: 06086365)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 28 February 2025

2. ACCOUNTING POLICIES - continued

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.

Going concern
The director has assessed whether the company is a going concern and has considered all available information about the future and is confident of the company's ability to continue as a going concern.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 March 2024
and 28 February 2025 400,000
AMORTISATION
At 1 March 2024 280,000
Charge for year 20,000
At 28 February 2025 300,000
NET BOOK VALUE
At 28 February 2025 100,000
At 29 February 2024 120,000

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2024 432,619
Additions 7,439
At 28 February 2025 440,058
DEPRECIATION
At 1 March 2024 375,359
Charge for year 32,762
At 28 February 2025 408,121
NET BOOK VALUE
At 28 February 2025 31,937
At 29 February 2024 57,260

EKK LIMITED (REGISTERED NUMBER: 06086365)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 28 February 2025

5. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 March 2024 48,251
Additions 3,075
At 28 February 2025 51,326
DEPRECIATION
At 1 March 2024 27,283
Charge for year 12,539
At 28 February 2025 39,822
NET BOOK VALUE
At 28 February 2025 11,504
At 29 February 2024 20,968

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28/2/25 29/2/24
£    £   
Trade debtors 1,926 2,245
Other debtors 328,370 258,341
330,296 260,586

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28/2/25 29/2/24
£    £   
Bank loans and overdrafts 93,311 26,096
Hire purchase contracts 3,497 6,899
Trade creditors 59,767 56,123
Taxation and social security 99,588 79,019
Other creditors 50,690 78,824
306,853 246,961

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
28/2/25 29/2/24
£    £   
Bank loans 19,566 45,662
Hire purchase contracts 5,460 7,393
25,026 53,055

EKK LIMITED (REGISTERED NUMBER: 06086365)

NOTES TO THE FINANCIAL STATEMENTS - continued
for the Year Ended 28 February 2025

9. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2025 and 29 February 2024:

28/2/25 29/2/24
£    £   
Dr K Kamali
Balance outstanding at start of year 165,458 111,414
Amounts advanced 239,723 253,554
Amounts repaid (192,650 ) (199,510 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 212,531 165,458

Please note, HMRC beneficial interest is charged at HMRC standard rates.