13296624 false that of the provision of oral health and ancillary services 2024-09-01 2025-08-31 http://www.companieshouse.gov.uk/2024-08-31 http://www.companieshouse.gov.uk/pt:PlantMachinery 2024-08-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2024-08-31 http://www.companieshouse.gov.uk/cd:Director1 2024-09-01 2025-08-31 http://www.companieshouse.gov.uk/pt:PlantMachinery 2025-08-31 http://www.companieshouse.gov.uk/pt:ShareCapital 2025-08-31 http://www.companieshouse.gov.uk/cd:Director2 2024-09-01 2025-08-31 http://www.companieshouse.gov.uk/pt:FurnitureFittings 2024-08-31 http://www.companieshouse.gov.uk/pt:FurnitureFittings 2025-08-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass1 2024-09-01 2025-08-31 http://www.companieshouse.gov.uk/cd:RegisteredOffice 2024-09-01 2025-08-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass2 2024-09-01 2025-08-31 http://www.companieshouse.gov.uk/pt:NetGoodwill 2024-08-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass3 2024-09-01 2025-08-31 http://www.companieshouse.gov.uk/pt:NetGoodwill 2025-08-31 http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport 2024-09-01 2025-08-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass4 2024-09-01 2025-08-31 http://www.companieshouse.gov.uk/cd:OrdinaryShareClass5 2024-09-01 2025-08-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2025-08-31 http://www.companieshouse.gov.uk/pt:NetGoodwill 2024-09-01 2025-08-31 http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments 2024-08-31 http://www.companieshouse.gov.uk/2024-09-01 2025-08-31 http://www.companieshouse.gov.uk/2024-08-31 http://www.companieshouse.gov.uk/cd:FRS102 2024-09-01 2025-08-31 http://www.companieshouse.gov.uk/2025-08-31 http://www.companieshouse.gov.uk/cd:FullAccounts 2024-09-01 2025-08-31 http://www.companieshouse.gov.uk/pt:LandBuildings 2024-08-31 http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 http://www.companieshouse.gov.uk/pt:LandBuildings 2025-08-31 iso4217:GBP xbrli:shares xbrli:pure

Registered number: 13296624
AK And EJ Lee Limited
ACCOUNTS
FOR THE YEAR ENDED 31/08/2025
Prepared By:
Staffer Mayled & Co Limited
46-48
Station Road
Llanishen
Cardiff
CF14 5LU

AK And EJ Lee Limited

ACCOUNTS
FOR THE YEAR ENDED 31/08/2025
DIRECTORS
Elizabeth Lee
Andrew Lee
REGISTERED OFFICE
46-48 Station Road
Llanishen
Cardiff
CF14 5LU
COMPANY DETAILS
registered in EW, registered number 13296624
ACCOUNTANTS
Staffer Mayled & Co Limited
46-48
Station Road
Llanishen
Cardiff
CF14 5LU

AK And EJ Lee Limited

ACCOUNTS
FOR THE YEAR ENDED 31/08/2025
CONTENTS |  |
|  | Page
Directors' Report |  | -
Accountants' Report |  | -
Statement Of Comprehensive Income |  | -
Balance Sheet |  | 3
Notes To The Accounts |  | 4
The following do not form part of the statutory financial statements: |  |
Trading And Profit And Loss Account |  | -
Profit And Loss Account Summaries |  | -

AK And EJ Lee Limited

BALANCE SHEET AT 31/08/2025
|  |  |  |  |  | 2025 |  |  |  | 2024
|  | Notes |  |  |  | £ |  |  |  | £
FIXED ASSETS |  |  |  |  |  |  |  |  |  |
Intangible assets |  | 3 |  |  |  | 59,499 |  |  |  | 69,416
Tangible assets |  | 4 |  |  |  | 319,731 |  |  |  | 298,425
|  |  |  |  |  | 379,230 |  |  |  | 367,841
CURRENT ASSETS |  |  |  |  |  |  |  |  |  |
Stock |  |  |  | 5,171 |  |  |  | 4,925 |  |
Debtors |  | 6 |  | 70,817 |  |  |  | 74,148 |  |
Cash at bank and in hand |  |  |  | 9 |  |  |  | 6,929 |  |
|  |  |  | 75,997 |  |  |  | 86,002 |  |
CREDITORS: Amounts falling due within one year |  | 7 |  | 191,890 |  |  |  | 166,104 |  |
NET CURRENT LIABILITIES |  |  |  |  |  | (115,893) |  |  |  | (80,102)
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  |  |  |  | 263,337 |  |  |  | 287,739
CREDITORS: Amounts falling due after more than one year |  | 8 |  |  |  | 196,574 |  |  |  | 246,272
PROVISIONS FOR LIABILITIES AND CHARGES |  | 9 |  |  |  | 6,897 |  |  |  | 2,849
NET ASSETS |  |  |  |  |  | 59,866 |  |  |  | 38,618
CAPITAL AND RESERVES |  |  |  |  |  |  |  |  |  |
Called up share capital |  | 10 |  |  |  | 104 |  |  |  | 104
Profit and loss account |  |  |  |  |  | 59,762 |  |  |  | 38,514
SHAREHOLDERS' FUNDS |  |  |  |  |  | 59,866 |  |  |  | 38,618
For the year ending 31/08/2025 the company was entitled to exemption 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 12/05/2026 and signed on their behalf by |  |  |  |  |  |  |  |  |  |
............................. |  |  |  |  |  |  |  |  |  |
Elizabeth Lee |  |  |  |  |  |  |  |  |  |
Director |  |  |  |  |  |  |  |  |  |

