2022-04-012023-03-312023-03-31false11372147RLL 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RLL LIMITED

Registered Number
11372147
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2023

RLL LIMITED
Company Information
for the year from 1 April 2022 to 31 March 2023

Directors

Mrs Mohammady Ismail
Dr Salim Ismail

Registered Address

Fulford Lodge 1 Heslington Lane
Fulford
York
YO10 4HW

Registered Number

11372147 (England and Wales)
RLL LIMITED
Statement of Financial Position
31 March 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Intangible assets753,11453,114
Tangible assets837,42837,076
90,54290,190
Current assets
Stocks102,5002,500
Debtors1155,02055,021
Cash at bank and on hand107,686170,612
165,206228,133
Creditors amounts falling due within one year12(51,133)(70,371)
Net current assets (liabilities)114,073157,762
Total assets less current liabilities204,615247,952
Creditors amounts falling due after one year13(105,072)(123,379)
Net assets99,543124,573
Capital and reserves
Profit and loss account99,543124,573
Shareholders' funds99,543124,573
The financial statements were approved and authorised for issue by the Board of Directors on 22 September 2023, and are signed on its behalf by:
Dr Salim Ismail
Director
Mrs Mohammady Ismail
Director

Registered Company No. 11372147
RLL LIMITED
Notes to the Financial Statements
for the year ended 31 March 2023

1.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.
2.Compliance with applicable reporting framework
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.
3.Principal activities
The principal activity of the company during the year was dentistry.
4.Basis of measurement used in financial statements
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).
5.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling and this is the functional currency of the company.
Property, plant and equipment policy
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Intangible assets policy
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts are recorded at fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately to goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.
Stocks policy
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
Revenue recognition 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.
Taxation policy
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.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which they relate.
Going concern
Following the challenges arising as a consequence of the Covid-19 pandemic in 2020/21, more latterly the UK economy has been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company’s trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it, and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.
6.Employee information

20232022
Average number of employees during the year911
7.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 2253,11453,114
At 31 March 2353,11453,114
Net book value
At 31 March 2353,11453,114
At 31 March 2253,11453,114
8.Property, plant and equipment

Plant & machinery

Fixtures & fittings

Office Equipment

Total

££££
Cost or valuation
At 01 April 2252,05610,2215,33467,611
Additions5103,3823,0656,957
At 31 March 2352,56613,6038,39974,568
Depreciation and impairment
At 01 April 2224,5634,4151,55730,535
Charge for year4,2011,3781,0266,605
At 31 March 2328,7645,7932,58337,140
Net book value
At 31 March 2323,8027,8105,81637,428
At 31 March 2227,4935,8063,77737,076
9.Description of nature of transactions and balances with related parties
During the year the directors loaned the company £4.91 (2022: £22.69). This loan was interest free and repayable upon demand.
10.Stocks

2023

2022

££
Raw materials and consumables2,5002,500
Total2,5002,500
11.Debtors

2023

2022

££
Trade debtors / trade receivables17,91916,465
Other debtors37,10137,778
Prepayments and accrued income-778
Total55,02055,021
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.
12.Creditors within one year

2023

2022

££
Trade creditors / trade payables20,69032,263
Bank borrowings and overdrafts14,48510,663
Taxation and social security13,13924,848
Other creditors523
Accrued liabilities and deferred income2,8142,574
Total51,13370,371
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.
13.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts105,072123,379
Total105,072123,379