KNIGHT DENTAL HYGIENE GROUP LTD


Directors	KNIGHT, Paul Alexander
	POSPIECH-SINGH, Iwona Sylwia


Registered Address	11 Mckay Drive
	Hanslope
	Milton Keynes
	MK19 7FT


Registered Number	15535852 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025
		£	£
Fixed assets
Tangible assets	3		31,546
			31,546
Current assets
Debtors		27,009
Cash at bank and on hand		3,157
		30,166
Creditors amounts falling due within one year	4	(6,956)
Net current assets (liabilities)			23,210
Total assets less current liabilities			54,756
Creditors amounts falling due after one year	5		(26,131)
Net assets			28,625
Capital and reserves
Profit and loss account			28,625
Shareholders' funds			28,625

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 Directors acknowledge 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 Board of Directors on 6 October 2025, and are signed on its behalf by:

KNIGHT, Paul Alexander
Director

POSPIECH-SINGH, Iwona Sylwia
Director

Registered Company No. 15535852

KNIGHT DENTAL HYGIENE GROUP LTD

Notes to the Financial Statements
for the period ended 31 March 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
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Going concern
	After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows: During the period ended 1 March 2025, the company acquired dental equipment and related fittings with a total cost of £33,882. This includes an equipment set costing £30,594 purchased under a finance agreement. The equipment was delivered and brought into use during the accounting period, and ownership transferred to the company under hire-purchase terms. Accordingly, the full cost has been claimed as Annual Investment Allowance (AIA) in the year of acquisition, in line with HMRC guidance for qualifying assets financed through credit arrangements.

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

During the period ended 1 March 2025, the company acquired dental equipment and related fittings with a total cost of £33,882. This includes an equipment set costing £30,594 purchased under a finance agreement. The equipment was delivered and brought into use during the accounting period, and ownership transferred to the company under hire-purchase terms. Accordingly, the full cost has been claimed as Annual Investment Allowance (AIA) in the year of acquisition, in line with HMRC guidance for qualifying assets financed through credit arrangements.


		Reducing balance (%)
	Plant and machinery	20
	Office Equipment	20

2.	Average number of employees


		2025
	Average number of employees during the year	1

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
Additions	27,227	4,319	31,546
At 31 March 25	27,227	4,319	31,546
Net book value
At 31 March 25	27,227	4,319	31,546
At 01 March 24	-	-	-

4.	Creditors: amounts due within one year

		2025
		£
	Trade creditors / trade payables	6,863
	Bank borrowings and overdrafts	93
	Total	6,956

5.	Creditors: amounts due after one year

		2025
		£
	Bank borrowings and overdrafts	26,131
	Total	26,131