Company Registration No. 11540332 (England and Wales)
Kettering Dental Clinic Limited
Unaudited accounts
for the year ended 31 July 2025
Kettering Dental Clinic Limited
Unaudited accounts
Contents
Kettering Dental Clinic Limited
Company Information
for the year ended 31 July 2025
Directors
Himesh Panchal
Karnika Panchal
Company Number
11540332 (England and Wales)
Registered Office
16 Wye Close
Wellingborough
Northamptonshire
NN8 5WS
United Kingdom
Kettering Dental Clinic Limited
Statement of financial position
as at 31 July 2025
Intangible assets
187,469
224,962
Tangible assets
581,018
409,118
Cash at bank and in hand
113,469
365,205
Creditors: amounts falling due within one year
(690,082)
(338,686)
Net current assets
351,459
392,728
Total assets less current liabilities
1,119,946
1,026,808
Creditors: amounts falling due after more than one year
(250,145)
(269,452)
Provisions for liabilities
Deferred tax
(116,381)
(102,280)
Net assets
753,420
655,076
Called up share capital
100
100
Profit and loss account
753,320
654,976
Shareholders' funds
753,420
655,076
For the year ending 31 July 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by
Himesh Panchal
Director
Company Registration No. 11540332
Kettering Dental Clinic Limited
Notes to the Accounts
for the year ended 31 July 2025
Kettering Dental Clinic Limited is a private company, limited by shares, registered in England and Wales, registration number 11540332. The registered office is 16 Wye Close, Wellingborough, Northamptonshire, NN8 5WS, United Kingdom.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention.
The accounts are presented in £ sterling.
Turnover represents amounts receivable for dental services provided during the period, stated net of discounts and rebates. Income is recognised when the services are provided.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
5% Straight Line
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Computer equipment
33.33% Straight Line
Intangible fixed assets comprise purchased goodwill and are included at cost less accumulated amortisation and impairment. Goodwill is amortised on a straight-line basis over 10 years, estimated by the directors.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Basic financial instruments are initially recognised at transaction price and subsequently measured at amortised cost.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Kettering Dental Clinic Limited
Notes to the Accounts
for the year ended 31 July 2025
4
Intangible fixed assets
Goodwill
Charge for the year
37,493
5
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 August 2024
1,883
635,691
168,722
21,461
827,757
Additions
252,105
33,980
-
954
287,039
At 31 July 2025
253,988
669,671
168,722
22,415
1,114,796
At 1 August 2024
76
327,289
73,816
17,458
418,639
Charge for the year
2,195
85,596
23,727
3,621
115,139
At 31 July 2025
2,271
412,885
97,543
21,079
533,778
At 31 July 2025
251,717
256,786
71,179
1,336
581,018
At 31 July 2024
1,807
308,402
94,906
4,003
409,118
Amounts falling due within one year
Trade debtors
75,124
62,288
Accrued income and prepayments
799
-
Other debtors
852,149
303,921
Kettering Dental Clinic Limited
Notes to the Accounts
for the year ended 31 July 2025
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
105,545
90,888
Taxes and social security
67,762
74,361
Other creditors
276,408
1,396
Loans from directors
1,765
7,923
Deferred income
90,208
76,733
8
Creditors: amounts falling due after more than one year
2025
2024
Bank loans
250,145
269,452
Aggregate of amounts that fall due for payment after five years
178,028
196,064
The bank loans are secured by a first legal charge over the leasehold property at 9 London Road, Kettering, NN16 0EF, an unlimited debenture over the assets of the company, and guarantees provided by directors.
9
Deferred taxation
2025
2024
Accelerated capital allowances
116,381
102,280
Provision at start of year
102,280
99,026
Charged to the profit and loss account
14,101
3,254
Provision at end of year
116,381
102,280
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
The company operates a defined contribution pension scheme.
Contributions during the year were £126,225 (2023: £218,829), of which £120,000 (2023: £211,600) related to directors.
12
Transactions with related parties
At the year-end, amounts of £851,514 (2023: £134,437) were due from a related companies. These are unsecured, interest-free, and repayable on demand.
There was also amounts due to a related company of £274,906. This is unsecured, interest-free, and repayable on demand.
Kettering Dental Clinic Limited
Notes to the Accounts
for the year ended 31 July 2025
13
Average number of employees
During the year the average number of employees was 21 (2024: 20).