2023-06-012024-01-312024-01-31false12606090Cosmetic & Family Dentistry (Hull) 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Cosmetic & Family Dentistry (Hull) Limited

Registered Number
12606090
(England and Wales)

Unaudited Financial Statements for the Period ended
31 January 2024

Cosmetic & Family Dentistry (Hull) Limited
Company Information
for the period from 1 June 2023 to 31 January 2024

Director

Abhishek Kabra

Registered Address

427 Beverley Road
Hull
HU5 1LX

Registered Number

12606090 (England and Wales)
Cosmetic & Family Dentistry (Hull) Limited
Statement of Financial Position
31 January 2024

Notes

31 Jan 2024

31 May 2023

£

£

£

£

Fixed assets
Intangible assets4264,047264,047
Tangible assets5373,005262,573
637,052526,620
Current assets
Stocks63,6146,824
Debtors7148,304145,514
Cash at bank and on hand14,04230,335
165,960182,673
Creditors amounts falling due within one year8(110,182)(125,645)
Net current assets (liabilities)55,77857,028
Total assets less current liabilities692,830583,648
Creditors amounts falling due after one year9(462,320)(336,315)
Provisions for liabilities11(12,131)(15,876)
Net assets218,379231,457
Capital and reserves
Profit and loss account218,379231,457
Shareholders' funds218,379231,457
The financial statements were approved and authorised for issue by the Director on 17 October 2024, and are signed on its behalf by:
Abhishek Kabra
Director
Registered Company No. 12606090
Cosmetic & Family Dentistry (Hull) Limited
Notes to the Financial Statements
for the period ended 31 January 2024

1.Accounting policies
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.
Statement of compliance
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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Going concern
The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
Turnover policy
The revenue shown in the profit and loss account represents income receivable from dental treatments carried out during the period. Revenue in respect of dental treatment uncompleted at the year-end date is recognised by reference to the stage of completion.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax
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.
Intangible assets
Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business. Goodwill is measured at cost less accumulated amortisation and accumulated impairment losses.
Tangible fixed assets and depreciation
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)
Plant and machinery20-
Fixtures and fittings20-
Vehicles-10
Office Equipment20-
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year67
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Intangible assets

Other

Total

££
Cost or valuation
At 01 June 23264,047264,047
At 31 January 24264,047264,047
Net book value
At 31 January 24264,047264,047
At 31 May 23264,047264,047
5.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 June 23179,013113,701-13,000798306,512
Additions-3,154135,608-1,514140,276
At 31 January 24179,013116,855135,60813,0002,312446,788
Depreciation and impairment
At 01 June 23-38,326-5,37324043,939
Charge for year-10,47118,0811,01627629,844
At 31 January 24-48,79718,0816,38951673,783
Net book value
At 31 January 24179,01368,058117,5276,6111,796373,005
At 31 May 23179,01375,375-7,627558262,573
6.Stocks
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2024

2023

££
Raw materials and consumables3,6146,824
Total3,6146,824
7.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables1,2832,431
Amounts owed by group undertakings147,021143,083
Total148,304145,514
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.
8.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables18,87212,852
Bank borrowings and overdrafts15,99969,338
Amounts owed to related parties26,6616,100
Taxation and social security21,16019,897
Finance lease and HP contracts21,76111,971
Accrued liabilities and deferred income5,7295,487
Total110,182125,645
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.
9.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts354,982317,237
Other creditors107,33819,078
Total462,320336,315
10.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts107,33819,078
11.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)12,13115,876
Total12,13115,876
12.Related party transactions
At the year end the balance on the directors loan account was £NIL (2023: £NIL) . Interest was paid on the movements through this account at the applicable monthly UK bank rates. This loan is repayable upon demand.
13.Parent-subsidiary relationships
Cosmetic & Family Dentistry (Hull) Ltd is a wholly owned subsidiary of Kabra Holdings Ltd, which is the parent company in its group.
14.Change in reporting period and impact on comparability
The company has changed it's accounting period end to 31 January during this period. This means that the period being accounted for runs from 1 June 2023 to 31 January 2024, making it an 8 month period.