2024-04-01 2025-03-31 2025-03-31 false 13902833 Cottingham Dental Studio Limited 2026-05-14 false iso4217:GBP xbrli:pure 13902833 2024-03-31 13902833 2025-03-31 13902833 2024-04-01 2025-03-31 13902833 2023-03-31 13902833 2024-03-31 13902833 2023-04-01 2024-03-31 13902833 bus:SmallEntities 2024-04-01 2025-03-31 13902833 bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 13902833 bus:FullAccounts 2024-04-01 2025-03-31 13902833 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13902833 core:WithinOneYear 2025-03-31 13902833 core:AfterOneYear 2025-03-31 13902833 core:WithinOneYear 2024-03-31 13902833 core:AfterOneYear 2024-03-31 13902833 core:ShareCapital 2025-03-31 13902833 core:SharePremium 2025-03-31 13902833 core:RevaluationReserve 2025-03-31 13902833 core:OtherReservesSubtotal 2025-03-31 13902833 core:RetainedEarningsAccumulatedLosses 2025-03-31 13902833 core:ShareCapital 2024-03-31 13902833 core:SharePremium 2024-03-31 13902833 core:RevaluationReserve 2024-03-31 13902833 core:OtherReservesSubtotal 2024-03-31 13902833 core:RetainedEarningsAccumulatedLosses 2024-03-31 13902833 core:LandBuildings 2025-03-31 13902833 core:PlantMachinery 2025-03-31 13902833 core:Vehicles 2025-03-31 13902833 core:FurnitureFittings 2025-03-31 13902833 core:OfficeEquipment 2025-03-31 13902833 core:NetGoodwill 2025-03-31 13902833 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 13902833 core:ListedExchangeTraded 2025-03-31 13902833 core:UnlistedNon-exchangeTraded 2025-03-31 13902833 core:LandBuildings 2024-03-31 13902833 core:PlantMachinery 2024-03-31 13902833 core:Vehicles 2024-03-31 13902833 core:FurnitureFittings 2024-03-31 13902833 core:OfficeEquipment 2024-03-31 13902833 core:NetGoodwill 2024-03-31 13902833 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 13902833 core:ListedExchangeTraded 2024-03-31 13902833 core:UnlistedNon-exchangeTraded 2024-03-31 13902833 core:LandBuildings 2024-04-01 2025-03-31 13902833 core:PlantMachinery 2024-04-01 2025-03-31 13902833 core:Vehicles 2024-04-01 2025-03-31 13902833 core:FurnitureFittings 2024-04-01 2025-03-31 13902833 core:OfficeEquipment 2024-04-01 2025-03-31 13902833 core:NetGoodwill 2024-04-01 2025-03-31 13902833 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 13902833 core:ListedExchangeTraded 2024-04-01 2025-03-31 13902833 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 13902833 core:MoreThanFiveYears 2024-04-01 2025-03-31 13902833 core:Non-currentFinancialInstruments 2025-03-31 13902833 core:Non-currentFinancialInstruments 2024-03-31 13902833 dpl:CostSales 2024-04-01 2025-03-31 13902833 dpl:DistributionCosts 2024-04-01 2025-03-31 13902833 core:LandBuildings 2024-04-01 2025-03-31 13902833 core:PlantMachinery 2024-04-01 2025-03-31 13902833 core:Vehicles 2024-04-01 2025-03-31 13902833 core:FurnitureFittings 2024-04-01 2025-03-31 13902833 core:OfficeEquipment 2024-04-01 2025-03-31 13902833 dpl:AdministrativeExpenses 2024-04-01 2025-03-31 13902833 core:NetGoodwill 2024-04-01 2025-03-31 13902833 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 13902833 dpl:GroupUndertakings 2024-04-01 2025-03-31 13902833 dpl:ParticipatingInterests 2024-04-01 2025-03-31 13902833 dpl:GroupUndertakings core:ListedExchangeTraded 2024-04-01 2025-03-31 13902833 core:ListedExchangeTraded 2024-04-01 2025-03-31 13902833 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 13902833 core:UnlistedNon-exchangeTraded 2024-04-01 2025-03-31 13902833 dpl:CostSales 2023-04-01 2024-03-31 13902833 dpl:DistributionCosts 2023-04-01 2024-03-31 13902833 core:LandBuildings 2023-04-01 2024-03-31 13902833 core:PlantMachinery 2023-04-01 2024-03-31 13902833 core:Vehicles 2023-04-01 2024-03-31 13902833 core:FurnitureFittings 2023-04-01 2024-03-31 13902833 core:OfficeEquipment 2023-04-01 2024-03-31 13902833 dpl:AdministrativeExpenses 2023-04-01 2024-03-31 13902833 core:NetGoodwill 2023-04-01 2024-03-31 13902833 core:IntangibleAssetsOtherThanGoodwill 2023-04-01 2024-03-31 13902833 dpl:GroupUndertakings 2023-04-01 2024-03-31 13902833 dpl:ParticipatingInterests 2023-04-01 2024-03-31 13902833 dpl:GroupUndertakings core:ListedExchangeTraded 2023-04-01 2024-03-31 13902833 core:ListedExchangeTraded 2023-04-01 2024-03-31 13902833 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-04-01 2024-03-31 