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IAKAB DENT LTD

Registered Number
07047742
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

IAKAB DENT LTD
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

IAKAB, Zsolt-Janos, Dr

Company Secretary

GRAMA, Ionela-Antuaneta

Registered Address

47 West Stonebridge
Orton Malborne
Peterborough
PE2 5LU

Registered Number

07047742 (England and Wales)
IAKAB DENT LTD
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets46,4188,558
6,4188,558
Current assets
Debtors511,4104,034
Cash at bank and on hand6,93210,012
18,34214,046
Creditors amounts falling due within one year6(24,887)(19,487)
Net current assets (liabilities)(6,545)(5,441)
Total assets less current liabilities(127)3,117
Provisions for liabilities7(1,605)(2,139)
Net assets(1,732)978
Capital and reserves
Called up share capital22
Profit and loss account(1,734)976
Shareholders' funds(1,732)978
The financial statements were approved and authorised for issue by the Director on 23 July 2025, and are signed on its behalf by:
IAKAB, Zsolt-Janos, Dr
Director
Registered Company No. 07047742
IAKAB DENT LTD
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
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).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from sale of goods
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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
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.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortization and any accumulated impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery25
Fixtures and fittings25
Office Equipment25
Stocks and work in progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.Average number of employees

20242023
Average number of employees during the year22
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 November 2310,00010,000
At 31 October 2410,00010,000
Amortisation and impairment
At 01 November 2310,00010,000
At 31 October 2410,00010,000
Net book value
At 31 October 24--
At 31 October 23--
4.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 November 2319,0784,48812,13235,698
At 31 October 2419,0784,48812,13235,698
Depreciation and impairment
At 01 November 2317,4281,6888,02427,140
Charge for year4137001,0272,140
At 31 October 2417,8412,3889,05129,280
Net book value
At 31 October 241,2372,1003,0816,418
At 31 October 231,6502,8004,1088,558
5.Debtors: amounts due within one year

2024

2023

££
Amounts owed by group undertakings10,002-
Other debtors1,4084,034
Total11,4104,034
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
6.Creditors: amounts due within one year

2024

2023

££
Taxation and social security23,23118,081
Other creditors-86
Accrued liabilities and deferred income1,6561,320
Total24,88719,487
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)1,6052,139
Total1,6052,139
8.Directors advances, credits and guarantees
Other Debtors include an amount of £ 1,053 (2023: £4,034 Dr) related to the directors' loan account Dr Z Iakab