Company Registration No. 13844035 (England and Wales)
DENTAKU LTD
Unaudited accounts
for the year ended 31 January 2026
DENTAKU LTD
Unaudited accounts
Contents
DENTAKU LTD
Company Information
for the year ended 31 January 2026
Company Number
13844035 (England and Wales)
Registered Office
UNIT 4
80 STATION ROAD
HAMPTON
TW12 2AX
ENGLAND
DENTAKU LTD
Statement of financial position
as at 31 January 2026
Tangible assets
29,448
39,761
Creditors: amounts falling due within one year
(62,589)
(66,062)
Net current liabilities
(42,727)
(42,731)
Net liabilities
(13,279)
(2,970)
Called up share capital
10
10
Profit and loss account
(13,289)
(2,980)
Shareholders' funds
(13,279)
(2,970)
For the year ending 31 January 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 1 September 2026 and were signed on its behalf by
Ondrej Scurik
Director
Company Registration No. 13844035
DENTAKU LTD
Notes to the Accounts
for the year ended 31 January 2026
DENTAKU LTD is a private company, limited by shares, registered in England and Wales, registration number 13844035. The registered office is UNIT 4 , 80 STATION ROAD, HAMPTON, TW12 2AX, 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.
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 as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
Computer equipment
25% Reduce Balance
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Bitcoin obtained through the company's mining activity is recognised as turnover at its sterling market value on the date the reward becomes receivable. Bitcoin held at the balance sheet date is presented within inventories and measured at market value, being the closing sterling price quoted on Coinbase at that date. Changes in market value are recognised in profit or loss in the period in which they arise.
FRS 102 contains no specific requirements for cryptoassets. Measuring bitcoin held at market value is a departure from the requirement of Section 13 to measure inventories at the lower of cost and estimated selling price less costs to complete and sell. The director considers that market value gives a truer and fairer view of an asset for which a liquid quoted market exists, and that carrying it at cost would not reflect the company's position in a period of rising prices. At 31 January 2026 market value is below cost, so the departure has no effect on the loss for the year or on net liabilities (2025: the departure reduced the loss for the year and reduced net liabilities by £6,413).
DENTAKU LTD
Notes to the Accounts
for the year ended 31 January 2026
4
Tangible fixed assets
Computer equipment
Charge for the year
10,244
Amounts falling due within one year
Deferred tax asset
3,111
694
Accrued income and prepayments
3,932
8,586
6
Creditors: amounts falling due within one year
2026
2025
Amounts owed to group undertakings and other participating interests
23,431
22,351
Loans from directors
38,457
35,993
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).