13902833 core:UnlistedNon-exchangeTraded 2023-04-01 2024-03-31 13902833 core:NetGoodwill 2025-03-31 13902833 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 13902833 core:LandBuildings 2025-03-31 13902833 core:PlantMachinery 2025-03-31 13902833 core:Vehicles 2025-03-31 13902833 core:FurnitureFittings 2025-03-31 13902833 core:OfficeEquipment 2025-03-31 13902833 core:AfterOneYear 2025-03-31 13902833 core:WithinOneYear 2025-03-31 13902833 core:ListedExchangeTraded 2025-03-31 13902833 core:UnlistedNon-exchangeTraded 2025-03-31 13902833 core:ShareCapital 2025-03-31 13902833 core:SharePremium 2025-03-31 13902833 core:RevaluationReserve 2025-03-31 13902833 core:OtherReservesSubtotal 2025-03-31 13902833 core:RetainedEarningsAccumulatedLosses 2025-03-31 13902833 core:NetGoodwill 2024-03-31 13902833 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 13902833 core:LandBuildings 2024-03-31 13902833 core:PlantMachinery 2024-03-31 13902833 core:Vehicles 2024-03-31 13902833 core:FurnitureFittings 2024-03-31 13902833 core:OfficeEquipment 2024-03-31 13902833 core:AfterOneYear 2024-03-31 13902833 core:WithinOneYear 2024-03-31 13902833 core:ListedExchangeTraded 2024-03-31 13902833 core:UnlistedNon-exchangeTraded 2024-03-31 13902833 core:ShareCapital 2024-03-31 13902833 core:SharePremium 2024-03-31 13902833 core:RevaluationReserve 2024-03-31 13902833 core:OtherReservesSubtotal 2024-03-31 13902833 core:RetainedEarningsAccumulatedLosses 2024-03-31 13902833 core:NetGoodwill 2023-03-31 13902833 core:IntangibleAssetsOtherThanGoodwill 2023-03-31 13902833 core:LandBuildings 2023-03-31 13902833 core:PlantMachinery 2023-03-31 13902833 core:Vehicles 2023-03-31 13902833 core:FurnitureFittings 2023-03-31 13902833 core:OfficeEquipment 2023-03-31 13902833 core:AfterOneYear 2023-03-31 13902833 core:WithinOneYear 2023-03-31 13902833 core:ListedExchangeTraded 2023-03-31 13902833 core:UnlistedNon-exchangeTraded 2023-03-31 13902833 core:ShareCapital 2023-03-31 13902833 core:SharePremium 2023-03-31 13902833 core:RevaluationReserve 2023-03-31 13902833 core:OtherReservesSubtotal 2023-03-31 13902833 core:RetainedEarningsAccumulatedLosses 2023-03-31 13902833 core:AfterOneYear 2024-04-01 2025-03-31 13902833 core:WithinOneYear 2024-04-01 2025-03-31 13902833 core:Non-currentFinancialInstruments core:CostValuation 2024-04-01 2025-03-31 13902833 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-04-01 2025-03-31 13902833 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-04-01 2025-03-31 13902833 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-04-01 2025-03-31 13902833 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-04-01 2025-03-31 13902833 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-04-01 2025-03-31 13902833 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-04-01 2025-03-31 13902833 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-04-01 2025-03-31 13902833 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-04-01 2025-03-31 13902833 core:Non-currentFinancialInstruments core:CostValuation 2025-03-31 13902833 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-03-31 13902833 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-03-31 13902833 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-03-31 13902833 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-03-31 13902833 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-03-31 13902833 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-03-31 13902833 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-03-31 13902833 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-03-31 13902833 core:Non-currentFinancialInstruments core:CostValuation 2024-03-31 13902833 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-03-31 13902833 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-03-31 13902833 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-03-31 13902833 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-03-31 13902833 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-03-31 13902833 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-03-31 13902833 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-03-31 13902833 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-03-31 13902833 bus:Director1 2024-04-01 2025-03-31

