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REGISTERED NUMBER: 05948613 (England and Wales)















Unaudited Financial Statements for the Year Ended 29 March 2023

for

Royd House Dental Practice Limited

Royd House Dental Practice Limited (Registered number: 05948613)






Contents of the Financial Statements
for the Year Ended 29 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Royd House Dental Practice Limited

Company Information
for the Year Ended 29 March 2023







DIRECTOR: Mrs B E Benton





SECRETARY: Mr W P Benton





REGISTERED OFFICE: Abacus House
Pennine Business Park
Longbow Close
Huddersfield
West Yorkshire
HD2 1GQ





REGISTERED NUMBER: 05948613 (England and Wales)





ACCOUNTANTS: Crowther Chartered Accountants
Abacus House
Pennine Business Park
Longbow Close
Huddersfield
West Yorkshire
HD2 1GQ

Royd House Dental Practice Limited (Registered number: 05948613)

Balance Sheet
29 March 2023

29.3.23 29.3.22
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 53,225 64,285
Tangible assets 5 30,331 32,088
83,556 96,373

CURRENT ASSETS
Stocks 6 400 400
Debtors 7 158,231 127,083
Cash at bank 397,660 363,510
556,291 490,993
CREDITORS
Amounts falling due within one year 8 103,006 71,955
NET CURRENT ASSETS 453,285 419,038
TOTAL ASSETS LESS CURRENT
LIABILITIES

536,841

515,411

PROVISIONS FOR LIABILITIES 5,498 4,374
NET ASSETS 531,343 511,037

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 531,342 511,036
SHAREHOLDERS' FUNDS 531,343 511,037

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Royd House Dental Practice Limited (Registered number: 05948613)

Balance Sheet - continued
29 March 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 1 November 2024 and were signed by:





Mrs B E Benton - Director


Royd House Dental Practice Limited (Registered number: 05948613)

Notes to the Financial Statements
for the Year Ended 29 March 2023

1. STATUTORY INFORMATION

Royd House Dental Practice Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2007, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Short leasehold - 16.67% on cost
Fixtures and fittings - 25% on reducing balance
Computer equipment - 33% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Royd House Dental Practice Limited (Registered number: 05948613)

Notes to the Financial Statements - continued
for the Year Ended 29 March 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2022 - 12 ) .

4. INTANGIBLE FIXED ASSETS
Computer
Goodwill software Totals
£ £ £
COST
At 30 March 2022 250,000 1,800 251,800
Additions - 1,800 1,800
At 29 March 2023 250,000 3,600 253,600
AMORTISATION
At 30 March 2022 187,500 15 187,515
Amortisation for year 12,500 360 12,860
At 29 March 2023 200,000 375 200,375
NET BOOK VALUE
At 29 March 2023 50,000 3,225 53,225
At 29 March 2022 62,500 1,785 64,285

5. TANGIBLE FIXED ASSETS
Fixtures
Short and Computer
leasehold fittings equipment Totals
£ £ £ £
COST
At 30 March 2022 10,446 116,497 11,236 138,179
Additions - 8,668 - 8,668
At 29 March 2023 10,446 125,165 11,236 146,847
DEPRECIATION
At 30 March 2022 10,446 92,505 3,140 106,091
Charge for year - 7,541 2,884 10,425
At 29 March 2023 10,446 100,046 6,024 116,516
NET BOOK VALUE
At 29 March 2023 - 25,119 5,212 30,331
At 29 March 2022 - 23,992 8,096 32,088

Royd House Dental Practice Limited (Registered number: 05948613)

Notes to the Financial Statements - continued
for the Year Ended 29 March 2023

6. STOCKS
29.3.23 29.3.22
£ £
Stocks 400 400

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.3.23 29.3.22
£ £
Trade debtors 14,231 24,621
Other debtors 717 8,021
Directors' loan accounts 138,674 94,441
Prepayments 4,609 -
158,231 127,083

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
29.3.23 29.3.22
£ £
Trade creditors 5,335 5,149
Tax 22,973 42,492
Pension liability 378 695
Other creditors 352 -
Wages control 2,795 -
Accrued expenses 71,173 23,619
103,006 71,955

9. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
29.3.23 29.3.22
£ £
Within one year 17,950 16,950
Between one and five years 71,800 67,800
In more than five years 197,450 203,400
287,200 288,150

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the periods ended 29 March 2023 and 30 March 2022:

29.3.2330.3.22
££
Director 1
Balance outstanding at start of year94,44162,931
Amounts advanced160,99694,441
Amounts repaid(116,763)(62,931)
Balance outstanding at end of year138,67494,441


Royd House Dental Practice Limited (Registered number: 05948613)

Notes to the Financial Statements - continued
for the Year Ended 29 March 2023

11. ULTIMATE CONTROLLING PARTY

The controlling party is Mrs B E Benton.