Kdentcare Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC474209

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		2,156		3,103
Investments	5		69,490		50,000

			71,646		53,103
CURRENT ASSETS
Debtors	6	6,031		22,051
Cash at bank and in hand		43,979		48,309

		50,010		70,360
Creditors: Amounts Falling Due Within One Year	7	(20,265 )		(13,068 )

NET CURRENT ASSETS (LIABILITIES)			29,745		57,292

TOTAL ASSETS LESS CURRENT LIABILITIES			101,391		110,395

NET ASSETS			101,391		110,395

CAPITAL AND RESERVES
Called up share capital	8		100		100
Revaluation reserve	10		20,451		-
Profit and Loss Account			80,840		110,295

SHAREHOLDERS' FUNDS			101,391		110,395

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Kdentcare Ltd

Balance Sheet (continued)

As At 30 April 2026

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs G Ainsworth

Director

11/09/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Kdentcare Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC474209 . The registered office is 3f2, 3 Craighouse Park, Edinburgh, EH10 5LB.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Equipment	20% straight line
Computer Equipment	25% straight line

2.4. Taxation

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

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 1 (2025: 1)

4. Tangible Assets

	Fixtures & Equipment	Computer Equipment	Total
	£	£	£
Cost
As at 1 May 2025	7,070	4,155	11,225
Disposals	(2,334 )	(4,155 )	(6,489 )

As at 30 April 2026	4,736	-	4,736

Depreciation
As at 1 May 2025	3,967	4,155	8,122
Provided during the period	947	-	947
Disposals	(2,334 )	(4,155 )	(6,489 )

As at 30 April 2026	2,580	-	2,580

...CONTINUED

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Kdentcare Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

Net Book Value
As at 30 April 2026	2,156	-	2,156

As at 1 May 2025	3,103	-	3,103

5. Investments

	Unlisted
	£
Cost or Valuation
As at 1 May 2025	50,000
Revaluations	19,490

As at 30 April 2026	69,490

Provision
As at 1 May 2025	-

As at 30 April 2026	-

Net Book Value
As at 30 April 2026	69,490

As at 1 May 2025	50,000

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	1,174	2,802
Director's loan account	-	14,392

	1,174	17,194
Due after more than one year
Corporation tax recoverable	4,857	4,857

	6,031	22,051

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Corporation tax	2,160	9,908
Other taxes and social security	-	574
Accruals and deferred income	1,970	2,586
Director's loan account	16,135	-

	20,265	13,068

8. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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Kdentcare Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2026

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 May 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 30 April 2026
	£	£	£	£	£
Mrs G Ainsworth	14,392	-	14,392	-	-

The above loan is unsecured, charged interest at 2.25% and repayable on demand.

10. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 May 2025	-	110,295
Profit for the year and total comprehensive income	-	28,696

Dividends paid	-	(37,700)
Transfer from revaluation reserve	-	(20,451)
Transfer to/from Profit & Loss Account	20,451	-

As at 30 April 2026	20,451	80,840

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