KARDEL HEALTH LIMITED

KARDEL HEALTH LIMITED - Company Information

2022-04-012023-03-312023-03-31false06430605KARDEL HEALTH LIMITED2023-12-23iso4217:GBPxbrli:pure064306052022-04-01064306052023-03-31064306052022-04-012023-03-31064306052021-04-01064306052022-03-31064306052021-04-012022-03-3106430605bus:SmallEntities2022-04-012023-03-3106430605bus:AuditExempt-NoAccountantsReport2022-04-012023-03-3106430605bus:FullAccounts2022-04-012023-03-3106430605bus:PrivateLimitedCompanyLtd2022-04-012023-03-3106430605core:WithinOneYear2023-03-3106430605core:AfterOneYear2023-03-3106430605core:WithinOneYear2022-03-3106430605core:AfterOneYear2022-03-3106430605core:ShareCapital2023-03-3106430605core:SharePremium2023-03-3106430605core:RevaluationReserve2023-03-3106430605core:OtherReservesSubtotal2023-03-3106430605core:RetainedEarningsAccumulatedLosses2023-03-3106430605core:ShareCapital2022-03-3106430605core:SharePremium2022-03-3106430605core:RevaluationReserve2022-03-3106430605core:OtherReservesSubtotal2022-03-3106430605core:RetainedEarningsAccumulatedLosses2022-03-3106430605core:LandBuildings2023-03-3106430605core:PlantMachinery2023-03-3106430605core:Vehicles2023-03-3106430605core:FurnitureFittings2023-03-3106430605core:OfficeEquipment2023-03-3106430605core:NetGoodwill2023-03-3106430605core:IntangibleAssetsOtherThanGoodwill2023-03-3106430605core:ListedExchangeTraded2023-03-3106430605core:UnlistedNon-exchangeTraded2023-03-3106430605core:LandBuildings2022-03-3106430605core:PlantMachinery2022-03-3106430605core:Vehicles2022-03-3106430605core:FurnitureFittings2022-03-3106430605core:OfficeEquipment2022-03-3106430605core:NetGoodwill2022-03-3106430605core:IntangibleAssetsOtherThanGoodwill2022-03-3106430605core:ListedExchangeTraded2022-03-3106430605core:UnlistedNon-exchangeTraded2022-03-3106430605core:LandBuildings2022-04-012023-03-3106430605core:PlantMachinery2022-04-012023-03-3106430605core:Vehicles2022-04-012023-03-3106430605core:FurnitureFittings2022-04-012023-03-3106430605core:OfficeEquipment2022-04-012023-03-3106430605core:NetGoodwill2022-04-012023-03-3106430605core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3106430605core:ListedExchangeTraded2022-04-012023-03-3106430605core:UnlistedNon-exchangeTraded2022-04-012023-03-3106430605core:MoreThanFiveYears2022-04-012023-03-3106430605core:Non-currentFinancialInstruments2023-03-3106430605core:Non-currentFinancialInstruments2022-03-3106430605dpl:CostSales2022-04-012023-03-3106430605dpl:DistributionCosts2022-04-012023-03-3106430605core:LandBuildings2022-04-012023-03-3106430605core:PlantMachinery2022-04-012023-03-3106430605core:Vehicles2022-04-012023-03-3106430605core:FurnitureFittings2022-04-012023-03-3106430605core:OfficeEquipment2022-04-012023-03-3106430605dpl:AdministrativeExpenses2022-04-012023-03-3106430605core:NetGoodwill2022-04-012023-03-3106430605core:IntangibleAssetsOtherThanGoodwill2022-04-012023-03-3106430605dpl:GroupUndertakings2022-04-012023-03-3106430605dpl:ParticipatingInterests2022-04-012023-03-3106430605dpl:GroupUndertakingscore:ListedExchangeTraded2022-04-012023-03-3106430605core:ListedExchangeTraded2022-04-012023-03-3106430605dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-04-012023-03-3106430605core:UnlistedNon-exchangeTraded2022-04-012023-03-3106430605dpl:CostSales2021-04-012022-03-3106430605dpl:DistributionCosts2021-04-012022-03-3106430605core:LandBuildings2021-04-012022-03-3106430605core:PlantMachinery2021-04-012022-03-3106430605core:Vehicles2021-04-012022-03-3106430605core:FurnitureFittings2021-04-012022-03-3106430605core:OfficeEquipment2021-04-012022-03-3106430605dpl:AdministrativeExpenses2021-04-012022-03-3106430605core:NetGoodwill2021-04-012022-03-3106430605core:IntangibleAssetsOtherThanGoodwill2021-04-012022-03-3106430605dpl:GroupUndertakings2021-04-012022-03-3106430605dpl:ParticipatingInterests2021-04-012022-03-3106430605dpl:GroupUndertakingscore:ListedExchangeTraded2021-04-012022-03-3106430605core:ListedExchangeTraded2021-04-012022-03-3106430605dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2021-04-012022-03-3106430605core:UnlistedNon-exchangeTraded2021-04-012022-03-3106430605core:NetGoodwill2023-03-3106430605core:IntangibleAssetsOtherThanGoodwill2023-03-3106430605core:LandBuildings2023-03-3106430605core:PlantMachinery2023-03-3106430605core:Vehicles2023-03-3106430605core:FurnitureFittings2023-03-3106430605core:OfficeEquipment2023-03-3106430605core:AfterOneYear2023-03-3106430605core:WithinOneYear2023-03-3106430605core:ListedExchangeTraded2023-03-3106430605core:UnlistedNon-exchangeTraded2023-03-3106430605core:ShareCapital2023-03-3106430605core:SharePremium2023-03-3106430605core:RevaluationReserve2023-03-3106430605core:OtherReservesSubtotal2023-03-3106430605core:RetainedEarningsAccumulatedLosses2023-03-3106430605core:NetGoodwill2022-03-3106430605core:IntangibleAssetsOtherThanGoodwill2022-03-3106430605core:LandBuildings2022-03-3106430605core:PlantMachinery2022-03-3106430605core:Vehicles2022-03-3106430605core:FurnitureFittings2022-03-3106430605core:OfficeEquipment2022-03-3106430605core:AfterOneYear2022-03-3106430605core:WithinOneYear2022-03-3106430605core:ListedExch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Registered Number
06430605
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

