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Registered number: 08516448
| Royston Dental Care Ltd Financial statements Information for filing with the registrar 31 March 2025 |
Royston Dental Care Ltd
Balance Sheet At 31 March 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 344,785 |  | 308,455
|  |  | 344,785 |  | 308,455
Current assets |  |  |  |  |
Stocks |  | 5,000 |  | 5,000 |
Debtors | 6 | 515,703 |  | 245,973 |
Bank and cash balances |  | 67,375 |  | 48,141 |
|  | 588,078 |  | 299,114 |
Creditors: amounts falling due within one year | 7 | (205,345) |  | (119,204) |
Net current assets |  |  | 382,733 |  | 179,910
Total assets less current liabilities |  |  | 727,518 |  | 488,365
Creditors: amounts falling due after more than one year | 8 |  | - |  | (11,667)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (74,189) |  | (65,365) |
|  |  | (74,189) |  | (65,365)
Net assets |  |  | 653,329 |  | 411,333
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 150 |  | 150
Profit and loss account |  |  | 653,179 |  | 411,183
Shareholders' funds |  |  | 653,329 |  | 411,333
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Royston Dental Care Ltd
Balance Sheet (continued) At 31 March 2025 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 October 2025.
KM Gadhia
Director
Registered number: 08516448 The notes on pages 3 to 8 form part of these financial statements. 2
Royston Dental Care Ltd
Notes to the financial statements for the year ended 31 March 2025
1. | General information
Royston Dental Care Ltd ("the company") is a private company limited by shares, incorporated in the United Kingdom and registered in England. The address of the registered office is 69 High Street, Royston, Hertfordshire, SG8 9AW. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.
| 2.2 | Revenue
The turnover shown in the profit and loss accounts represents dental fee income receivable during the period.
| 2.3 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the statement of comprehensive income in the same period as the related expenditure.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method. 3
Royston Dental Care Ltd
Notes to the financial statements for the year ended 31 March 2025 2.Accounting policies (continued)
| 2.5 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.6 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. 4
Royston Dental Care Ltd
Notes to the financial statements for the year ended 31 March 2025 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Long-term leasehold property | - | 2% | straight line
|  |  |  | Equipment | - | 15% | reducing balance
|  |  |  | Fixtures and fittings | - | 15% | reducing balance
|  |  |  | Office equipment | - | 33% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.9 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting. 5
Royston Dental Care Ltd
Notes to the financial statements for the year ended 31 March 2025
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2025 | 2024
|  |  | No. | No.
|  | Employees | 10 | 9
4. | Intangible assets
|  | Goodwill
|  | £
| Cost |
| At 1 April 2024 | 350,000
| At 31 March 2025 | 350,000
| Amortisation |
| At 1 April 2024 | 350,000
| At 31 March 2025 | 350,000
| Net book value |
| At 31 March 2025 | -
| At 31 March 2024 | -
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Royston Dental Care Ltd
Notes to the financial statements for the year ended 31 March 2025
5. | Tangible fixed assets
|  | Long-term leasehold property | Plant and machinery | Fixtures and fittings | Office equipment | Total
|  | £ | £ | £ | £ | £
| Cost |  |  |  |  |
| At 1 April 2024 | 38,248 | 199,663 | 216,797 | 31,210 | 485,918
| Additions | 1,808 | 77,216 | 9,661 | 4,108 | 92,793
| At 31 March 2025 | 40,056 | 276,879 | 226,458 | 35,318 | 578,711
| Depreciation |  |  |  |  |
| At 1 April 2024 | 2,637 | 56,929 | 112,283 | 5,613 | 177,462
| Charge for the year | 798 | 30,090 | 16,205 | 9,371 | 56,464
| At 31 March 2025 | 3,435 | 87,019 | 128,488 | 14,984 | 233,926
| Net book value |  |  |  |  |
| At 31 March 2025 | 36,621 | 189,860 | 97,970 | 20,334 | 344,785
| At 31 March 2024 | 35,611 | 142,733 | 104,514 | 25,597 | 308,455
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 67,268 | 15,131
| Amounts owed by group undertakings | 447,085 | 230,842
| Other debtors | 1,350 | -
|  | 515,703 | 245,973
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Royston Dental Care Ltd
Notes to the financial statements for the year ended 31 March 2025
7. | Creditors: amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 10,000
| Trade creditors | 24,383 | 15,970
| Corporation tax | 57,407 | 10,448
| Other taxation and social security | 4,508 | 3,859
| Obligations under finance lease and hire purchase contracts | - | 3,808
| Other creditors | 3,503 | 7,501
| Accruals and deferred income | 115,544 | 67,618
|  | 205,345 | 119,204
8. | Creditors: amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 11,667
|  | - | 11,667
9. | Related party transactions
| During the year the company operated an intercompany account with The Royston Practice Limited to record amounts due to and from the holding company. At 31 March 2025 the company was owed £192,085 (2024: £65,842). During the year the company operated an intercompany account with Advanced Centre of Excellence (ACE) Limited to record amounts due to and from the company. At 31 March 2025 the company was owed £nil (2024: £nil). During the year the company operated an intercompany account with KS (Associate) Ltd to record amounts due to and from the company. At 31 March 2025 the company was owed £85,000 (2024: £55,000). During the year the company operated an intercompany account with Spark Smiles Ltd to record amounts due to and from the company. At 31 March 2025 the company was owed £85,000 (2024: £55,000). During the year the company operated an intercompany account with Neil and Paulomi Ltd to record amounts due to and from the company. At 31 March 2025 the company was owed £85,000 (2024: £55,000).
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