Kabra Holdings Limited


Directors	Mrs Smita Dutta
	Dr Abhishek Kabra


Registered Address	104 Welton Road
	Brough
	HU15 1BH


Registered Number	12377478 (England and Wales)

Statement of Financial Position
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Investments	3		500		500
			500		500
Current assets
Debtors	4	103,821		32,622
		103,821		32,622
Creditors amounts falling due within one year	5	(3,319)		(19,016)
Net current assets (liabilities)			100,502		13,606
Total assets less current liabilities			101,002		14,106
Net assets			101,002		14,106
Capital and reserves
Called up share capital			200		200
Profit and loss account			100,802		13,906
Shareholders' funds			101,002		14,106

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 Directors acknowledge 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 Board of Directors on 13 October 2026, and are signed on its behalf by:

Dr Abhishek Kabra
Director
Registered Company No. 12377478

Kabra Holdings Limited

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
	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 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 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 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	2		2

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.

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 February 25	500	500
At 31 January 26	500	500
Net book value
At 31 January 26	500	500
At 31 January 25	500	500

	Notes
	¹Investments in group undertakings and participating interests

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Amounts owed by group undertakings	103,821	32,622
Total	103,821	32,622

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Other creditors	259	15,956
Accrued liabilities and deferred income	3,060	3,060
Total	3,319	19,016

6.	Related party transactions
	During the year the directors loaned the company £258 (2025: £15,956) This loan is repayable upon demand.

7.	Parent-subsidiary relationships
	Kabra Holdings Ltd is the parent company within it's group.