REGISTERED NUMBER: 06086365 (England and Wales)

EKK LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr K Kamali

REGISTERED OFFICE:

284 Elgin Avenue

Maida Vale

London

W9 1JR

REGISTERED NUMBER:

06086365 (England and Wales)

ACCOUNTANT:

Clear Vision Accountancy Limited

1 Abacus House

Newlands Road

Corsham

Wiltshire

SN13 0BH

FIXED ASSETS

Intangible assets

4

80,000

100,000

Tangible assets

5

17,571

31,937

97,571

131,937

CURRENT ASSETS

Stocks

22,718

22,014

Debtors

6

395,794

330,296

Cash at bank and in hand

112,500

220,220

531,012

572,530

CREDITORS

Amounts falling due within one year

7

219,555

306,853

NET CURRENT ASSETS

311,457

265,677

TOTAL ASSETS LESS CURRENT LIABILITIES

409,028

397,614

CREDITORS

Amounts falling due after more than one year

8

(2,511

)

(25,026

)

PROVISIONS FOR LIABILITIES

(3,858

)

(7,039

)

NET ASSETS

402,659

365,549

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

402,657

365,547

SHAREHOLDERS' FUNDS

402,659

365,549

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 8 July 2026 and were signed by:

Dr K Kamali - Director

1.	STATUTORY INFORMATION

EKK Limited 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 sales of dental services and goods.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, 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 each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Computer equipment

-

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 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Going concern

The director has assessed whether the company is a going concern and has considered all available information about the future and is confident of the company's ability to continue as a going concern.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2025 - 10 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2025

and 28 February 2026

400,000

AMORTISATION

At 1 March 2025

300,000

Charge for year

20,000

At 28 February 2026

320,000

NET BOOK VALUE

At 28 February 2026

80,000

At 28 February 2025

100,000

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 March 2025

201,931

152,820

85,307

440,058

Additions

9,994

707

3,355

14,056

At 28 February 2026

211,925

153,527

88,662

454,114

DEPRECIATION

At 1 March 2025

182,693

145,864

79,564

408,121

Charge for year

15,940

6,547

5,935

28,422

At 28 February 2026

198,633

152,411

85,499

436,543

NET BOOK VALUE

At 28 February 2026

13,292

1,116

3,163

17,571

At 28 February 2025

19,238

6,956

5,743

31,937

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 March 2025

and 28 February 2026

49,927

1,399

51,326

DEPRECIATION

At 1 March 2025

39,764

58

39,822

Charge for year

10,163

1,341

11,504

At 28 February 2026

49,927

1,399

51,326

NET BOOK VALUE

At 28 February 2026

-

-

-

At 28 February 2025

10,163

1,341

11,504

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

£

Trade debtors

5,566

1,926

Other debtors

390,228

328,370

395,794

330,296

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

£

Bank loans and overdrafts

19,566

93,311

Hire purchase contracts

3,037

3,497

Trade creditors

53,118

59,767

Taxation and social security

102,404

99,588

Other creditors

41,430

50,690

219,555

306,853

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28/2/26

28/2/25

£

£

Bank loans

-

19,566

Hire purchase contracts

2,511

5,460

2,511

25,026

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

28/2/26

28/2/25

£

£

Dr K Kamali

Balance outstanding at start of year

212,531

165,458

Amounts advanced

246,415

239,723

Amounts repaid

(199,898

)

(192,650

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

259,048

212,531

The loan is unsecured and repayable on demand. The company did charge interest on the overdrawn balance. Interest was charged at the HMRC official rates of 2.25%, up to 5 April 2025, and 3.75% from 6 April 2025.