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07522222 frs-bus:Original frs-countries:EnglandWales 2021-04-01 2022-03-31
Registered number: 07522222
The Riley Dental Studio Limited
Unaudited Financial Statements
For The Year Ended 31 March 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: 07522222
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 37,484 49,979
Tangible Assets 5 909,823 858,289
947,307 908,268
CURRENT ASSETS
Stocks 6 37,883 25,856
Debtors 7 10,436 22,213
Cash at bank and in hand 10,479 12,675
58,798 60,744
Creditors: Amounts Falling Due Within One Year 8 (241,676 ) (265,719 )
NET CURRENT ASSETS (LIABILITIES) (182,878 ) (204,975 )
TOTAL ASSETS LESS CURRENT LIABILITIES 764,429 703,293
Creditors: Amounts Falling Due After More Than One Year 9 (656,474 ) (628,884 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (67,000 ) (34,000 )
NET ASSETS 40,955 40,409
CAPITAL AND RESERVES
Called up share capital 12 4 4
Profit and Loss Account 40,951 40,405
SHAREHOLDERS' FUNDS 40,955 40,409
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For the year ending 31 March 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr G Riley
Director
12/10/2023
The notes on pages 3 to 8 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
The Riley Dental Studio Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07522222 . The registered office is 7 Old Road, Barlaston, Stoke-On-Trent, Staffordshire, ST12 9EQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

The financial statements are prepared in sterling which is the functional currency of the entity.

Monetary amounts in these financial statements have been rounded to the nearest £.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable Turnover includes revenue earned from the rendering of services.
Rendering of services
Turnover from the rendering of services is recognised when the company obtains the right to receive consideration for services provided.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% straight line
Plant & Machinery 25% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% reducing balance
2.5. Leases
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
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2.6. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs.
2.7. Financial Instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. The basic financial instruments of the company are as follows:

Debtors

Debtors do not carry any interest and are stated at their nominal values. Appropriate allowances for estimated irrecoverable amounts are recognised in the profit and loss account when there is objective evidence that the asset is impaired.

Cash at bank and in hand

This comprises cash at bank and in hand.

Trade creditors

Trade creditors are not interest bearing and are stated at their nominal value.

Loans

Loans are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.


2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
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2.9. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 15 (2022: 14)
15 14
4. Intangible Assets
Goodwill
£
Cost
As at 1 April 2022 165,674
As at 31 March 2023 165,674
Amortisation
As at 1 April 2022 115,695
Provided during the period 12,495
As at 31 March 2023 128,190
Net Book Value
As at 31 March 2023 37,484
As at 1 April 2022 49,979
Goodwill relates to the excess paid by the company over the value of the assets for the trade acquired from the partnership business Endon Dental Centre.
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5. Tangible Assets
Land & Property
Freehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 April 2022 778,489 417,191 - 80,721
Additions - 21,413 121,556 5,760
As at 31 March 2023 778,489 438,604 121,556 86,481
Depreciation
As at 1 April 2022 107,079 262,915 - 66,310
Provided during the period 15,569 43,923 30,389 5,043
As at 31 March 2023 122,648 306,838 30,389 71,353
Net Book Value
As at 31 March 2023 655,841 131,766 91,167 15,128
As at 1 April 2022 671,410 154,276 - 14,411
Computer Equipment Total
£ £
Cost
As at 1 April 2022 60,828 1,337,229
Additions 3,736 152,465
As at 31 March 2023 64,564 1,489,694
Depreciation
As at 1 April 2022 42,636 478,940
Provided during the period 6,007 100,931
As at 31 March 2023 48,643 579,871
Net Book Value
As at 31 March 2023 15,921 909,823
As at 1 April 2022 18,192 858,289
6. Stocks
2023 2022
£ £
Materials 37,883 25,856
37,883 25,856
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7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 1,495 2,045
Director's loan account 8,941 20,168
10,436 22,213
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance leases 20,640 16,645
Trade creditors 95,688 102,251
Bank loans and overdrafts 58,996 65,061
Corporation tax 18,000 20,500
Other taxes and social security 9,054 2,487
Other creditors 16,347 10,717
Accruals and deferred income 22,951 48,058
241,676 265,719
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance leases 101,792 18,870
Bank loans 554,682 610,014
656,474 628,884
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2023 2022
£ £
Bank loans 363,478 -
10. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Net obligations under finance leases 122,432 35,515
Bank loans and overdrafts 506,042 532,527
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11. Obligations Under Finance Leases
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 20,640 16,645
Later than one year and not later than five years 101,792 18,870
122,432 35,515
122,432 35,515
12. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 4 4
13. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2022 Amounts advanced Amounts repaid Amounts written off As at 31 March 2023
£ £ £ £ £
Mr G Riley 20,168 9,273 (20,500 ) - 8,941
The above loan is unsecured, interest free and repayable on demand.
The director Mr G Riley has provided a personal guarantee of £410,000 to the bank.
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