KARDEL HEALTH LIMITED

Company Information
for the year from 1 April 2022 to 31 March 2023


Director	KARDEL, Ramin


Company Secretary	KARDEL, Malin


Registered Address	2nd Floor Grove House
	55 Lowlands Road
	Harrow
	HA1 3AW


Registered Number	06430605 (England and Wales)

KARDEL HEALTH LIMITED

Balance Sheet as at
31 March 2023

	Notes	2023		2022
		£	£	£	£
Fixed assets
Intangible assets	6		243,877		279,898
Tangible assets	7		347,024		405,452
			590,901		685,350
Current assets
Stocks	10	31,500		31,500
Debtors		325,732		277,593
Cash at bank and on hand		28,898		70,693
		386,130		379,786
Creditors amounts falling due within one year	13	(696,564)		(278,289)
Net current assets (liabilities)			(310,434)		101,497
Total assets less current liabilities			280,467		786,847
Creditors amounts falling due after one year	14		(215,496)		(711,921)
Provisions for liabilities	16		(58,218)		(68,548)
Net assets			6,753		6,378
Capital and reserves
Called up share capital			110		110
Profit and loss account			6,643		6,268
Shareholders' funds			6,753		6,378

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The directors have chosen to not file a copy of the company’s profit and loss account.

The financial statements were approved and authorised for issue by the Director on 23 December 2023, and are signed on its behalf by:

KARDEL, Ramin
Director
Registered Company No. 06430605

KARDEL HEALTH LIMITED

Notes to the Financial Statements
for the year ended 31 March 2023

1.	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	Compliance with applicable reporting framework
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

3.	Principal activities
	The principal activity of the company in the year under review was that of a dental practice.

4.	Accounting policies

	Turnover policy
	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.

	Property, plant and equipment policy
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


	Reducing balance (%)	Straight line (years)
Land and buildings	-	20
Plant and machinery	20	-
Fixtures and fittings	20	-
Vehicles	25	-
Office Equipment	20	-

	Intangible assets policy
	Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years. Intangible assets Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Intangible assets policy

Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 20 years.
Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

	Stocks policy
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Deferred tax policy
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax policy

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Leases policy
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Employee benefits policy
	Contributions to defined contribution plans are expensed in the period to which they relate.

