Registered number
13265181
A K DENTAL CARE LIMITED
Filleted Accounts
30 September 2024
A K DENTAL CARE LIMITED
Registered number: 13265181
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 3 216,953 241,059
Current assets
Debtors 4 84,728 80,986
Cash at bank and in hand 104,191 92,704
188,919 173,690
Creditors: amounts falling due within one year 5 (88,760) (98,770)
Net current assets 100,159 74,920
Total assets less current liabilities 317,112 315,979
Creditors: amounts falling due after more than one year 6 (210,958) (231,732)
Provisions for liabilities (26,400) (45,801)
Net assets 79,754 38,446
Capital and reserves
Called up share capital 100 100
Profit and loss account 79,654 38,346
Shareholders' funds 79,754 38,446
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
DR ANISH KHATRI
Director
Approved by the board on 12 May 2025
A K DENTAL CARE LIMITED
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Fixtures, fittings, tools and equipment 10% on reducing balance
Computer 10% on reducing balance
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Leased assets
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The rights of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased assets or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 7 5
3 Tangible fixed assets
Plant and machinery etc Computer equipment Total
£ £ £
Cost
At 1 October 2023 291,956 2,368 294,324
At 30 September 2024 291,956 2,368 294,324
Depreciation
At 1 October 2023 52,913 352 53,265
Charge for the year 23,904 202 24,106
At 30 September 2024 76,817 554 77,371
Net book value
At 30 September 2024 215,139 1,814 216,953
At 30 September 2023 239,043 2,016 241,059
4 Debtors 2024 2023
£ £
Trade debtors 6,420 6,670
Other debtors 78,308 74,316
84,728 80,986
5 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts 7,000 7,000
Obligations under finance lease and hire purchase contracts 11,600 11,600
Trade creditors 12,100 12,283
Other creditors 58,060 67,887
88,760 98,770
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 171,685 179,986
Obligations under finance lease and hire purchase contracts 39,273 51,746
210,958 231,732
7 Loans 2024 2023
£ £
Creditors include:
Instalments falling due for payment after more than five years 143,685 151,986
Secured bank loans 178,685 186,986
Bank loans owed to National Westminster Bank PLC are secured via a fixed and floating charge over all assets of the company.
8 Other information
A K DENTAL CARE LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
16 Orchard Close
Milton Malsor
Northampton
Northamptonshire, United Kingdom
NN7 3AY
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