REGISTERED NUMBER: 07520012 (England and Wales)

KS DENTAL CARE LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr K K Sarangi

Mrs A Sarangi

REGISTERED OFFICE:

3 Thatcher Close

Bowdon

Altrincham

Cheshire

WA14 3FX

REGISTERED NUMBER:

07520012 (England and Wales)

ACCOUNTANT:

Clear Vision Accountancy Limited

1 Abacus House

Newlands Road

Corsham

Wiltshire

SN13 0BH

FIXED ASSETS

Tangible assets

4

5,055

6,465

Investment property

5

495,216

495,216

500,271

501,681

CURRENT ASSETS

Debtors

6

11,016

5,886

Cash at bank

176,043

325,762

187,059

331,648

CREDITORS

Amounts falling due within one year

7

32,016

130,435

NET CURRENT ASSETS

155,043

201,213

TOTAL ASSETS LESS CURRENT LIABILITIES

655,314

702,894

CREDITORS

Amounts falling due after more than one year

8

(278,668

)

(278,666

)

PROVISIONS FOR LIABILITIES

-

(14,017

)

NET ASSETS

376,646

410,211

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

376,644

410,209

SHAREHOLDERS' FUNDS

376,646

410,211

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 December 2025 and were signed on its behalf by:

Dr K K Sarangi - Director

1.	STATUTORY INFORMATION

KS Dental Care 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 represents the provision of dental services during the year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Going concern

The financial statements have been prepared on the going concern basis of accounting. The directors have a reasonable expectation that the company will continue in operational existence for the foreseeable future, which is considered to be a period of at least twelve months from the date of approval of these financial statements. Therefore, they continue to adopt the going concern basis in preparing the financial statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 April 2024

12,480

950

772

14,202

Disposals

-

(950

)

-

(950

)

At 31 March 2025

12,480

-

772

13,252

DEPRECIATION

At 1 April 2024

7,139

534

64

7,737

Charge for year

801

-

193

994

Eliminated on disposal

-

(534

)

-

(534

)

At 31 March 2025

7,940

-

257

8,197

NET BOOK VALUE

At 31 March 2025

4,540

-

515

5,055

At 31 March 2024

5,341

416

708

6,465

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

495,216

NET BOOK VALUE

At 31 March 2025

495,216

At 31 March 2024

495,216

Fair value at 31 March 2025 is represented by:

£

Valuation in 2023

99,000

Cost

396,216

495,216

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Trade debtors

6,608

4,924

Other debtors

4,408

962

11,016

5,886

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans and overdrafts

9,212

9,215

Taxation and social security

1,548

6,130

Other creditors

21,256

115,090

32,016

130,435

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

31/3/24

£

£

Bank loans

278,668

278,666

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The balance of £17,407 is reflected in other creditors (2024 - £111,626)