AK And EJ Lee Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 31/08/2025

1. ACCOUNTING POLICIES

1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .

1b. Depreciation |  |
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.
Plant and Machinery |  | 25%
Fixtures and Fittings |  | 15%

1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.

1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.

1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 20 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.

AK And EJ Lee Limited

2. EMPLOYEES |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | No. |  | No.
Average number of employees |  |  |  | 6 |  | 6

3. INTANGIBLE FIXED ASSETS |  |  |  |
|  | Purchased |  |
|  | Goodwill |  | Total
|  | £ |  | £
Cost |  |  |  |
At 01/09/2024 |  | 170,000 |  | 170,000
At 31/08/2025 |  | 170,000 |  | 170,000
Depreciation |  |  |  |
At 01/09/2024 |  | 100,584 |  | 100,584
For the year |  | 9,917 |  | 9,917
At 31/08/2025 |  | 110,501 |  | 110,501
Net Book Amounts |  |  |  |
At 31/08/2025 |  | 59,499 |  | 59,499
At 31/08/2024 |  | 69,416 |  | 69,416

4. TANGIBLE FIXED ASSETS |  |  |  |  |  |  |  |
|  | Land And |  | Plant and |  | Fixtures |  |
|  | Buildings |  | Machinery |  | and Fittings |  | Total
|  | £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |  |
At 01/09/2024 |  | 285,028 |  | 167,602 |  | 17,526 |  | 470,156
Additions |  | - |  | 26,898 |  | - |  | 26,898
At 31/08/2025 |  | 285,028 |  | 194,500 |  | 17,526 |  | 497,054
Depreciation |  |  |  |  |  |  |  |
At 01/09/2024 |  | - |  | 154,629 |  | 17,102 |  | 171,731
For the year |  | - |  | 5,486 |  | 106 |  | 5,592
At 31/08/2025 |  | - |  | 160,115 |  | 17,208 |  | 177,323
Net Book Amounts |  |  |  |  |  |  |  |
At 31/08/2025 |  | 285,028 |  | 34,385 |  | 318 |  | 319,731
At 31/08/2024 |  | 285,028 |  | 12,973 |  | 424 |  | 298,425

AK And EJ Lee Limited

5. STOCK |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Stock comprises: |  |  |  |  |  |
Stock |  |  |  | 5,171 |  | 4,925
|  |  |  | 5,171 |  | 4,925

6. DEBTORS |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Amounts falling due within one year |  |  |  |  |  |
Trade debtors |  |  |  | 54,949 |  | 58,948
Salaries and wages control |  |  |  | 668 |  | -
Other debtors |  |  |  | 15,200 |  | 15,200
|  |  |  | 70,817 |  | 74,148

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
UK corporation tax |  |  |  | 100,462 |  | 104,054
PAYE control |  |  |  | 3,245 |  | 936
Bank loans and overdrafts |  |  |  | 34,875 |  | -
Trade creditors |  |  |  | 44,742 |  | 51,800
Patient charges |  |  |  | 8,566 |  | 9,314
|  |  |  | 191,890 |  | 166,104

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |  |  |  |  |  |
|  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Loans >1yr |  |  |  | 196,574 |  | 246,272
|  |  |  | 196,574 |  | 246,272

AK And EJ Lee Limited

9. PROVISIONS FOR LIABILITIES |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Deferred taxation |  |  |  | 6,897 |  | 2,849
|  |  |  | 6,897 |  | 2,849

10. SHARE CAPITAL |  |  |  | 2025 |  | 2024
|  |  |  | £ |  | £
Allotted, issued and fully paid: |  |  |  |  |  |
100 Ordinary shares of £1 each |  |  |  | 100 |  | 100
1 Class A shares of £1 each |  |  |  | 1 |  | 1
1 Class B shares of £1 each |  |  |  | 1 |  | 1
1 Class C shares of £1 each |  |  |  | 1 |  | 1
1 Class D shares of £1 each |  |  |  | 1 |  | 1
|  |  |  | 104 |  | 104

11. CONTROLLING PARTY
Are the directors and shareholders of the company.