2022-06-012023-05-312023-05-31false09599701ROWLAND RESTORATIVE DENTISTRY 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ROWLAND RESTORATIVE DENTISTRY LIMITED

Registered Number
09599701
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2023

ROWLAND RESTORATIVE DENTISTRY LIMITED
Company Information
for the year from 1 June 2022 to 31 May 2023

Director

ROWLAND, Gary Charles

Registered Address

8 Ladygate
Beverley
HU17 8BH

Registered Number

09599701 (England and Wales)
ROWLAND RESTORATIVE DENTISTRY LIMITED
Statement of Financial Position
31 May 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets75,4159,587
Investments880,00080,000
85,41589,587
Current assets
Debtors914,44811,803
14,44811,803
Creditors amounts falling due within one year10(76,806)(73,958)
Net current assets (liabilities)(62,358)(62,155)
Total assets less current liabilities23,05727,432
Creditors amounts falling due after one year11(13,180)(25,270)
Net assets9,8772,162
Capital and reserves
Called up share capital100100
Profit and loss account9,7772,062
Shareholders' funds9,8772,162
The financial statements were approved and authorised for issue by the Director on 26 January 2024, and are signed on its behalf by:
ROWLAND, Gary Charles
Director
Registered Company No. 09599701
ROWLAND RESTORATIVE DENTISTRY LIMITED
Notes to the Financial Statements
for the year ended 31 May 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
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.
3.Principal activities
The principal activity of the company during the year was dentistry.
4.Basis of measurement used in financial statements
The financial statements have been prepared on the historical cost basis.
5.Accounting policies
Functional and presentation currency policy
The financial statements are presented in sterling, which is the functional currency of the entity.
Property, plant and equipment policy
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Straight line (years)
Plant and machinery20
Office Equipment20
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 state of completion.
Taxation policy
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.
Investments policy
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
Employee benefits policy
Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
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 year11
7.Property, plant and equipment

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 June 2233,96110,95144,912
At 31 May 2333,96110,95144,912
Depreciation and impairment
At 01 June 2224,94410,38135,325
Charge for year3,9951774,172
At 31 May 2328,93910,55839,497
Net book value
At 31 May 235,0223935,415
At 31 May 229,0175709,587
8.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 June 2280,00080,000
At 31 May 2380,00080,000
Net book value
At 31 May 2380,00080,000
At 31 May 2280,00080,000

Notes

1Other investments other than loans
9.Debtors

2023

2022

££
Trade debtors / trade receivables14,44811,803
Total14,44811,803
10.Creditors within one year

2023

2022

££
Trade creditors / trade payables20,08420,468
Bank borrowings and overdrafts14,81812,598
Taxation and social security34,07837,792
Other creditors6,6131,887
Accrued liabilities and deferred income1,2131,213
Total76,80673,958
11.Creditors after one year

2023

2022

££
Bank borrowings and overdrafts13,18025,270
Total13,18025,270
12.Finance lease and HP contracts after one year