xbrl

13296624falsethat of the provision of oral health and ancillary services2024-09-012025-08-31http://www.companieshouse.gov.uk/2024-08-31http://www.companieshouse.gov.uk/pt:PlantMachinery2024-08-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-08-31http://www.companieshouse.gov.uk/cd:Director12024-09-012025-08-31http://www.companieshouse.gov.uk/pt:PlantMachinery2025-08-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-08-31http://www.companieshouse.gov.uk/cd:Director22024-09-012025-08-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-08-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-08-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-09-012025-08-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-09-012025-08-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass22024-09-012025-08-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-08-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass32024-09-012025-08-31http://www.companieshouse.gov.uk/pt:NetGoodwill2025-08-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-09-012025-08-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass42024-09-012025-08-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass52024-09-012025-08-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-08-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-09-012025-08-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-08-31http://www.companieshouse.gov.uk/2024-09-012025-08-31http://www.companieshouse.gov.uk/2024-08-31http://www.companieshouse.gov.uk/cd:FRS1022024-09-012025-08-31http://www.companieshouse.gov.uk/2025-08-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-09-012025-08-31http://www.companieshouse.gov.uk/pt:LandBuildings2024-08-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-09-012025-08-31http://www.companieshouse.gov.uk/pt:LandBuildings2025-08-31iso4217:GBPxbrli:sharesxbrli: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


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


ACCOUNTS
FOR THEYEARENDED31/08/2025



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		-


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




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%




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 .




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.




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




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




2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	6	6




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.




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