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REGISTERED NUMBER: 07261494 (England and Wales)







Unaudited Financial Statements for the Year Ended 31 August 2024

for

HJKB Limited
T/A
Conway House Dental Practice

HJKB Limited (Registered number: 07261494)
T/A Conway House Dental Practice






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


HJKB Limited
T/A Conway House Dental Practice

Company Information
for the Year Ended 31 August 2024







DIRECTORS: Dr J Basra
Dr H S Basra





REGISTERED OFFICE: 218 West Wycombe Road
High Wycombe
HP12 3AR





REGISTERED NUMBER: 07261494 (England and Wales)





ACCOUNTANTS: Dunkley's
Woodlands Grange
Woodlands Lane
Bradley Stoke
Bristol
United Kingdom
BS32 4JY

HJKB Limited (Registered number: 07261494)
T/A Conway House Dental Practice

Balance Sheet
31 August 2024

31.8.24 31.8.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 869,063 896,630
Investments 6 2,645,523 746,566
3,514,586 1,643,196

CURRENT ASSETS
Stocks 12,250 11,500
Debtors 7 2,221,364 1,788,031
Cash at bank 236,840 1,662,570
2,470,454 3,462,101
CREDITORS
Amounts falling due within one year 8 548,569 507,724
NET CURRENT ASSETS 1,921,885 2,954,377
TOTAL ASSETS LESS CURRENT LIABILITIES 5,436,471 4,597,573

CREDITORS
Amounts falling due after more than one year 9 (289,597 ) (308,211 )

PROVISIONS FOR LIABILITIES (78,140 ) (47,927 )
NET ASSETS 5,068,734 4,241,435

CAPITAL AND RESERVES
Called up share capital 11 2 2
Fair value reserve 12 113,688 -
Retained earnings 12 4,955,044 4,241,433
SHAREHOLDERS' FUNDS 5,068,734 4,241,435

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

HJKB Limited (Registered number: 07261494)
T/A Conway House Dental Practice

Balance Sheet - continued
31 August 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 22 May 2025 and were signed on its behalf by:




Dr H S Basra - Director



Dr J Basra - Director


HJKB Limited (Registered number: 07261494)
T/A Conway House Dental Practice

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

1. STATUTORY INFORMATION

HJKB 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.
Freehold property - 2% on cost
Plant and machinery - 25% on reducing balance
Fixtures and fittings - 25% on reducing balance
Computer equipment - 25% on reducing balance

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 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 15 (2023 - 14 ) .

HJKB Limited (Registered number: 07261494)
T/A Conway House Dental Practice

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

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 September 2023
and 31 August 2024 400,000
AMORTISATION
At 1 September 2023
and 31 August 2024 400,000
NET BOOK VALUE
At 31 August 2024 -
At 31 August 2023 -

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 September 2023 757,272 221,762 121,957 6,550 1,107,541
Additions 20,000 - 17,704 2,893 40,597
At 31 August 2024 777,272 221,762 139,661 9,443 1,148,138
DEPRECIATION
At 1 September 2023 52,351 84,497 70,271 3,792 210,911
Charge for year 16,834 34,316 15,873 1,141 68,164
At 31 August 2024 69,185 118,813 86,144 4,933 279,075
NET BOOK VALUE
At 31 August 2024 708,087 102,949 53,517 4,510 869,063
At 31 August 2023 704,921 137,265 51,686 2,758 896,630

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST OR VALUATION
At 1 September 2023 746,566
Additions 1,744,999
Revaluations 106,870
Dividends received 47,088
At 31 August 2024 2,645,523
NET BOOK VALUE
At 31 August 2024 2,645,523
At 31 August 2023 746,566

HJKB Limited (Registered number: 07261494)
T/A Conway House Dental Practice

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

6. FIXED ASSET INVESTMENTS - continued

Investment balances are reported at fair value as at 31 August 2024.

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Amounts owed by group undertakings 94,189 94,189
Related party loans 2,081,552 1,654,814
Accrued income 42,694 36,239
Prepayments 2,929 2,789
2,221,364 1,788,031

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans and overdrafts 34,259 51,167
Trade creditors 183,889 150,221
Tax 289,603 247,430
Social security and other taxes 5,302 7,471
Other creditors 31,316 49,135
Accrued expenses 4,200 2,300
548,569 507,724

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
31.8.24 31.8.23
£    £   
Bank loans - 1-2 years 19,660 51,167
Bank loans - 2-5 years 49,957 104,951
Bank loans more 5 yr by instal 219,980 152,093
289,597 308,211

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 219,980 152,093

10. SECURED DEBTS

The following secured debts are included within creditors:

31.8.24 31.8.23
£    £   
Bank loans 323,856 359,378

The loan are secured by fixed and floating charge on the assets of the company.

HJKB Limited (Registered number: 07261494)
T/A Conway House Dental Practice

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

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.24 31.8.23
value: £    £   
2 Ordinary £1 2 2

12. RESERVES
Fair
Retained value
earnings reserve Totals
£    £    £   

At 1 September 2023 4,241,433 - 4,241,433
Profit for the year 897,674 897,674
Dividends (70,375 ) (70,375 )
Assets revalued in period (113,688 ) 113,688 -
At 31 August 2024 4,955,044 113,688 5,068,732

13. RELATED PARTY DISCLOSURES

As at 31 August 2024, HJKB Ltd was owed a total of £2,175,741 (2023: £1,749,003) from related parties.

These loans are interest free, repayable on demand and not secured against any assets.

14. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is the Directors.