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REGISTERED NUMBER: SC768132 (Scotland)














Unaudited Financial Statements

for the Year Ended 30 September 2024

for

Roden Dental Ltd

Roden Dental Ltd (Registered number: SC768132)






Contents of the Financial Statements
for the Year Ended 30 September 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Roden Dental Ltd

Company Information
for the Year Ended 30 September 2024







DIRECTOR: P Roden





REGISTERED OFFICE: 12 Bishops Road
Inverness
IV3 5SD





REGISTERED NUMBER: SC768132 (Scotland)





ACCOUNTANTS: Dental Accountants Scotland Ltd
Specialist Dental Accountants & Advisors
Cornerstone House
Station Road
Selkirk
Borders
TD7 5DJ

Roden Dental Ltd (Registered number: SC768132)

Balance Sheet
30 September 2024

30.9.24 30.9.23
Notes £    £    £   
FIXED ASSETS
Intangible assets 4 332,025 -
Tangible assets 5 394,669 -
Investments 6 1 -
726,695 -

CURRENT ASSETS
Stocks 11,784 -
Debtors 7 7,550 -
Cash at bank and in hand 157,789 100
177,123 100
CREDITORS
Amounts falling due within one year 8 143,493 -
NET CURRENT ASSETS 33,630 100
TOTAL ASSETS LESS CURRENT
LIABILITIES

760,325

100

CREDITORS
Amounts falling due after more than one
year

9

(630,480

)

-

PROVISIONS FOR LIABILITIES 10 (18,278 ) -
NET ASSETS 111,567 100

CAPITAL AND RESERVES
Called up share capital 11 100 100
Retained earnings 111,467 -
SHAREHOLDERS' FUNDS 111,567 100

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

Roden Dental Ltd (Registered number: SC768132)

Balance Sheet - continued
30 September 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 4 June 2025 and were signed by:





P Roden - Director


Roden Dental Ltd (Registered number: SC768132)

Notes to the Financial Statements
for the Year Ended 30 September 2024

1. STATUTORY INFORMATION

Roden Dental 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.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2023, 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 the cost less estimated residual value of each asset over its estimated useful life.
Freehold property - Not depreciated
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

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.

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 7 (2023 - 7 ) .

Roden Dental Ltd (Registered number: SC768132)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
Additions 349,500
At 30 September 2024 349,500
AMORTISATION
Amortisation for year 17,475
At 30 September 2024 17,475
NET BOOK VALUE
At 30 September 2024 332,025

5. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
Additions 317,736 19,816 69,111
At 30 September 2024 317,736 19,816 69,111
DEPRECIATION
Charge for year - 4,954 17,278
At 30 September 2024 - 4,954 17,278
NET BOOK VALUE
At 30 September 2024 317,736 14,862 51,833

Motor Computer
vehicles equipment Totals
£    £    £   
COST
Additions 8,000 6,326 420,989
At 30 September 2024 8,000 6,326 420,989
DEPRECIATION
Charge for year 2,000 2,088 26,320
At 30 September 2024 2,000 2,088 26,320
NET BOOK VALUE
At 30 September 2024 6,000 4,238 394,669

Roden Dental Ltd (Registered number: SC768132)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

6. FIXED ASSET INVESTMENTS
Other
investments
£   
COST
Additions 1
At 30 September 2024 1
NET BOOK VALUE
At 30 September 2024 1

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Trade debtors 7,550 -

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.9.24 30.9.23
£    £   
Bank loans and overdrafts 35,863 -
Hire purchase contracts 6,834 -
Trade creditors 5,817 -
Taxation and social security 32,139 -
Other creditors 62,840 -
143,493 -

9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
30.9.24 30.9.23
£    £   
Bank loans 608,562 -
Hire purchase contracts 21,918 -
630,480 -

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 608,562 -

10. PROVISIONS FOR LIABILITIES
30.9.24 30.9.23
£    £   
Deferred tax 18,278 -

Roden Dental Ltd (Registered number: SC768132)

Notes to the Financial Statements - continued
for the Year Ended 30 September 2024

10. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Provided during year 18,278
Balance at 30 September 2024 18,278

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.9.24 30.9.23
value: £    £   
80 Ordinary Share A 1 80 80
20 Ordinary Share B 1 20 20
100 100

12. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the directors advanced the company monies. At the yearend the company was due the directors £60,061. No interest has been charged and there are no specific repayment terms.