2023-06-012024-05-312024-05-31false09599701ROWLAND RESTORATIVE DENTISTRY LIMITED2025-01-29falseiso4217:GBPxbrli:pure095997012023-06-01095997012024-05-31095997012023-06-012024-05-31095997012022-06-01095997012023-05-31095997012022-06-012023-05-3109599701bus:SmallEntities2023-06-012024-05-3109599701bus:AuditExempt-NoAccountantsReport2023-06-012024-05-3109599701bus:FullAccounts2023-06-012024-05-3109599701bus:PrivateLimitedCompanyLtd2023-06-012024-05-3109599701core:WithinOneYear2024-05-3109599701core:AfterOneYear2024-05-3109599701core:WithinOneYear2023-05-3109599701core:AfterOneYear2023-05-3109599701core:ShareCapital2024-05-3109599701core:SharePremium2024-05-3109599701core:RevaluationReserve2024-05-3109599701core:OtherReservesSubtotal2024-05-3109599701core:RetainedEarningsAccumulatedLosses2024-05-3109599701core:ShareCapital2023-05-3109599701core:SharePremium2023-05-3109599701core:RevaluationReserve2023-05-3109599701core:OtherReservesSubtotal2023-05-3109599701core:RetainedEarningsAccumulatedLosses2023-05-3109599701core:LandBuildings2024-05-3109599701core:PlantMachinery2024-05-3109599701core:Vehicles2024-05-3109599701core:FurnitureFittings2024-05-3109599701core:OfficeEquipment2024-05-3109599701core:NetGoodwill2024-05-3109599701core:IntangibleAssetsOtherThanGoodwill2024-05-3109599701core:ListedExchangeTraded2024-05-3109599701core:UnlistedNon-exchangeTraded2024-05-3109599701core:LandBuildings2023-05-3109599701core:PlantMachinery2023-05-3109599701core:Vehicles2023-05-3109599701core:FurnitureFittings2023-05-3109599701core:OfficeEquipment2023-05-3109599701core:NetGoodwill2023-05-3109599701core:IntangibleAssetsOtherThanGoodwill2023-05-3109599701core:ListedExchangeTraded2023-05-3109599701core:UnlistedNon-exchangeTraded2023-05-3109599701core:LandBuildings2023-06-012024-05-3109599701core:PlantMachinery2023-06-012024-05-3109599701core:Vehicles2023-06-012024-05-3109599701core:FurnitureFittings2023-06-012024-05-3109599701core:OfficeEquipment2023-06-012024-05-3109599701core:NetGoodwill2023-06-012024-05-3109599701core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3109599701core:ListedExchangeTraded2023-06-012024-05-3109599701core:UnlistedNon-exchangeTraded2023-06-012024-05-3109599701core:MoreThanFiveYears2023-06-012024-05-3109599701core:Non-currentFinancialInstruments2024-05-3109599701core:Non-currentFinancialInstruments2023-05-3109599701dpl:CostSales2023-06-012024-05-3109599701dpl:DistributionCosts2023-06-012024-05-3109599701core:LandBuildings2023-06-012024-05-3109599701core:PlantMachinery2023-06-012024-05-3109599701core:Vehicles2023-06-012024-05-3109599701core:FurnitureFittings2023-06-012024-05-3109599701core:OfficeEquipment2023-06-012024-05-3109599701dpl:AdministrativeExpenses2023-06-012024-05-3109599701core:NetGoodwill2023-06-012024-05-3109599701core:IntangibleAssetsOtherThanGoodwill2023-06-012024-05-3109599701dpl:GroupUndertakings2023-06-012024-05-3109599701dpl:ParticipatingInterests2023-06-012024-05-3109599701dpl:GroupUndertakingscore:ListedExchangeTraded2023-06-012024-05-3109599701core:ListedExchangeTraded2023-06-012024-05-3109599701dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-06-012024-05-3109599701core:UnlistedNon-exchangeTraded2023-06-012024-05-3109599701dpl:CostSales2022-06-012023-05-3109599701dpl:DistributionCosts2022-06-012023-05-3109599701core:LandBuildings2022-06-012023-05-3109599701core:PlantMachinery2022-06-012023-05-3109599701core:Vehicles2022-06-012023-05-3109599701core:FurnitureFittings2022-06-012023-05-3109599701core:OfficeEquipment2022-06-012023-05-3109599701dpl:AdministrativeExpenses2022-06-012023-05-3109599701core:NetGoodwill2022-06-012023-05-3109599701core:IntangibleAssetsOtherThanGoodwill2022-06-012023-05-3109599701dpl:GroupUndertakings2022-06-012023-05-3109599701dpl:ParticipatingInterests2022-06-012023-05-3109599701dpl:GroupUndertakingscore:ListedExchangeTraded2022-06-012023-05-3109599701core:ListedExchangeTraded2022-06-012023-05-3109599701dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-06-012023-05-3109599701core:UnlistedNon-exchangeTraded2022-06-012023-05-3109599701core:NetGoodwill2024-05-3109599701core:IntangibleAssetsOtherThanGoodwill2024-05-3109599701core:LandBuildings2024-05-3109599701core:PlantMachinery2024-05-3109599701core:Vehicles2024-05-3109599701core:FurnitureFittings2024-05-3109599701core:OfficeEquipment2024-05-3109599701core:AfterOneYear2024-05-3109599701core:WithinOneYear2024-05-3109599701core:ListedExchangeTraded2024-05-3109599701core:UnlistedNon-exchangeTraded2024-05-3109599701core:ShareCapital2024-05-3109599701core:SharePremium2024-05-3109599701core:RevaluationReserve2024-05-3109599701core:OtherReservesSubtotal2024-05-3109599701core:RetainedEarningsAccumulatedLosses2024-05-3109599701core:NetGoodwill2023-05-3109599701core:IntangibleAssetsOtherThanGoodwill2023-05-3109599701core:LandBuildings2023-05-3109599701core:PlantMachinery2023-05-3109599701core:Vehicles2023-05-3109599701core:FurnitureFittings2023-05-3109599701core:OfficeEquipment2023-05-3109599701core:AfterOneYear2023-05-3109599701core:WithinOneYear2023-05-3109599701core:ListedExchangeTraded2023-05-3109599701core:UnlistedNon-exchangeTraded2023-05-3109599701core:ShareCapital2023-05-3109599701core:SharePremium2023-05-3109599701core:RevaluationReserve2023-05-3109599701core:OtherReservesSubtotal2023-05-3109599701core:RetainedEarningsAccumulatedLosses2023-05-3109599701core:NetGoodwill2022-06-0109599701core:IntangibleAssetsOtherThanGoodwill2022-06-0109599701core:LandBuildings2022-06-0109599701core:PlantMachinery2022-06-0109599701core:Vehicles2022-06-0109599701core:FurnitureFittings2022-06-0109599701core:OfficeEquipment2022-06-0109599701core:AfterOneYear2022-06-0109599701core:WithinOneYear2022-06-0109599701core:ListedExchangeTraded2022-06-0109599701core:UnlistedNon-exchangeTraded2022-06-0109599701core:ShareCapital2022-06-0109599701core:SharePremium2022-06-0109599701core:RevaluationReserve2022-06-0109599701core:OtherReservesSubtotal2022-06-0109599701core:RetainedEarningsAccumulatedLosses2022-06-0109599701core:AfterOneYear2023-06-012024-05-3109599701core:WithinOneYear2023-06-012024-05-3109599701core:Non-currentFinancialInstrumentscore:CostValuation2023-06-012024-05-3109599701core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-06-012024-05-3109599701core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-06-012024-05-3109599701core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-06-012024-05-3109599701core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-06-012024-05-3109599701core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-06-012024-05-3109599701core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3109599701core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3109599701core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-06-012024-05-3109599701core:Non-currentFinancialInstrumentscore:CostValuation2024-05-3109599701core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-05-3109599701core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-05-3109599701core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-05-3109599701core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-05-3109599701core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-05-3109599701core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-05-3109599701core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-05-3109599701core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-05-3109599701core:Non-currentFinancialInstrumentscore:CostValuation2023-05-3109599701core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-3109599701core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-3109599701core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-3109599701core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-3109599701core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-3109599701core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-3109599701core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-3109599701core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-3109599701bus:Director12023-06-012024-05-31

