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REGISTERED NUMBER: SC728561 (Scotland)














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: J D Rowley





REGISTERED OFFICE: Flat 6
7 Gorgie Road
Edinburgh
EH11 2FA





REGISTERED NUMBER: SC728561 (Scotland)





ACCOUNTANTS: Dental Accountants Scotland Ltd
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 55,750 74,527

CURRENT ASSETS
Debtors 5 190,503 300
Cash at bank 54,649 15,317
245,152 15,617
CREDITORS
Amounts falling due within one year 6 66,037 24,077
NET CURRENT ASSETS/(LIABILITIES) 179,115 (8,460 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

234,865

66,067

PROVISIONS FOR LIABILITIES 7 13,723 18,632
NET ASSETS 221,142 47,435

CAPITAL AND RESERVES
Called up share capital 8 1 1
Retained earnings 221,141 47,434
SHAREHOLDERS' FUNDS 221,142 47,435

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2024 in accordance with Section 476 of the Companies Act 2006.

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 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 24 January 2025 and were signed by:





J D Rowley - Director


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 private company, limited by shares , registered in Scotland. 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.

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

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 - 1 ).

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 4,416 17,017 74,790 3,208 99,431
Additions - 520 - - 520
At 31 July 2024 4,416 17,537 74,790 3,208 99,951
DEPRECIATION
At 1 May 2023 883 4,254 18,698 1,069 24,904
Charge for period 883 3,321 14,023 1,070 19,297
At 31 July 2024 1,766 7,575 32,721 2,139 44,201
NET BOOK VALUE
At 31 July 2024 2,650 9,962 42,069 1,069 55,750
At 30 April 2023 3,533 12,763 56,092 2,139 74,527

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 30.4.23
£    £   
Trade debtors 13,995 -
Amounts owed by group undertakings 176,508 -
Prepayments - 300
190,503 300

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.24 30.4.23
£    £   
Tax 61,287 14,304
Social security and other taxes 53 304
Credit card 993 9,291
Directors' current accounts 3,343 178
Accrued expenses 361 -
66,037 24,077

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 18,632
Provided during period (4,909 )
Balance at 31 July 2024 13,723

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.7.24 30.4.23
value: £    £   
1 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.