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Rosewood Dental Clinic Limited

Registered Number
09918239
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2024

Rosewood Dental Clinic Limited
Company Information
for the year from 1 April 2023 to 31 March 2024

Directors

Dr Priyanka Sharma
Dr Vikram Sharma

Registered Address

20 Ramshill Road
Scarborough
YO11 2QE

Registered Number

09918239 (England and Wales)
Rosewood Dental Clinic Limited
Statement of Financial Position
31 March 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Intangible assets381,20081,200
Tangible assets489,16396,299
170,363177,499
Current assets
Stocks510,86110,861
Debtors10,567128,514
Cash at bank and on hand175,583145,969
197,011285,344
Creditors amounts falling due within one year6(133,129)(92,904)
Net current assets (liabilities)63,882192,440
Total assets less current liabilities234,245369,939
Creditors amounts falling due after one year7(21,039)(70,277)
Net assets213,206299,662
Capital and reserves
Called up share capital300300
Profit and loss account212,906299,362
Shareholders' funds213,206299,662
The financial statements were approved and authorised for issue by the Board of Directors on 9 January 2025, and are signed on its behalf by:
Dr Priyanka Sharma
Director
Dr Vikram Sharma
Director

Registered Company No. 09918239
Rosewood Dental Clinic Limited
Notes to the Financial Statements
for the year ended 31 March 2024

1.Accounting policies
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.
Statement of compliance
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.
Basis of preparation
The financial statements have been prepared on the historical cost basis.
Functional and presentation currency
The financial statements are presented in sterling, which is the functional currency of the entity.
Going concern
The UK economy has recently 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.
Turnover 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.
Employee benefits
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.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Tangible fixed assets and depreciation
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:

Reducing balance (%)
Plant and machinery20
Office Equipment20
Stocks and work in progress
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all cost of purchase, cost of conversion and other costs incurred in bringing the stock to its present location and condition.
2.Average number of employees

20242023
Average number of employees during the year77
3.Intangible assets

Other

Total

££
Cost or valuation
At 01 April 23116,000116,000
At 31 March 24116,000116,000
Amortisation and impairment
At 01 April 2334,80034,800
At 31 March 2434,80034,800
Net book value
At 31 March 2481,20081,200
At 31 March 2381,20081,200
4.Tangible fixed assets

Plant & machinery

Office Equipment

Total

£££
Cost or valuation
At 01 April 23222,24314,320236,563
Additions13,6922,83616,528
Disposals(5,094)(2,851)(7,945)
At 31 March 24230,84114,305245,146
Depreciation and impairment
At 01 April 23131,8968,368140,264
Charge for year17,9971,43419,431
On disposals(2,477)(1,235)(3,712)
At 31 March 24147,4168,567155,983
Net book value
At 31 March 2483,4255,73889,163
At 31 March 2390,3475,95296,299
5.Stocks

2024

2023

££
Raw materials and consumables10,86110,861
Total10,86110,861
6.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables7,56525,261
Amounts owed to related parties75,850-
Taxation and social security27,48938,115
Other creditors20,29127,796
Accrued liabilities and deferred income1,9341,732
Total133,12992,904
7.Creditors: amounts due after one year

2024

2023

££
Other creditors21,03970,277
Total21,03970,277
8.Related party transactions
The Company operates a director's loan account with the directors. At the year end date, the balance owing to the directors totalled £1,849 (2023: £767).This loan has been subject to interest at UK market rate and is repayable upon demand.