5.	Employee information


		2023		2022
	Average number of employees during the year	15		14

6.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 April 22	720,423	720,423
At 31 March 23	720,423	720,423
Amortisation and impairment
At 01 April 22	440,525	440,525
Charge for year	36,021	36,021
At 31 March 23	476,546	476,546
Net book value
At 31 March 23	243,877	243,877
At 31 March 22	279,898	279,898

7.	Property, plant and equipment

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 April 22	73,283	210,091	207,675	419,100	13,606	923,755
Additions	-	10,025	-	1,307	16,352	27,684
At 31 March 23	73,283	220,116	207,675	420,407	29,958	951,439
Depreciation and impairment
At 01 April 22	30,805	89,443	29,697	359,764	8,594	518,303
Charge for year	3,664	24,726	44,495	11,903	1,324	86,112
At 31 March 23	34,469	114,169	74,192	371,667	9,918	604,415
Net book value
At 31 March 23	38,814	105,947	133,483	48,740	20,040	347,024
At 31 March 22	42,478	120,648	177,978	59,336	5,012	405,452

8.	Description of financial commitments other than capital commitments
	As at 31 March 2023, the company had annual commitments under non-cancellable rental agreements as follows: Land & Buildings Within one year £20,915 (2022-£20,915) Between two and five years £nil (2022-£nil) In more than five years £nil (2022-£nil)

9.	Guarantees and their terms, directors
	During the year the company made loans to Dr R Kardel which were not repaid, the amount outstanding as at 31 March 2023 was £266,561 (2022: £192,639).

10.	Stocks

	2023	2022
	£	£
Other stocks	31,500	31,500
Total	31,500	31,500

11.	Debtors within one year

	2023	2022
	£	£
Trade debtors / trade receivables	28,847	52,779
Other debtors	284,875	210,954
Prepayments and accrued income	9,969	11,402
Total	323,691	275,135


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

12.	Debtors after one year

	2023	2022
	£	£
Other debtors	2,041	2,458
Total	2,041	2,458

13.	Creditors within one year

	2023	2022
	£	£
Trade creditors / trade payables	93,083	71,359
Bank borrowings and overdrafts	471,720	102,738
Taxation and social security	24,300	16,559
Finance lease and HP contracts	56,059	61,544
Other creditors	49,488	22,905
Accrued liabilities and deferred income	1,914	3,184
Total	696,564	278,289


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

14.	Creditors after one year

	2023	2022
	£	£
Bank borrowings and overdrafts	104,276	544,643
Other creditors	111,220	167,278
Total	215,496	711,921


	Debt due after more that one year: Loan 1 £NIL - repayable annual instalments £14,193 commencing August 2008, repayable between one and five year £NIL (2022-£42,579), repayable in five years or more £NIL (2022-£101,690) Loan 2 £NIL - repayable annual instalments £8,575 commencing May 2010, repayable between one and five years £NIL (2022-£21,920), repayable in five years or more £NIL (2022-£NIL) Loan 7 £NIL - repayable annual instalments £14,196 commencing April 2014, repayable between one and five years £NIL (2022-£42,588), repayable in five years or more £NIL (2022-£34,856) Loan 8 £NIL- repayable annual instalments £15,407 commencing August 2014, repayable between one and five years £NIL (2022-£46,221), repayable in five years or more £NIL (2022-£110,613) Loan 14 £NIL (2022:£12,106)- repayable annual instalments £15,254 commencing April 2019, repayable between one and five years £NIL (2022:£12,106), repayable in five years or more £nil Loan 15 £2,500 (2022:£12,500) - repayable annual instalments £12,138 commencing June 2019, repayable between one and five years £2,500 (2022:£12,500), repayable in five years or more £nil Loan 16 £23,519 (2022:£33,205) - repayable annual instalments £10,648 commencing June 2020, repayable between one and five years £23,519 (2022:£33,205), repayable in five years or more £nil Loan 17 £59,091 (2022:£86,364) - repayable annual instalments £27,273 commencing May 2020, repayable between one and five years £59,091 (2022:£81,819), repayable in five years or more £NIL (2022: £4,545) Loan 18 £19,167 - repayable annual instalments £12,175 commencing May 2023, repayable between one and five years £19,167, repayable in five years or more £NIL HP Loan 9 £NIL (2022:£494) repayable annual instalments £6,669 commencing May 2018, repayable between one and five year £NIL (2022:£494), repayable in five years or more £nil HP Loan 10 £NIL (2022:£2,337) repayable annual instalments £2,953 commencing April 2019, repayable between one and five year £NIL (2022:£2,337), repayable in five years or more £nil HP Loan 11 £35,010 (2022:£55,016)- repayable annual instalments £23,385 commencing December 2020, repayable between one and five year £35,010 (2022:£55,016), repayable in five years or more £nil HP Loan 12 £46,912 (2022:£70,368) - repayable annual instalments £25,823 commencing March 2022, repayable between one and five year £46,912 (2022:£70,368), repayable in five years or more £nil HP Loan 13 £29,298 (2022: £39,063) - repayable annual instalments £9,766 commencing March 2022, repayable between one and five year £29,298 (2022:£29,298), repayable in five years or more £NIL (£2022: £9,765)

