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Registration number: 06053118

Elekav Limited
trading as The Kensington Dentist
Annual Report and Unaudited Filleted Abridged Financial Statements
for the Year Ended 30 June 2025

Elekav Limited
trading as The Kensington Dentist

Contents

Abridged Balance Sheet | 1 to 2
Notes to the Unaudited Abridged Financial Statements | 3 to 6

Elekav Limited
trading as The Kensington Dentist

(Registration number: 06053118)
Abridged Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 28,710 | 120,553
Other financial assets | 5 | 116 | 116
|  | 28,826 | 120,669
Current assets |  |  |
Stocks |  | 20,000 | 10,000
Debtors |  | 1,226,771 | 747,397
Cash at bank and in hand |  | 129,367 | 723,602
|  | 1,376,138 | 1,480,999
Creditors: Amounts falling due within one year |  | (149,219) | (375,561)
Net current assets |  | 1,226,919 | 1,105,438
Total assets less current liabilities |  | 1,255,745 | 1,226,107
Provisions for liabilities |  | (7,177) | (3,175)
Net assets |  | 1,248,568 | 1,222,932
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Profit and loss account |  | 1,248,567 | 1,222,931
Total equity |  | 1,248,568 | 1,222,932

Elekav Limited
trading as The Kensington Dentist

(Registration number: 06053118)
Abridged Balance Sheet as at 30 June 2025

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

| The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
| The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the director on 15 December 2025

Dr E Kavouridi

Director

Elekav Limited
trading as The Kensington Dentist

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
112 Kensington Church Street
London
W8 4BH

These financial statements were authorised for issue by the director on 15 December 2025.

2 | Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover represents the amounts, derived from the provision of goods and services to customers during the year.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% straight line
Fixtures and fittings | 15% reducing balance
Motor vehicles | 25% reducing balance

Elekav Limited
trading as The Kensington Dentist

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

Freehold Property | 2% straight line

Investments

Investments where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in the profit or loss account. Investments where fair value cannot be measured reliably are measured at cost less impairment.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 11 (2024 - 10).

Elekav Limited
trading as The Kensington Dentist

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

4 | Tangible assets

| Total £
Cost or valuation
At 1 July 2024 | 295,267
Additions | 43,813
Disposals | (134,693)
At 30 June 2025 | 204,387
Depreciation
At 1 July 2024 | 174,714
Charge for the year | 5,067
Eliminated on disposal | (4,104)
At 30 June 2025 | 175,677
Carrying amount
At 30 June 2025 | 28,710
At 30 June 2024 | 120,553

5 | Other financial assets (current and non-current)

| Total £
Non-current financial assets
Cost or valuation
At 1 July 2024 | 116
At 30 June 2025 | 116
Carrying amount
At 30 June 2025 | 116

Elekav Limited
trading as The Kensington Dentist

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

6 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £62,400 (2024 - £62,000).

7 | Related party transactions

Advances to directors

Dr E Kavouridi During the period Dr E Kavouridi went overdrawn on their director's loan account. The maximum overdrawn balance during the year was £342,273 (2024 - £232,971). At the year end the amount outstanding from Dr E Kavouridi was £Nil (2024 - £Nil). Interest has been charged at the HMRC approved rate.