ROWLAND RESTORATIVE DENTISTRY LIMITED

Registered Number
09599701
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

ROWLAND RESTORATIVE DENTISTRY LIMITED
Company Information
for the year from 1 June 2023 to 31 May 2024

Director

ROWLAND, Gary Charles, Mr.

Registered Address

8 Ladygate
Beverley
HU17 8BH

Registered Number

09599701 (England and Wales)
ROWLAND RESTORATIVE DENTISTRY LIMITED
Statement of Financial Position
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets341,9835,415
Investments480,00080,000
121,98385,415
Current assets
Debtors35,00914,448
35,00914,448
Creditors amounts falling due within one year5(73,047)(77,672)
Net current assets (liabilities)(38,038)(63,224)
Total assets less current liabilities83,94522,191
Creditors amounts falling due after one year6(43,030)(13,180)
Provisions for liabilities7(10,496)-
Net assets30,4199,011
Capital and reserves
Called up share capital100100
Profit and loss account30,3198,911
Shareholders' funds30,4199,011
The financial statements were approved and authorised for issue by the Director on 29 January 2025, and are signed on its behalf by:
ROWLAND, Gary Charles, Mr.
Director
Registered Company No. 09599701
ROWLAND RESTORATIVE DENTISTRY LIMITED
Notes to the Financial Statements
for the year ended 31 May 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.
Revenue from sale of goods
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.
Current taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.
Deferred tax
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted, or substantively enacted, by the reporting date that are expected to apply to the reversal of the timing difference.
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
Vehicles20
Office Equipment20
Investments
Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.
2.Average number of employees

20242023
Average number of employees during the year11
3.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 June 2333,961-10,95144,912
Additions2,67048,04021550,925
At 31 May 2436,63148,04011,16695,837
Depreciation and impairment
At 01 June 2328,937-10,56039,497
Charge for year4,5299,60822014,357
At 31 May 2433,4669,60810,78053,854
Net book value
At 31 May 243,16538,43238641,983
At 31 May 235,024-3915,415
4.Fixed asset investments

Other investments1

Total

££
Cost or valuation
At 01 June 2380,00080,000
At 31 May 2480,00080,000
Net book value
At 31 May 2480,00080,000
At 31 May 2380,00080,000

Notes

1Other investments other than loans
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables25,57520,084
Bank borrowings and overdrafts16,47421,431
Taxation and social security28,55134,945
Accrued liabilities and deferred income2,4471,212
Total73,04777,672
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts43,03013,180
Total43,03013,180
7.Provisions for liabilities

2024

2023

££
Net deferred tax liability (asset)10,496-
Total10,496-
8.Related party transactions
At the year end the Director owed the company £19,993.57 (2023: the company owed the Director £3,188). Interest has been charged on the loan, which is repayable upon demand.