Debt due after more that one year:
Loan 1 £NIL - repayable annual instalments £14,193 commencing August 2008, repayable between one and five year £NIL (2022-£42,579), repayable in five years or more £NIL (2022-£101,690)
Loan 2 £NIL - repayable annual instalments £8,575 commencing May 2010, repayable between one and five years £NIL (2022-£21,920), repayable in five years or more £NIL (2022-£NIL)
Loan 7 £NIL - repayable annual instalments £14,196 commencing April 2014, repayable between one and five years £NIL (2022-£42,588), repayable in five years or more £NIL (2022-£34,856)
Loan 8 £NIL- repayable annual instalments £15,407 commencing August 2014, repayable between one and five years £NIL (2022-£46,221), repayable in five years or more £NIL (2022-£110,613)
Loan 14 £NIL (2022:£12,106)- repayable annual instalments £15,254 commencing April 2019, repayable between one and five years £NIL (2022:£12,106), repayable in five years or more £nil
Loan 15 £2,500 (2022:£12,500) - repayable annual instalments £12,138 commencing June 2019, repayable between one and five years £2,500 (2022:£12,500), repayable in five years or more £nil
Loan 16 £23,519 (2022:£33,205) - repayable annual instalments £10,648 commencing June 2020, repayable between one and five years £23,519 (2022:£33,205), repayable in five years or more £nil
Loan 17 £59,091 (2022:£86,364) - repayable annual instalments £27,273 commencing May 2020, repayable between one and five years £59,091 (2022:£81,819), repayable in five years or more £NIL (2022: £4,545)
Loan 18 £19,167 - repayable annual instalments £12,175 commencing May 2023, repayable between one and five years £19,167, repayable in five years or more £NIL 
HP Loan 9 £NIL (2022:£494) repayable annual instalments £6,669 commencing May 2018, repayable between one and five year £NIL (2022:£494), repayable in five years or more £nil
HP Loan 10 £NIL (2022:£2,337) repayable annual instalments £2,953 commencing April 2019, repayable between one and five year £NIL (2022:£2,337), repayable in five years or more £nil
HP Loan 11 £35,010 (2022:£55,016)- repayable annual instalments £23,385 commencing December 2020, repayable between one and five year £35,010 (2022:£55,016), repayable in five years or more £nil
HP Loan 12 £46,912 (2022:£70,368) - repayable annual instalments £25,823 commencing March 2022, repayable between one and five year £46,912 (2022:£70,368), repayable in five years or more £nil
HP Loan 13 £29,298 (2022: £39,063) - repayable annual instalments £9,766 commencing March 2022, repayable between one and five year £29,298 (2022:£29,298), repayable in five years or more £NIL (£2022: £9,765)

15.	Finance lease and HP contracts after one year

		2023		2022
		£		£
	Finance lease and HP contracts	111,220		167,278

16.	Provisions for liabilities

	2023	2022
	£	£
Net deferred tax liability (asset)	58,218	68,548
Total	58,218	68,548