2023-01-012024-01-312024-01-31false12377478Kabra Holdings 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Kabra Holdings Limited

Registered Number
12377478
(England and Wales)

Unaudited Financial Statements for the Period ended
31 January 2024

Kabra Holdings Limited
Company Information
for the period from 1 January 2023 to 31 January 2024

Directors

Smita Dutta
Abhishek Kabra

Registered Address

104 Welton Road
Brough
HU15 1BH

Registered Number

12377478 (England and Wales)
Kabra Holdings Limited
Statement of Financial Position
31 January 2024

Notes

31 Jan 2024

31 Dec 2022

£

£

£

£

Fixed assets
Investments3500500
500500
Current assets
Debtors443,7495,324
43,7495,324
Creditors amounts falling due within one year5(42,972)(3,034)
Net current assets (liabilities)7772,290
Total assets less current liabilities1,2772,790
Net assets1,2772,790
Capital and reserves
Called up share capital200200
Profit and loss account1,0772,590
Shareholders' funds1,2772,790
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. 12377478
Kabra Holdings 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
These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Functional and presentation currency
The financial statements are presented in sterling, which is the functional currency of the entity.
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 investments in group undertakings.
Dividend income
Dividend income is recognised when the right to receive payment is established.
Investments
Investments are initially recorded at cost and subsequently stated at cost less any accumulated impairment losses.
Trade and other debtors
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.
Trade and other creditors
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.
2.Average number of employees

20242022
Average number of employees during the year00
3.Fixed asset investments
The fixed asset investment represents the cost of acquiring 100% of the issued share capital of Cosmetic & Family Dentistry (Brough) Ltd, Cosmetic & Family Dentistry (Hessle) Ltd, Cosmetic & Family Dentistry (Hull) Ltd, Minecraft Properties Ltd and Beverley House Dispensary Ltd. The companies are trading companies registered in England and Wales. Under the provision of section 398 of the Companies Act 2006, the company is exempt from preparing consolidated accounts and has not done so, therefore the accounts show information about the company as a single entity.

Investments in groups1

Total

££
Cost or valuation
At 01 January 23500500
At 31 January 24500500
Net book value
At 31 January 24500500
At 31 December 22500500

Notes

1Investments in group undertakings and participating interests
4.Debtors: amounts due within one year

2024

2022

££
Amounts owed by group undertakings43,7495,324
Total43,7495,324
5.Creditors: amounts due within one year

2024

2022

££
Other creditors39,9468
Accrued liabilities and deferred income3,0263,026
Total42,9723,034
6.Related party transactions
During the year the directors loaned the company £39,946 (2023: £9). This loan is repayable upon demand.
7.Parent-subsidiary relationships
Kabra Holdings Ltd is the parent company within it's group.