Cosmetic & Family Dentistry (Hull) Limited


Director	Dr Abhishek Kabra


Registered Address	427 Beverley Road
	Hull
	HU5 1LX


Registered Number	12606090 (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:

	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 valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	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		5

3.	Deferred tax
	Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.

4.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 February 25	264,047	264,047
At 31 January 26	264,047	264,047
Net book value
At 31 January 26	264,047	264,047
At 31 January 25	264,047	264,047

5.	Tangible fixed assets

	Land & buildings	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£	£
Cost or valuation
At 01 February 25	179,013	124,775	135,608	13,000	3,041	455,437
Additions	-	152	-	162	345	659
At 31 January 26	179,013	124,927	135,608	13,162	3,386	456,096
Depreciation and impairment
At 01 February 25	-	63,989	41,587	7,713	1,022	114,311
Charge for year	-	12,188	18,804	1,090	474	32,556
At 31 January 26	-	76,177	60,391	8,803	1,496	146,867
Net book value
At 31 January 26	179,013	48,750	75,217	4,359	1,890	309,229
At 31 January 25	179,013	60,786	94,021	5,287	2,019	341,126

6.	Stocks

	2026	2025
	£	£
Raw materials and consumables	14,424	8,827
Total	14,424	8,827

7.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	1,902	3,955
Amounts owed by group undertakings	425,684	314,732
Prepayments and accrued income	2,850	-
Total	430,436	318,687

8.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	3,096	11,907
Bank borrowings and overdrafts	72,214	25,669
Amounts owed to related parties	220,399	44,872
Taxation and social security	80,494	67,986
Finance lease and HP contracts	16,070	20,876
Other creditors	49,532	45,973
Accrued liabilities and deferred income	5,061	5,223
Total	446,866	222,506

9.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	287,864	319,642
Other creditors	76,263	92,020
Total	364,127	411,662

10.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	92,333		112,895

11.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	3,807	9,944
Total	3,807	9,944

12.	Related party transactions
	At the year end the balance on the directors loan account was £NIL (2025: £NIL) . Interest was paid on the movements through this account at the applicable rate per HMRC's guidance of 3.75%. This loan is repayable upon demand.

13.	Parent-subsidiary relationships
	Cosmetic & Family Dentistry (Hull) Ltd is a wholly owned subsidiary of Kabra Holdings Ltd, which is the parent company in its group.

	Notes	2026		2025
		£	£	£	£
Fixed assets
Intangible assets	4		264,047		264,047
Tangible assets	5		309,229		341,126
			573,276		605,173
Current assets
Stocks	6	14,424		8,827
Debtors	7	430,436		318,687
Cash at bank and on hand		10,348		7,327
		455,208		334,841
Creditors amounts falling due within one year	8	(446,866)		(222,506)
Net current assets (liabilities)			8,342		112,335
Total assets less current liabilities			581,618		717,508
Creditors amounts falling due after one year	9		(364,127)		(411,662)
Provisions for liabilities	11		(3,807)		(9,944)
Net assets			213,684		295,902
Capital and reserves
Profit and loss account			213,684		295,902
Shareholders' funds			213,684		295,902