Cosmetic & Family Dentistry (Brough) Limited


Directors	Mrs Smita Dutta
	Dr Abhishek Kabra


Registered Address	104 Welton Road
	Brough
	HU15 1BH


Registered Number	09699277 (England and Wales)

Notes to the Financial Statements
for the year ended 31 January 2026

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 continues to face a degree of economic uncertainty, including the ongoing effects of inflation, interest rates and energy costs. These factors have affected the company's trading results to varying degrees. In preparing these financial statements, the directors have considered the potential impact of these matters based on the information available at the date of approval and do not believe they will affect the company's ability to continue trading for the foreseeable future. Accordingly, at the date of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for at least 12 months from the date of approval of these financial statements. The directors have therefore prepared the financial statements on a going concern basis.

Going concern

The UK economy continues to face a degree of economic uncertainty, including the ongoing effects of inflation, interest rates and energy costs. These factors have affected the company's trading results to varying degrees. In preparing these financial statements, the directors have considered the potential impact of these matters based on the information available at the date of approval and do not believe they will affect the company's ability to continue trading for the foreseeable future. Accordingly, at the date of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for at least 12 months from the date of approval of these financial statements. The directors have therefore prepared the 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.

	Goodwill
	Goodwill arising on an acquisition of a business is carried at cost less accumulated impairment losses, if any. Goodwill is amortised over its expected useful life which is estimated to be ten years. Goodwill is assessed for impairment when there are indicators of impairment and any impairment is charged to the income statement. No reversals of impairment are recognised.

	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
Vehicles	10	-
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.

	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 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


		2026		2025
	Average number of employees during the year	8		12

3.	Intangible assets

	Goodwill	Other	Total
	£	£	£
Cost or valuation
At 01 February 25	420,000	17,600	437,600
At 31 January 26	420,000	17,600	437,600
Amortisation and impairment
At 01 February 25	133,000	7,335	140,335
Charge for year	-	1,760	1,760
At 31 January 26	133,000	9,095	142,095
Net book value
At 31 January 26	287,000	8,505	295,505
At 31 January 25	287,000	10,265	297,265

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 February 25	215,803	299,779	171,969	23,881	22,667	734,099
Additions	-	13,911	-	4,142	-	18,053
Disposals	-	-	(62,590)	-	-	(62,590)
At 31 January 26	215,803	313,690	109,379	28,023	22,667	689,562
Depreciation and impairment
At 01 February 25	-	252,232	83,823	20,826	19,243	376,124
Charge for year	-	28,184	4,709	2,765	1,420	37,078
On disposals	-	-	(21,525)	-	-	(21,525)
At 31 January 26	-	280,416	67,007	23,591	20,663	391,677
Net book value
At 31 January 26	215,803	33,274	42,372	4,432	2,004	297,885
At 31 January 25	215,803	47,547	88,146	3,055	3,424	357,975

5.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
At 01 February 25	29,041	29,041
Additions	78,546	78,546
At 31 January 26	107,587	107,587
Net book value
At 31 January 26	107,587	107,587
At 31 January 25	29,041	29,041

	Notes
	¹Other investments other than loans

6.	Stocks

	2026	2025
	£	£
Raw materials and consumables	36,043	49,486
Total	36,043	49,486

7.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	4,962	8,033
Amounts owed by group undertakings	126,985	69,220
Other debtors	9,000	4,067
Total	140,947	81,320

8.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	80,402	101,321
Bank borrowings and overdrafts	66,695	84,849
Amounts owed to related parties	428,314	314,731
Taxation and social security	46,774	30,761
Finance lease and HP contracts	58,574	36,454
Other creditors	104,833	166,081
Accrued liabilities and deferred income	1,888	1,767
Total	787,480	735,964

9.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	457,651	328,141
Other creditors	14,298	104,841
Total	471,949	432,982

10.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	72,872		141,295

11.	Related party transactions
	The closing balance of the directors loan account at the end of the period was -£9,000 (2025: £NIL). Interest was paid on the movements during the year on a monthly basis, at the recommended directors' loan account rates. The director has repaid £9,017 back into the company bank account before 31 October 2026, and as a result has repaid the overdrawn balance at the year end, as such no provision for S455 tax was required. This balance is included within other debtors.

11.

Related party transactions

The closing balance of the directors loan account at the end of the period was -£9,000 (2025: £NIL). Interest was paid on the movements during the year on a monthly basis, at the recommended directors' loan account rates.

The director has repaid £9,017 back into the company bank account before 31 October 2026, and as a result has repaid the overdrawn balance at the year end, as such no provision for S455 tax was required. 

This balance is included within other debtors.

12.	Parent-subsidiary relationships
	Cosmetic & Family (Brough) Ltd is a wholly owned subsidiary of Kabra Holdings Ltd.

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		295,505		297,265
Tangible assets	4		297,885		357,975
Investments	5		107,587		29,041
			700,977		684,281
Current assets
Stocks	6	36,043		49,486
Debtors	7	140,947		81,320
Cash at bank and on hand		12,349		75
		189,339		130,881
Creditors amounts falling due within one year	8	(787,480)		(735,964)
Net current assets (liabilities)			(598,141)		(605,083)
Total assets less current liabilities			102,836		79,198
Creditors amounts falling due after one year	9		(471,949)		(432,982)
Net assets			(369,113)		(353,784)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(369,213)		(353,884)
Shareholders' funds			(369,113)		(353,784)