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Cottingham Dental Studio Limited

(formerly COTTINGHAM DENTAL SUITE LIMITED)

Registered Number
13902833
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

Cottingham Dental Studio Limited
Company Information
for the year from 1 April 2023 to 31 March 2024

Director

Dr Raahil Khatib

Registered Address

92 Northgate
Cottingham
HU16 4EH

Registered Number

13902833 (England and Wales)
Cottingham Dental Studio Limited
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets3109,043109,043
Tangible assets451,66846,836
160,711155,879
Current assets
Stocks510,481-
Debtors6-349
Cash at bank and on hand180,409216,595
190,890216,944
Creditors amounts falling due within one year7(216,958)(286,447)
Net current assets (liabilities)(26,068)(69,503)
Total assets less current liabilities134,64386,376
Net assets134,64386,376
Capital and reserves
Called up share capital100100
Profit and loss account134,54386,276
Shareholders' funds134,64386,376
The financial statements were approved and authorised for issue by the Director on 25 March 2025, and are signed on its behalf by:
Dr Raahil Khatib
Director
Registered Company No. 13902833
Cottingham Dental Studio Limited
Notes to the Financial Statements
for the year ended 31 March 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 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
Current taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount 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
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 assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Straight line (years)
Plant and machinery20
Office Equipment20
Stocks and work in progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.
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

20242023
Average number of employees during the year34
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 April 23109,043109,043
At 31 March 24109,043109,043
Net book value
At 31 March 24109,043109,043
At 31 March 23109,043109,043
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 April 2343,74714,79858,545
Additions11,3746,37517,749
At 31 March 2455,12121,17376,294
Depreciation and impairment
At 01 April 238,7492,96011,709
Charge for year9,2753,64212,917
At 31 March 2418,0246,60224,626
Net book value
At 31 March 2437,09714,57151,668
At 31 March 2334,99811,83846,836
5.Stocks

2024

2023

££
Raw materials and consumables10,481-
Total10,481-
6.Debtors: amounts due within one year

2024

2023

££
Other debtors-349
Total-349
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables5,3817,744
Amounts owed to related parties181,989133,568
Taxation and social security26,62717,564
Other creditors77125,021
Accrued liabilities and deferred income2,8842,550
Total216,958286,447
8.Related party transactions
During the year the directors made available a loan to the company. At the year end the year end the balance was £NIL (2023: £125,021). The loan is repayable upon demand and interest has been charged at the UK market rate on a monthly basis.
9.Parent-subsidiary relationships
Cottingham Dental Studio Limited is a wholly owned subsidiary of Khatib Estates Ltd, which is the parent company within the group.