KINGSWOOD DENTAL LTD


Director	KINGSWOOD, Rebecca Frances, Dr


Registered Address	19 Grantham Road
	Sleaford
	NG34 7ND


Registered Number	13677808 (England and Wales)

Statement of Financial Position
30 June 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Investments	3		1,495,756		1,495,756
			1,495,756		1,495,756
Current assets
Cash at bank and on hand		111		532
		111		532
Creditors amounts falling due within one year	4	(870,385)		(840,393)
Net current assets (liabilities)			(870,274)		(839,861)
Total assets less current liabilities			625,482		655,895
Creditors amounts falling due after one year	5		(389,380)		(500,303)
Net assets			236,102		155,592
Capital and reserves
Called up share capital			2		2
Profit and loss account			236,100		155,590
Shareholders' funds			236,102		155,592

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 11 September 2025, and are signed on its behalf by:

KINGSWOOD, Rebecca Frances, Dr
Director
Registered Company No. 13677808

KINGSWOOD DENTAL LTD

Notes to the Financial Statements
for the year ended 30 June 2025

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
	These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Basis of preparation
	The financial statements have been prepared on the historical cost basis.

	Functional and presentation currency
	The financial statements are presented in sterling, which is the functional currency of the entity.

	Going concern
	The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

Going concern

The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine.  All these matters have impacted the company's trading results to a greater or lesser extent.  At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

	Revenue from sale of goods
	The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year end date is recognised by reference to the state of completion.

	Investments
	Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Investments in subsidiaries accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses. Investments in subsidiaries accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted. Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

Investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

Investments in subsidiaries accounted for in accordance with the cost model are recorded at cost less any accumulated impairment losses.

Investments in subsidiaries accounted for in accordance with the fair value model are initially recorded at the transaction price. At each reporting date, the investments are measured at fair value, with changes in fair value recognised in other comprehensive income/profit or loss. Where it is impracticable to measure fair value reliably without undue cost or effort, the cost model will be adopted.

Dividends and other distributions received from the investment are recognised as income without regard to whether the distributions are from accumulated profits of the associate arising before or after the date of acquisition.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		0

3.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 July 24	1,495,756	1,495,756
At 30 June 25	1,495,756	1,495,756
Net book value
At 30 June 25	1,495,756	1,495,756
At 30 June 24	1,495,756	1,495,756

	Notes
	¹Investments in group undertakings and participating interests

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Bank borrowings and overdrafts	21,652	22,382
Amounts owed to related parties	821,997	793,378
Taxation and social security	4,342	2,239
Other creditors	21,674	21,674
Accrued liabilities and deferred income	720	720
Total	870,385	840,393

5.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	389,380	500,303
Total	389,380	500,303

6.	Related party transactions
	The directors operate a directors loan account with the company. At 30 June 2025 the company owed the directors £21,674 (2024: £21,674). This was the maximum outstanding during the year. This amount is repayable upon demand.