Company registration number 09036195 (England and Wales)
VK DENTAL LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
VK DENTAL LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 7
VK DENTAL LIMITED
BALANCE SHEET
AS AT 31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Intangible assets
3
183,496
199,702
Tangible assets
4
13,794
30,250
Current assets
Stocks
500
500
Debtors
5
331,808
430,635
Cash at bank and in hand
15,045
14,969
347,353
446,104
Creditors: amounts falling due within one year
6
(182,345)
(162,054)
Net current assets
165,008
284,050
Total assets less current liabilities
362,298
514,002
Creditors: amounts falling due after more than one year
7
-
0
(216,074)
Provisions for liabilities
(3,226)
(7,089)
Net assets
359,072
290,839
Capital and reserves
Called up share capital
8
100
100
Profit and loss reserves
358,972
290,739
Total equity
359,072
290,839

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

VK DENTAL LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 MARCH 2026
31 March 2026
- 2 -
The financial statements were approved and signed by the director and authorised for issue on 31 July 2026
Dr V Khanna
Director
Company Registration No. 09036195
VK DENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 3 -
1
Accounting policies
Company information

VK Dental Limited is a private company limited by shares incorporated in England and Wales. The registered office is Champion Allwoods Limited, 2nd Floor Refuge House, 33-37 Watergate Row, Chester, CH1 2LE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

The turnover shown in the profit and loss account represents amounts invoiced for dental services provided during the accounting period. Turnover is recognised at the time the service is provided.

1.3
Intangible fixed assets - goodwill

Goodwill represents the cost of acquisition of an unincorporated business and the cost of acquiring an interest in a further dental trade. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 20 years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold property improvements
10% Straight Line
Dental Equipment
20% Straight Line
Fixtures, fittings & equipment
20% Straight Line
Computer equipment
25% Straight Line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Work in progress

Work in progress is valued on the basis of direct costs plus attributable overheads based on normal level of activity. Provision is made for any foreseeable losses where appropriate. No element of profit is included in the valuation of work in progress.

1.6
Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

VK DENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
1.7
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.10
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
11
10
VK DENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
3
Intangible fixed assets
Goodwill
£
Cost
At 1 April 2025 and 31 March 2026
324,121
Amortisation and impairment
At 1 April 2025
124,419
Amortisation charged for the year
16,206
At 31 March 2026
140,625
Carrying amount
At 31 March 2026
183,496
At 31 March 2025
199,702
4
Tangible fixed assets
Leasehold property improvements
Dental Equipment
Fixtures, fittings & equipment
Computer equipment
Total
£
£
£
£
£
Cost
At 1 April 2025
32,845
197,921
15,093
33,528
279,387
Additions
-
0
2,278
-
0
1,973
4,251
At 31 March 2026
32,845
200,199
15,093
35,501
283,638
Depreciation and impairment
At 1 April 2025
29,305
176,297
13,877
29,658
249,137
Depreciation charged in the year
2,193
15,497
713
2,303
20,706
At 31 March 2026
31,498
191,794
14,590
31,961
269,843
Carrying amount
At 31 March 2026
1,387
8,405
503
3,540
13,795
At 31 March 2025
3,540
21,624
1,216
3,870
30,250
5
Debtors
2026
2025
Amounts falling due within one year:
£
£
Trade debtors
313,724
269,170
Other debtors
15,014
157,465
Prepayments and accrued income
3,070
4,000
331,808
430,635
VK DENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 6 -
6
Creditors: amounts falling due within one year
2026
2025
£
£
Bank loans and overdrafts
5,269
25,116
Trade creditors
42,976
21,873
Corporation tax
116,695
100,467
Other taxation and social security
4,197
2,146
Other creditors
2,701
2,978
Accruals and deferred income
10,507
9,474
182,345
162,054
7
Creditors: amounts falling due after more than one year
2026
2025
£
£
Bank loans and overdrafts
-
0
216,074
Amounts included above which fall due after five years are as follows:
Payable by instalments
-
150,553
8
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
100
100
100
100
9
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2026
2025
£
£
Land and Buildings
32,000
32,000
Motor Vehicles
16,160
2,396
48,160
34,396
VK DENTAL LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
9
Operating lease commitments
(Continued)
- 7 -

The above amounts represent 1) the annual commitment of £24,000 on a property lease with approximately 11 years to run 2) the annual commitment of £8,000 on a property lease with approximately 8 years to run and 3) the annual commitment of £16,160 on a vehicle lease with approximately 3 years to run at 31 March 2026.

10
Related party transactions

At 31 March 2026 an amount of £15,014 (2025 - £157,465), included in other debtors was due to the company from Dr V Khanna in respect of the overdrawn balance on his director's current account with the company. The maximum amount outstanding during the year was £203,849. Interest at 3.75% was charged on this balance totalling £3,602.

At 31 March 2026, the company made recharges of costs of £13,742 to Dr V Khanna in relation to costs incurred in the year ended 31 March 2026 in respect of the activities of his sole trader business.

During the year ended 31 March 2026 the company made charges totalling £279,424 to Dr V Khanna in respect of dental services performed by the company under a subcontract agreement for his sole trader business.

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