Cottingham Dental Studio Limited

Registered Number
13902833
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

Cottingham Dental Studio Limited
Company Information
for the year from 1 April 2024 to 31 March 2025

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 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 109,043 |  |  |  | 109,043
Tangible assets | 4 |  |  | 44,381 |  |  |  | 51,668
|  |  |  | 153,424 |  |  |  | 160,711
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 12,000 |  |  |  | 10,481 |  |
Debtors |  | 100,000 |  |  |  | - |  |
Cash at bank and on hand |  | 29,660 |  |  |  | 180,409 |  |
|  | 141,660 |  |  |  | 190,890 |  |
Creditors amounts falling due within one year | 6 | (125,490) |  |  |  | (216,958) |  |
Net current assets (liabilities) |  |  |  | 16,170 |  |  |  | (26,068)
Total assets less current liabilities |  |  |  | 169,594 |  |  |  | 134,643
Net assets |  |  |  | 169,594 |  |  |  | 134,643
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 100 |  |  |  | 100
Profit and loss account |  |  |  | 169,494 |  |  |  | 134,543
Shareholders' funds |  |  |  | 169,594 |  |  |  | 134,643

- 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 under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 14 May 2026, 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 2025

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:

| 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
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 2 |  | 3

3. | Intangible assets
--- | ---

|  | Goodwill |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 April 24 | 109,043 |  | 109,043
| At 31 March 25 | 109,043 |  | 109,043
| Net book value
| At 31 March 25 | 109,043 |  | 109,043
| At 31 March 24 | 109,043 |  | 109,043

4. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 April 24 | 684 |  | 75,610 |  | 76,294
| Additions | - |  | 3,808 |  | 3,808
| At 31 March 25 | 684 |  | 79,418 |  | 80,102
| Depreciation and impairment
| At 01 April 24 | 246 |  | 24,380 |  | 24,626
| Charge for year | 88 |  | 11,007 |  | 11,095
| At 31 March 25 | 334 |  | 35,387 |  | 35,721
| Net book value
| At 31 March 25 | 350 |  | 44,031 |  | 44,381
| At 31 March 24 | 438 |  | 51,230 |  | 51,668

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other stocks | 12,000 |  | 10,481
| Total | 12,000 |  | 10,481

6. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 1,177 |  | 5,381
| Amounts owed to related parties | 73,234 |  | 181,989
| Taxation and social security | 45,372 |  | 26,627
| Other creditors | 89 |  | 77
| Accrued liabilities and deferred income | 5,618 |  | 2,884
| Total | 125,490 |  | 216,958

7. | 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 (2024: £NIL). The loan is repayable upon demand and interest has been charged at the UK market rate on a monthly basis.

8. | Parent-subsidiary relationships
--- | ---
| Cottingham Dental Studio Limited is a wholly owned subsidiary of Khatib Estates Ltd, which is the parent company within the group.