NK Oral Healthcare Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: SC728127 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

NK Oral Healthcare Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Dr N Koutsiafti

REGISTERED OFFICE:

2/2 20 Nithsdale Road

Glasgow

G41 2AN

REGISTERED NUMBER:

SC728127 (Scotland)

ACCOUNTANTS:

Dental Accountants Scotland Ltd

Specialist Dental Accountants & Advisors

Cornerstone House

Station Road

Selkirk

Borders

TD7 5DJ

FIXED ASSETS

Tangible assets

4

1,133

1,417

CURRENT ASSETS

Debtors

5

3,693

-

Cash at bank

28,009

28,573

31,702

28,573

CREDITORS

Amounts falling due within one year

6

20,103

19,883

NET CURRENT ASSETS

11,599

8,690

TOTAL ASSETS LESS CURRENT
LIABILITIES

12,732

10,107

PROVISIONS FOR LIABILITIES

7

283

-

NET ASSETS

12,449

10,107

CAPITAL AND RESERVES

Called up share capital

8

1

Retained earnings

12,448

10,106

SHAREHOLDERS' FUNDS

12,449

10,107

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 18 June 2026 and were signed by:

Dr N Koutsiafti - Director

1.	STATUTORY INFORMATION

NK Oral Healthcare 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.

Fixtures and fittings

-

20% 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 NIL (2025 - NIL).

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 April 2025

and 31 March 2026

744

1,575

2,319

DEPRECIATION

At 1 April 2025

156

746

902

Charge for year

118

166

284

At 31 March 2026

274

912

1,186

NET BOOK VALUE

At 31 March 2026

470

663

1,133

At 31 March 2025

588

829

1,417

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

3,693

-

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Tax

9,836

2,337

Directors' current accounts

9,008

16,496

Accrued expenses

1,259

1,050

20,103

19,883

7.	PROVISIONS FOR LIABILITIES

31.3.26

31.3.25

£

Deferred tax

283

-

Deferred

tax

£

Provided during year

283

Balance at 31 March 2026

283

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

1

Ordinary

£1

1

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

Dr N Koutsiafti and Dr N Koutsiafti

Balance outstanding at start of year

(16,496

)

(1,978

)

Amounts advanced

46,954

31,857

Amounts repaid

(39,466

)

(46,375

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

(9,008

)

(16,496

)

During the year the director loaned the company money. No interest has been charged and there are no specific repayment terms.