REGISTERED NUMBER: |
Unaudited Financial Statements |
for the Period 1 May 2023 to 31 July 2024 |
for |
Dr Josh Rowley Ltd |
REGISTERED NUMBER: |
Unaudited Financial Statements |
for the Period 1 May 2023 to 31 July 2024 |
for |
Dr Josh Rowley Ltd |
Dr Josh Rowley Ltd (Registered number: SC728561) |
Contents of the Financial Statements |
for the Period 1 May 2023 to 31 July 2024 |
Page |
Company Information | 1 |
Balance Sheet | 2 |
Notes to the Financial Statements | 4 |
Dr Josh Rowley Ltd |
Company Information |
for the Period 1 May 2023 to 31 July 2024 |
DIRECTOR: |
REGISTERED OFFICE: |
REGISTERED NUMBER: |
ACCOUNTANTS: |
Specialist Dental Accountants & Advisors |
Cornerstone House |
Station Road |
Selkirk |
Borders |
TD7 5DJ |
Dr Josh Rowley Ltd (Registered number: SC728561) |
Balance Sheet |
31 July 2024 |
31.7.24 | 30.4.23 |
Notes | £ | £ | £ | £ |
FIXED ASSETS |
Tangible assets | 4 |
CURRENT ASSETS |
Debtors | 5 |
Cash at bank |
CREDITORS |
Amounts falling due within one year | 6 |
NET CURRENT ASSETS/(LIABILITIES) | ( |
) |
TOTAL ASSETS LESS CURRENT LIABILITIES |
PROVISIONS FOR LIABILITIES | 7 |
NET ASSETS |
CAPITAL AND RESERVES |
Called up share capital | 8 |
Retained earnings |
SHAREHOLDERS' FUNDS |
The director acknowledges his 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. |
Dr Josh Rowley Ltd (Registered number: SC728561) |
Balance Sheet - continued |
31 July 2024 |
The financial statements were approved by the director and authorised for issue on |
Dr Josh Rowley Ltd (Registered number: SC728561) |
Notes to the Financial Statements |
for the Period 1 May 2023 to 31 July 2024 |
1. | STATUTORY INFORMATION |
Dr Josh Rowley Ltd is a |
2. | ACCOUNTING POLICIES |
Basis of preparing the financial statements |
Turnover |
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
Tangible fixed assets |
Plant and machinery | - |
Fixtures and fittings | - |
Motor vehicles | - |
Computer equipment | - |
Taxation |
Taxation for the period 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 period 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. |
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 period was NIL (2023 - |
Dr Josh Rowley Ltd (Registered number: SC728561) |
Notes to the Financial Statements - continued |
for the Period 1 May 2023 to 31 July 2024 |
4. | TANGIBLE FIXED ASSETS |
Fixtures |
Plant and | and | Motor | Computer |
machinery | fittings | vehicles | equipment | Totals |
£ | £ | £ | £ | £ |
COST |
At 1 May 2023 |
Additions |
At 31 July 2024 |
DEPRECIATION |
At 1 May 2023 |
Charge for period |
At 31 July 2024 |
NET BOOK VALUE |
At 31 July 2024 |
At 30 April 2023 |
5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.7.24 | 30.4.23 |
£ | £ |
Trade debtors |
Amounts owed by group undertakings |
Prepayments |
6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
31.7.24 | 30.4.23 |
£ | £ |
Tax |
Social security and other taxes |
Credit card |
Directors' current accounts | 3,343 | 178 |
Accrued expenses |
7. | PROVISIONS FOR LIABILITIES |
31.7.24 | 30.4.23 |
£ | £ |
Deferred tax | 13,723 | 18,632 |
Dr Josh Rowley Ltd (Registered number: SC728561) |
Notes to the Financial Statements - continued |
for the Period 1 May 2023 to 31 July 2024 |
7. | PROVISIONS FOR LIABILITIES - continued |
Deferred |
tax |
£ |
Balance at 1 May 2023 |
Provided during period | ( |
) |
Balance at 31 July 2024 |
8. | CALLED UP SHARE CAPITAL |
Allotted, issued and fully paid: |
Number: | Class: | Nominal | 31.7.24 | 30.4.23 |
value: | £ | £ |
Ordinary shares | 1 | 1 | 1 |
9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES |
During the year the directors advanced the company monies. At the yearend the company was due the directors £3,344. No interest has been charged and there are no specific repayment terms. |