Beverley House Dispensary Ltd


Directors	Mrs Smita Dutta
	Dr Abhishek Kabra


Registered Address	1 Beverley Road
	Hessle
	HU13 9AE


Registered Number	14057953 (England and Wales)

Statement of Financial Position
31 January 2026

	Notes	2026		2025
		£	£	£	£
Current assets
Debtors	3	-		5,569
Cash at bank and on hand		153		243
		153		5,812
Creditors amounts falling due within one year	4	-		(56,720)
Net current assets (liabilities)			153		(50,908)
Total assets less current liabilities			153		(50,908)
Net assets			153		(50,908)
Capital and reserves
Called up share capital			100		100
Profit and loss account			53		(51,008)
Shareholders' funds			153		(50,908)

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 14 September 2026, and are signed on its behalf by:

Dr Abhishek Kabra
Director
Registered Company No. 14057953

Beverley House Dispensary Ltd

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 company ceased trading on 1 September 2026. Consequently, the directors have prepared the financial statements on a basis other than that of a going concern. In accordance with this basis, assets have been written down to their net realizable value and provisions have been made for any uncompleted and onerous contractual commitments, as at the balance sheet date. Provision has been made for the direct costs of terminating the operations of the company where a legal obligation existed. The financial statements do not include any adjustments relating to the reclassification of fixed assets to current assets, as values already reflect estimated residual recovery amounts. The company has no outstanding debts with the relevant tax agencies and the directors intend to strike off the company with companies house.

Going concern

The company ceased trading on 1 September 2026. Consequently, the directors have prepared the financial statements on a basis other than that of a going concern. 

In accordance with this basis, assets have been written down to their net realizable value and provisions have been made for any uncompleted and onerous contractual commitments, as at the balance sheet date. Provision has been made for the direct costs of terminating the operations of the company where a legal obligation existed. The financial statements do not include any adjustments relating to the reclassification of fixed assets to current assets, as values already reflect estimated residual recovery amounts. The company has no outstanding debts with the relevant tax agencies and the directors intend to strike off the company with companies house.

	Revenue from sale of goods
	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 state of completion.

	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.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	-	88
Other debtors	-	5,481
Total	-	5,569

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	-	10,157
Amounts owed to related parties	-	46,563
Total	-	56,720

5.	Related party transactions
	During the year the directors loaned the company £NIL. This loan was interest free and repayable upon demand.

6.	Exceptional items
	During the year a non-trading loan amounting to £57,810 owed to Kabra Holdings Ltd was written off to £NIL. This loan was included within amounts owed to group undertakings in the balance sheet.

7.	Parent-subsidiary relationships
	Beverley House Dispensary Ltd is a wholly owned subsidiary of Kabra Holdings Ltd, which is the parent company of it's group.