Dantika Care Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC723826 (Scotland)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

Dantika Care Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B P Lakhani

V Sanwalka

REGISTERED OFFICE:

4 Whinny Gate

South Queensferry

Edinburgh

EH30 9EH

REGISTERED NUMBER:

SC723826 (Scotland)

ACCOUNTANTS:

Dental Accountants Scotland Ltd

Specialist Dental Accountants & Advisors

Cornerstone House

Station Road

Selkirk

Borders

TD7 5DJ

FIXED ASSETS

Tangible assets

4

27,880

903

CURRENT ASSETS

Debtors

5

27,171

7,913

Cash at bank

53,089

13,964

80,260

21,877

CREDITORS

Amounts falling due within one year

6

51,325

240

NET CURRENT ASSETS

28,935

21,637

TOTAL ASSETS LESS CURRENT
LIABILITIES

56,815

22,540

CREDITORS

Amounts falling due after more than one
year

7

(18,781

)

-

PROVISIONS FOR LIABILITIES

8

-

(226

)

NET ASSETS

38,034

22,314

CAPITAL AND RESERVES

Called up share capital

9

100

Retained earnings

37,934

22,214

SHAREHOLDERS' FUNDS

38,034

22,314

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 directors acknowledge their 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 Board of Directors and authorised for issue on 1 May 2026 and were signed on its behalf by:

B P Lakhani - Director

1.	STATUTORY INFORMATION

Dantika Care Ltd is a private company, limited by shares , registered in Scotland. 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

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 2 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

COST

At 1 March 2025

-

2,715

Additions

35,037

1,099

36,136

At 28 February 2026

35,037

3,814

38,851

DEPRECIATION

At 1 March 2025

-

1,812

Charge for year

8,759

400

9,159

At 28 February 2026

8,759

2,212

10,971

NET BOOK VALUE

At 28 February 2026

26,278

1,602

27,880

At 28 February 2025

-

903

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

Trade debtors

26,958

7,913

Deferred tax asset

213

-

27,171

7,913

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

Hire purchase contracts

6,830

-

Tax

54,226

11,627

Social security and other taxes

(10,821

)

(12,705

)

Other creditors

-

240

Directors' current accounts

40

28

Accrued expenses

1,050

51,325

240

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

28.2.26

28.2.25

£

Hire purchase contracts

18,781

-

8.	PROVISIONS FOR LIABILITIES

28.2.25

£

Deferred tax

226

Deferred

tax

£

Balance at 1 March 2025

226

Provided during year

(439

)

Balance at 28 February 2026

(213

)

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

50

Ordinary A

1

50

Ordinary B

1

50

100

10.	DIRECTORS' 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

£

B P Lakhani

Balance outstanding at start of year

(28

)

-

Amounts advanced

149,280

73,830

Amounts repaid

(149,292

)

(73,858

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(40

)

(28

)