MKOZ LIMITED


Director	Dr Marta Kozlowska


Registered Address	Fulford Lodge 1 Heslington Lane
	Fulford
	York
	YO10 4HW


Registered Number	13989710 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		2,985		3,653
			2,985		3,653
Current assets
Debtors	4	14,956		10,722
Cash at bank and on hand		19,228		31,630
		34,184		42,352
Creditors amounts falling due within one year	5	(24,802)		(24,778)
Net current assets (liabilities)			9,382		17,574
Total assets less current liabilities			12,367		21,227
Net assets			12,367		21,227
Capital and reserves
Called up share capital			100		100
Profit and loss account			12,267		21,127
Shareholders' funds			12,367		21,227

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 12 December 2025, and are signed on its behalf by:

Dr Marta Kozlowska
Director
Registered Company No. 13989710

MKOZ LIMITED

Notes to the Financial Statements
for the year 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
	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.

	Turnover policy
	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.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

Employee benefits

Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

	Tangible fixed assets and depreciation
	Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


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

	Trade and other debtors
	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.

Trade and other debtors

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.

	Trade and other creditors
	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.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 April 24	3,347	1,748	5,095
Additions	-	79	79
At 31 March 25	3,347	1,827	5,174
Depreciation and impairment
At 01 April 24	812	630	1,442
Charge for year	747	-	747
At 31 March 25	1,559	630	2,189
Net book value
At 31 March 25	1,788	1,197	2,985
At 31 March 24	2,535	1,118	3,653

4.	Debtors: amounts due after one year

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	20	230
Taxation and social security	24,321	23,584
Other creditors	-	597
Accrued liabilities and deferred income	461	367
Total	24,802	24,778

6.	Directors advances, credits and guarantees

	Brought forward	Amount advanced	Amount repaid	Carried forward
	£	£	£	£
Dr Marta Kozlowska	(597)	94,456	90,211	3,648
	(597)	94,456	90,211	3,648

7.	Related party transactions
	During the year, the company made available a loan to the director. The balance of this loan as at 31 March 2025 was £3,648 (2024: -£597). The director has confirmed that £3,735 was repaid into the company bank account on 24 November 2025, which is within 9 months of the company year end and as such no additional S455 tax is due on the overdrawn loan balance at 31 March 2025. Interest has been charged on the balance on a monthly basis, at the UK market rate.

Related party transactions

During the year, the company made available a loan to the director. The balance of this loan as at 31 March 2025 was £3,648 (2024: -£597). 

The director has confirmed that £3,735 was repaid into the company bank account on 24 November 2025, which is within 9 months of the company year end and as such no additional S455 tax is due on the overdrawn loan balance at 31 March 2025.
   
Interest has been charged on the balance on a monthly basis, at the UK market rate.