REGISTERED NUMBER: 06774652 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Kirkburton Dental Care Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr H C Ash

SECRETARY:

Dr H C Ash

REGISTERED OFFICE:

125 North Road

Kirkburton

Huddersfield

West Yorkshire

HD8 0RN

REGISTERED NUMBER:

06774652 (England and Wales)

ACCOUNTANTS:

Horley Green Chartered Accountants

Horley Green House

Horley Green Road

Claremount

Halifax

West Yorkshire

HX3 6AS

FIXED ASSETS

Intangible assets

4

168,000

179,200

Tangible assets

5

38,588

45,397

206,588

224,597

CURRENT ASSETS

Debtors

6

33,658

32,212

Cash at bank and in hand

74,920

42,530

108,578

74,742

CREDITORS

Amounts falling due within one year

7

55,149

48,432

NET CURRENT ASSETS

53,429

26,310

TOTAL ASSETS LESS CURRENT LIABILITIES

260,017

250,907

CREDITORS

Amounts falling due after more than one year

8

-

(1,636

)

PROVISIONS FOR LIABILITIES

9

(7,241

)

(8,515

)

NET ASSETS

252,776

240,756

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

252,676

240,656

SHAREHOLDERS' FUNDS

252,776

240,756

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 24 June 2026 and were signed by:

Dr H C Ash - Director

1.	STATUTORY INFORMATION

Kirkburton Dental Care 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 represents the net amount receivable for goods supplied and services provided, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

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 each asset over its estimated useful life.

Equipment

-

15% on reducing balance

Computer equipment

-

33% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 9 (2025 - 9 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

280,000

AMORTISATION

At 1 April 2025

100,800

Amortisation for year

11,200

At 31 March 2026

112,000

NET BOOK VALUE

At 31 March 2026

168,000

At 31 March 2025

179,200

5.	TANGIBLE FIXED ASSETS

Computer

Equipment

equipment

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

136,082

16,520

152,602

DEPRECIATION

At 1 April 2025

90,685

16,520

107,205

Charge for year

6,809

-

6,809

At 31 March 2026

97,494

16,520

114,014

NET BOOK VALUE

At 31 March 2026

38,588

-

38,588

At 31 March 2025

45,397

-

45,397

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

30,913

29,584

Directors' loan accounts

820

1,023

Prepayments

1,925

1,605

33,658

32,212

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

2,476

5,528

Trade creditors

34,959

28,512

Tax

15,312

10,210

Accrued expenses

2,402

4,182

55,149

48,432

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

-

1,636

9.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

£

Deferred tax

7,241

8,515

Deferred

tax

£

Balance at 1 April 2025

8,515

Deferred Tax

(1,274

)

Balance at 31 March 2026

7,241

10.	RELATED PARTY DISCLOSURES