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Registered Number: 14626250
England and Wales

 

 

 

H.S ENDODONTICS LTD


Abridged Accounts
 


Period of accounts

Start date: 01 February 2025

End date: 31 January 2026

H.S ENDODONTICS LTD
Contents Page
For the year ended 31 January 2026
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts H.S ENDODONTICS LTD for the year ended 31 January 2026.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of H.S ENDODONTICS LTD for the year ended 31 January 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of H.S ENDODONTICS LTD , as a body, in accordance with the terms of our engagement letter dated 12 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of H.S ENDODONTICS LTD and state those matters that we have agreed to state to the Board of Directors of H.S ENDODONTICS LTD, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than H.S ENDODONTICS LTD and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that H.S ENDODONTICS LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit H.S ENDODONTICS LTD. You consider that H.S ENDODONTICS LTD is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of H.S ENDODONTICS LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.



....................................................

T & K Accountancy LLP
69 Banstead Road
Carshalton
SM5 3NP
12 October 2026
1
 
 		 Notes
 		 2026
£		   2025
£
Fixed assets      
Tangible fixed assets 3 2,284    3,045 
2,284    3,045 
Current assets      
Debtors 3,816    3,672 
Cash at bank and in hand 95,217    78,719 
99,033    82,391 
Creditors: amount falling due within one year (14,975)   (17,333)
Net current assets 84,058    65,058 
 
Total assets less current liabilities 86,342    68,103 
Net assets 86,342    68,103 
 

Capital and reserves 		     
Called up share capital 4 200    200 
Profit and loss account 86,142    67,903 
Shareholders' funds 86,342    68,103 
 


For the year ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 12 October 2026 and were signed by:


-------------------------------
Dr Hamed Sarrafi
Director
2
General Information
H.S ENDODONTICS LTD is a private company, limited by shares, registered in England and Wales, registration number 14626250, registration address 69, Banstead Road, Carshalton, Surrey, SM5 3NP.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Finance lease and hire purchase charges
The finance element of the rental payment is charged to the income statement on a straight line basis.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 25% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
2.

Average number of employees

Average number of employees during the year was 2 (2025 : 2).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Total
  £   £
At 01 February 2025 3,700    3,700 
Additions -    - 
Disposals -    - 
At 31 January 2026 3,700    3,700 
Depreciation
At 01 February 2025 655    655 
Charge for year 761    761 
On disposals -    - 
At 31 January 2026 1,416    1,416 
Net book values
Closing balance as at 31 January 2026 2,284    2,284 
Opening balance as at 01 February 2025 3,045    3,045 

The net book value of Plant and Machinery includes £ 3,700 (2025 £3,700) in respect of assets leased under finance leases or hire purchase contracts.

4.

Share Capital

Authorised
100 Class A shares of £1.00 each
100 Class B shares of £1.00 each
Allotted, called up and fully paid
2026
£		   2025
£
100 Class A shares of £1.00 each 100    100 
100 Class B shares of £1.00 each 100    100 
200    200 

3