2023-08-012024-01-312024-01-31false09699277Cosmetic & Family Dentistry (Brough) 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Cosmetic & Family Dentistry (Brough) Limited

Registered Number
09699277
(England and Wales)

Unaudited Financial Statements for the Period ended
31 January 2024

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

Directors

Smita Dutta
Abhishek Kabra

Registered Address

104 Welton Road
Brough
HU15 1BH

Registered Number

09699277 (England and Wales)
Cosmetic & Family Dentistry (Brough) Limited
Statement of Financial Position
31 January 2024

Notes

31 Jan 2024

31 Jul 2023

£

£

£

£

Fixed assets
Intangible assets3299,025300,785
Tangible assets4407,813483,412
Investments519,9414,698
726,779788,895
Current assets
Stocks613,05836,802
Debtors784,31367,913
Cash at bank and on hand4,07122,234
101,442126,949
Creditors amounts falling due within one year8(356,152)(364,562)
Net current assets (liabilities)(254,710)(237,613)
Total assets less current liabilities472,069551,282
Creditors amounts falling due after one year9(522,317)(541,492)
Net assets(50,248)9,790
Capital and reserves
Called up share capital100100
Profit and loss account(50,348)9,690
Shareholders' funds(50,248)9,790
The financial statements were approved and authorised for issue by the Board of Directors on 17 October 2024, and are signed on its behalf by:
Abhishek Kabra
Director
Registered Company No. 09699277
Cosmetic & Family Dentistry (Brough) 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 the 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 state of completion.
Interest income
Interest income is recognised using the effective interest rate method.
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
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 machinery-5
Fixtures and fittings-5
Vehicles10-
Office Equipment-5
Investments
Other investments are stated at cost. Each year, the fixed asset investment is re-assessed for changes in fair value.
Finance leases and hire purchase contracts
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.
2.Average number of employees

20242023
Average number of employees during the year129
3.Intangible assets

Goodwill

Other

Total

£££
Cost or valuation
At 01 August 23420,00017,600437,600
At 31 January 24420,00017,600437,600
Amortisation and impairment
At 01 August 23133,0003,815136,815
Charge for year-1,7601,760
At 31 January 24133,0005,575138,575
Net book value
At 31 January 24287,00012,025299,025
At 31 July 23287,00013,785300,785
4.Tangible fixed assets

Land & buildings

Plant & machinery

Vehicles

Fixtures & fittings

Office Equipment

Total

££££££
Cost or valuation
At 01 August 23200,000299,168243,30922,16618,843783,486
Additions15,803611-6003,82420,838
Disposals--(71,340)--(71,340)
At 31 January 24215,803299,779171,96922,76622,667732,984
Depreciation and impairment
At 01 August 23-181,14492,35715,26511,308300,074
Charge for year-36,56310,8842,7334,13254,312
On disposals--(29,215)--(29,215)
At 31 January 24-217,70774,02617,99815,440325,171
Net book value
At 31 January 24215,80382,07297,9434,7687,227407,813
At 31 July 23200,000118,024150,9526,9017,535483,412
5.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 August 234,6984,698
Additions15,24315,243
At 31 January 2419,94119,941
Net book value
At 31 January 2419,94119,941
At 31 July 234,6984,698

Notes

1Other investments other than loans
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 consumables13,05836,802
Total13,05836,802
7.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables8,1728,852
Amounts owed by group undertakings76,08459,061
Prepayments and accrued income57-
Total84,31367,913
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 payables81,09179,387
Bank borrowings and overdrafts50,95355,371
Amounts owed to related parties174,421193,164
Taxation and social security3,4101,964
Finance lease and HP contracts36,38433,440
Accrued liabilities and deferred income9,8931,236
Total356,152364,562
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 overdrafts381,022380,271
Other creditors141,295161,221
Total522,317541,492
10.Obligations under finance leases

2024

2023

££
Finance lease and HP contracts141,295161,220
11.Related party transactions
The closing balance of the directors loan account at the end of the period was £NIL (2023: £NIL). Interest was paid on the movements during the year on a monthly basis, at the UK bank rates.
12.Parent-subsidiary relationships
Cosmetic & Family (Brough) Ltd is a wholly owned subsidiary of Kabra Holdings Ltd.
13.Change in reporting period and impact on comparability
Within the year the company has amended their accounting period end to 31 January, which has resulted in a shortened period of accounts from 1 August 2023 to 31 January 2024 of 6 months.