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Company Registration No. 13777555 (England and Wales)
Rohan Dental Care Ltd Unaudited accounts for the year ended 31 December 2024
Rohan Dental Care Ltd Unaudited accounts Contents
Page
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Rohan Dental Care Ltd Company Information for the year ended 31 December 2024
Director
Dr Rohan Sahdev
Company Number
13777555 (England and Wales)
Registered Office
HEATH HILL GREEN LTD ATLANTIC BUSINESS C ATLANTIC STREET ALTRINCHAM CHESHIRE WA14 5NQ UNITED KINGDOM
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Rohan Dental Care Ltd Statement of financial position as at 31 December 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
31,919 
6,237 
Investments
220,544 
354,464 
252,463 
360,701 
Current assets
Inventories
3,500 
- 
Debtors
54,965 
55,737 
Cash at bank and in hand
28,128 
69,226 
86,593 
124,963 
Creditors: amounts falling due within one year
(313,469)
(202,317)
Net current liabilities
(226,876)
(77,354)
Net assets
25,587 
283,347 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
25,586 
283,346 
Shareholders' funds
25,587 
283,347 
For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 29 September 2025 and were signed on its behalf by
Dr Rohan Sahdev Director Company Registration No. 13777555
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Rohan Dental Care Ltd Notes to the Accounts for the year ended 31 December 2024
1
Statutory information
Rohan Dental Care Ltd is a private company, limited by shares, registered in England and Wales, registration number 13777555. The registered office is HEATH HILL GREEN LTD ATLANTIC BUSINESS C, ATLANTIC STREET, ALTRINCHAM, CHESHIRE, WA14 5NQ, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
These financial statements for the year ended 31 December 2024 are the first financial statements that comply with FRS 102 Section 1A Small Entities. The date of transition is 1 January 2023. The transition to FRS 102 Section 1A Small Entities has resulted in a small number of changes in accounting policies to those used previously. The nature of these changes and their impact on opening equity and profit for the comparative period are explained in the notes below.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
4 years
Fixtures & fittings
10 years
Computer equipment
3 years
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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Rohan Dental Care Ltd Notes to the Accounts for the year ended 31 December 2024
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2024
9,941 
- 
664 
10,605 
Additions
- 
32,000 
- 
32,000 
At 31 December 2024
9,941 
32,000 
664 
42,605 
Depreciation
At 1 January 2024
4,147 
- 
221 
4,368 
Charge for the year
2,897 
3,200 
221 
6,318 
At 31 December 2024
7,044 
3,200 
442 
10,686 
Net book value
At 31 December 2024
2,897 
28,800 
222 
31,919 
At 31 December 2023
5,794 
- 
443 
6,237 
5
Investments
Other investments 
£ 
Valuation at 1 January 2024
354,464 
Disposals
(133,920)
Valuation at 31 December 2024
220,544 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
54,965 
42,487 
Other debtors
- 
13,250 
54,965 
55,737 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
312,818 
202,317 
Loans from directors
651 
- 
313,469 
202,317 
8
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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