Company Registration No. 06056321 (England and Wales)
Cosmetic Dentalcare Ltd
Unaudited accounts
for the year ended 31 January 2026
Cosmetic Dentalcare Ltd
Unaudited accounts
Contents
Cosmetic Dentalcare Ltd
Company Information
for the year ended 31 January 2026
Director
Dr Edward Henry John MIDDLETON
Company Number
06056321 (England and Wales)
Registered Office
Longfrey Cottage
Dorking Road
Chilworth
Guildford
Surrey
GU4 8RH
England
Accountants
Surrey Hills Accountancy Limited
The Old Workshop
Longfrey Cottage
Dorking Road
Chilworth
GU4 8RH
Cosmetic Dentalcare Ltd
Statement of financial position
as at 31 January 2026
Cash at bank and in hand
151,676
126,681
Creditors: amounts falling due within one year
(28,074)
(17,708)
Net current assets
124,371
108,973
Total assets less current liabilities
124,371
108,973
Creditors: amounts falling due after more than one year
-
(18,700)
Called up share capital
3
3
Profit and loss account
124,368
90,270
Shareholders' funds
124,371
90,273
For the year ending 31 January 2026 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 August 2026 and were signed on its behalf by
Dr Edward Henry John MIDDLETON
Director
Company Registration No. 06056321
Cosmetic Dentalcare Ltd
Notes to the Accounts
for the year ended 31 January 2026
Cosmetic Dentalcare Ltd is a private company, limited by shares, registered in England and Wales, registration number 06056321. The registered office is Longfrey Cottage, Dorking Road, Chilworth, Guildford, Surrey, GU4 8RH, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
33% on cost
Computer equipment
33% on cost
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
After initial recognition, intangible assets are measured at cost less any
accumulated amortisation and any accumulated impairment losses.
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current or deferred taxation assets and liabilities are not discounted.
Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Cosmetic Dentalcare Ltd
Notes to the Accounts
for the year ended 31 January 2026
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 February 2025
86,838
3,704
90,542
Disposals
(4,966)
-
(4,966)
At 31 January 2026
81,872
3,704
85,576
At 1 February 2025
86,838
3,704
90,542
On disposals
(4,966)
-
(4,966)
At 31 January 2026
81,872
3,704
85,576
Amounts falling due within one year
7
Creditors: amounts falling due within one year
2026
2025
Bank loans and overdrafts
8,500
1,769
Taxes and social security
13,408
13,291
Loans from directors
-
968
Cosmetic Dentalcare Ltd
Notes to the Accounts
for the year ended 31 January 2026
8
Creditors: amounts falling due after more than one year
2026
2025
The bank loan is part of the CBIL Scheme that was launched in 2020. The scheme is 80% government backed. The interest rate is 2.5% per year, and the term of the loan is 5 years; early repayment is possible without additional charges.
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1
1
1 Ordinary A shares of £1 each
1
1
1 Ordinary B shares of £1 each
1
1
10
Average number of employees
During the year the average number of employees was 3 (2025: 4).