REGISTERED NUMBER: 08939288 (England and Wales)

CK Dental Health Clinic Ltd

Unaudited Financial Statements

for the Year Ended 30th June 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Director:

Dr K Kal

Registered office:

52 Chantry Road

Bishop's Stortford

Hertfordshire

CM23 2SG

Registered number:

08939288 (England and Wales)

Accountants:

Wilson Stevens

Accountants

4th Floor

100 Fenchurch Street

London

EC3M 5JD

Fixed assets

Intangible assets

4

101,250

112,500

Tangible assets

5

1,176

926

102,426

113,426

Current assets

Stocks

10,000

10,000

Debtors

6

23,666

77,360

Cash at bank and in hand

29,941

3,623

63,607

90,983

Creditors

Amounts falling due within one year

7

26,972

56,137

Net current assets

36,635

34,846

Total assets less current liabilities

139,061

148,272

Creditors

Amounts falling due after more than one year

8

138,795

148,161

Net assets

266

111

Capital and reserves

Called up share capital

100

100

Retained earnings

166

11

266

111

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th June 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 8th January 2026 and were signed by:

Dr K Kal - Director

1.	Statutory information

CK Dental Health Clinic Ltd 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

3.	Employees and directors

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

4.	Intangible fixed assets

Goodwill

£

Cost

At 1st July 2024

and 30th June 2025

225,000

Amortisation

At 1st July 2024

112,500

Charge for year

11,250

At 30th June 2025

123,750

Net book value

At 30th June 2025

101,250

At 30th June 2024

112,500

5.	Tangible fixed assets

Fixtures

Plant and

and

machinery

fittings

Totals

£

£

£

Cost

At 1st July 2024

15,388

18,021

33,409

Additions

-

950

950

At 30th June 2025

15,388

18,971

34,359

Depreciation

At 1st July 2024

15,388

17,095

32,483

Charge for year

-

700

700

At 30th June 2025

15,388

17,795

33,183

Net book value

At 30th June 2025

-

1,176

1,176

At 30th June 2024

-

926

926

6.

Debtors: amounts falling due within one year

2025

2024

£

£

Other debtors

23,666

77,360

7.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

9,513

17,496

Taxation and social security

14,785

35,988

Other creditors

2,674

2,653

26,972

56,137

8.

Creditors: amounts falling due after more than one year

2025

2024

£

£

Bank loans

138,795

148,161

Amounts falling due in more than five years:

Repayable by instalments

Bank loans

92,268

106,409

On 27th January 2021, a debenture in favor of TSB Bank plc was created over the company's property and assets.

9.	Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

9,000

9,000

Between one and five years

27,000

36,000

36,000

45,000

10.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 30th June 2025 and 30th June 2024:

2025

2024

£

£

Dr K Kal

Balance outstanding at start of year

63,157

40,872

Amounts advanced

9,476

22,285

Amounts repaid

(63,157

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,476

63,157