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Company Registration No. 14537633 (England and Wales)
Rk Dentistry Limited Unaudited accounts for the year ended 31 March 2026
Rk Dentistry Limited Unaudited accounts Contents
Page
Statement of financial position
3
Notes to the accounts
4
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Rk Dentistry Limited Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Fixed assets
Tangible assets
4
20,859
23,177
Investments
5
24,434
-
45,293
23,177
Current assets
Debtors
6
125,893
67,658
Cash at bank and in hand
19,961
54,568
145,854
122,226
Creditors: amounts falling due within one year
7
(45,317)
(42,234)
Net current assets
100,537
79,992
Total assets less current liabilities
145,830
103,169
Provisions for liabilities
Deferred tax
(6,373)
(5,794)
Net assets
139,457
97,375
Capital and reserves
Called up share capital
100
100
Profit and loss account
139,357
97,275
Shareholders' funds
139,457
97,375
For the year ending 31 March 2026 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 director acknowledges his 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 and authorised for issue on 8 July 2026 and were signed on its behalf by
Mr Rahul Kalia Director Company Registration No. 14537633
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Rk Dentistry Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Rk Dentistry Limited is a private company, limited by shares, registered in England and Wales, registration number 14537633. The registered office is 116 Gravel Hill Close, Bexleyheath, Kent, DA6 7PY, England.
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.
3
Accounting policies
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.
Basis of preparation
These financial statements have been prepared in accordance with FRS 102 Section 1A Small Entities and the requirements of the Companies Act 2006. The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.”
Presentation currency
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
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:
Fixtures & fittings
20%
Computer equipment
25%
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred taxation
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.
Other financial assets
Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment. “
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Rk Dentistry Limited Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Fixtures & fittings
Computer equipment
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 April 2025
24,442
3,860
28,302
At 31 March 2026
24,442
3,860
28,302
Depreciation
At 1 April 2025
4,644
481
5,125
Charge for the year
1,980
338
2,318
At 31 March 2026
6,624
819
7,443
Net book value
At 31 March 2026
17,818
3,041
20,859
At 31 March 2025
19,798
3,379
23,177
5
Investments
Other investments
£
Valuation at 1 April 2025
-
Additions
24,434
Valuation at 31 March 2026
24,434
6
Debtors
2026
2025
£
£
Amounts falling due within one year
Trade debtors
43,461
-
Accrued income and prepayments
1,251
-
Other debtors
81,181
67,658
125,893
67,658
7
Creditors: amounts falling due within one year
2026
2025
£
£
Trade creditors
-
462
Taxes and social security
43,877
38,937
Other creditors
-
2,835
Accruals
1,440
-
45,317
42,234
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Rk Dentistry Limited Notes to the Accounts for the year ended 31 March 2026
8
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
50,585
10,111
-
60,696
50,585
10,111
-
60,696
Dividends of £78103 have been declared to the director in the period. Interest has been charged on the loan balance due from the director at a rate of 3.75%
9
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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