Cosmetic & Family Dentistry (Hessle) Limited


Directors	Mrs Smita Dutta
	Dr Abhishek Kabra


Registered Address	1 Beverley Road
	Hessle
	HU13 9AE


Registered Number	12382179 (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 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 stage of completion.

	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.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	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 fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	20
	Fixtures and fittings	20
	Office Equipment	20

	Finance leases and hire purchase contracts
	Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. 

Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

	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	5		6

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 February 25	177,897	177,897
At 31 January 26	177,897	177,897
Net book value
At 31 January 26	177,897	177,897
At 31 January 25	177,897	177,897

4.	Tangible fixed assets

	Land & buildings	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 February 25	184,899	72,002	21,781	2,475	281,157
At 31 January 26	184,899	72,002	21,781	2,475	281,157
Depreciation and impairment
At 01 February 25	-	39,438	10,331	1,026	50,795
Charge for year	-	6,513	2,290	289	9,092
At 31 January 26	-	45,951	12,621	1,315	59,887
Net book value
At 31 January 26	184,899	26,051	9,160	1,160	221,270
At 31 January 25	184,899	32,564	11,450	1,449	230,362

5.	Stocks

	2026	2025
	£	£
Raw materials and consumables	6,410	6,582
Total	6,410	6,582

6.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	9,895	21,332
Total	9,895	21,332

7.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	12,744	14,159
Bank borrowings and overdrafts	21,773	20,100
Taxation and social security	53,949	28,056
Finance lease and HP contracts	5,572	6,714
Other creditors	4,985	1,446
Accrued liabilities and deferred income	6,444	6,256
Total	105,467	76,731

8.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	271,893	295,338
Other creditors	7,086	12,659
Total	278,979	307,997

9.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	12,659		19,374

10.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	7,966	10,135
Total	7,966	10,135

11.	Related party transactions
	At the end of the year the company owed the directors £NIL (2025: £NIL). Interest was paid on the movements through the directors loan account during the year if at any point the balance exceeded £10,000 interest was charged at the relevant rates and has been accrued in the accounts. This loan is repayable upon demand.

12.	Parent-subsidiary relationships
	Cosmetic & Family Dentistry (Hessle) Ltd is a wholly owned subsidiary of Kabra Holdings Ltd, which is the parent in it's group.

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	3		177,897		177,897
Tangible assets	4		221,270		230,362
			399,167		408,259
Current assets
Stocks	5	6,410		6,582
Debtors	6	9,895		21,332
Cash at bank and on hand		6,401		8,500
		22,706		36,414
Creditors amounts falling due within one year	7	(105,467)		(76,731)
Net current assets (liabilities)			(82,761)		(40,317)
Total assets less current liabilities			316,406		367,942
Creditors amounts falling due after one year	8		(278,979)		(307,997)
Provisions for liabilities	10		(7,966)		(10,135)
Net assets			29,461		49,810
Capital and reserves
Profit and loss account			29,461		49,810
Shareholders' funds			29,461		49,810