Acorah Software Products - Accounts Production 14.5.601 false true 31 May 2022 1 June 2021 false 1 June 2022 31 May 2023 31 May 2023 NI651978 Ms Alison Johnston iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure NI651978 2022-05-31 NI651978 2023-05-31 NI651978 2022-06-01 2023-05-31 NI651978 frs-core:CurrentFinancialInstruments 2023-05-31 NI651978 frs-core:ComputerEquipment 2023-05-31 NI651978 frs-core:ComputerEquipment 2022-06-01 2023-05-31 NI651978 frs-core:ComputerEquipment 2022-05-31 NI651978 frs-core:FurnitureFittings 2022-06-01 2023-05-31 NI651978 frs-core:NetGoodwill 2022-06-01 2023-05-31 NI651978 frs-core:PlantMachinery 2023-05-31 NI651978 frs-core:PlantMachinery 2022-06-01 2023-05-31 NI651978 frs-core:PlantMachinery 2022-05-31 NI651978 frs-core:CapitalRedemptionReserve 2023-05-31 NI651978 frs-core:ShareCapital 2023-05-31 NI651978 frs-core:RetainedEarningsAccumulatedLosses 2023-05-31 NI651978 frs-bus:PrivateLimitedCompanyLtd 2022-06-01 2023-05-31 NI651978 frs-bus:FilletedAccounts 2022-06-01 2023-05-31 NI651978 frs-bus:SmallEntities 2022-06-01 2023-05-31 NI651978 frs-bus:AuditExempt-NoAccountantsReport 2022-06-01 2023-05-31 NI651978 frs-bus:SmallCompaniesRegimeForAccounts 2022-06-01 2023-05-31 NI651978 frs-bus:Director1 2022-06-01 2023-05-31 NI651978 frs-countries:NorthernIreland 2022-06-01 2023-05-31 NI651978 2021-05-31 NI651978 2022-05-31 NI651978 2021-06-01 2022-05-31 NI651978 frs-core:CurrentFinancialInstruments 2022-05-31 NI651978 frs-core:CapitalRedemptionReserve 2022-05-31 NI651978 frs-core:ShareCapital 2022-05-31 NI651978 frs-core:RetainedEarningsAccumulatedLosses 2022-05-31
Registered number: NI651978
Rosetta Dental Practice Limited
Unaudited Financial Statements
For The Year Ended 31 May 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: NI651978
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 - 72,000
Tangible Assets 5 - 7,482
- 79,482
CURRENT ASSETS
Debtors 6 - 141,371
Cash at bank and in hand 1 -
1 141,371
Creditors: Amounts Falling Due Within One Year 7 - (42,352 )
NET CURRENT ASSETS (LIABILITIES) 1 99,019
TOTAL ASSETS LESS CURRENT LIABILITIES 1 178,501
NET ASSETS 1 178,501
CAPITAL AND RESERVES
Called up share capital 8 1 1
Capital redemption reserve (178,500 ) -
Profit and Loss Account 178,500 178,500
SHAREHOLDERS' FUNDS 1 178,501
Page 1
Page 2
For the year ending 31 May 2023 the company was entitled to exemption from audit 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 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
Ms Alison Johnston
Director
19th February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Rosetta Dental Practice Limited is a private company, limited by shares, incorporated in Northern Ireland, registered number NI651978 . The registered office is 146 High Street, Holywood, Co Down, BT18 9HS.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 profit and loss account over its estimated economic life of .... years.
2.3. 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:
Plant & Machinery 20%
Fixtures & Fittings 20%
Computer Equipment 20%
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2022: 4)
- 4
5. Tangible Assets
Plant & Machinery Computer Equipment Total
£ £ £
Cost
As at 1 June 2022 15,215 3,264 18,479
Disposals (15,215 ) (3,264 ) (18,479 )
Depreciation
As at 1 June 2022 8,649 2,348 10,997
Disposals (8,649 ) (2,348 ) (10,997 )
As at 31 May 2023 - - -
Net Book Value
As at 31 May 2023 - - -
As at 1 June 2022 6,566 916 7,482
Page 3
Page 4
6. Debtors
2023 2022
£ £
Due within one year
Other debtors - 29,080
Directors' loan accounts - 112,291
- 141,371
7. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors - (1 )
Bank loans and overdrafts - 1,729
Corporation tax - 16,158
Other taxes and social security - 4,409
Other creditors - 10,400
Accruals and deferred income - 9,657
- 42,352
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
Page 4