RLL LIMITED


Directors	AHMED, Aqueela
	JANJUA, Sameer Tabassam Ijaz


Registered Address	Fulford Lodge 1 Heslington Lane
	Fulford
	York
	YO10 4HW


Registered Number	11372147 (England and Wales)

Statement of Financial Position
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		346,594		53,114
Tangible assets	4		70,475		55,251
			417,069		108,365
Current assets
Stocks	5	3,050		2,775
Debtors		110,622		24,333
Cash at bank and on hand		33,378		109,563
		147,050		136,671
Creditors amounts falling due within one year	6	(497,976)		(136,679)
Net current assets (liabilities)			(350,926)		(8)
Total assets less current liabilities			66,143		108,357
Creditors amounts falling due after one year	7		-		(89,475)
Net assets			66,143		18,882
Capital and reserves
Profit and loss account			66,143		18,882
Shareholders' funds			66,143		18,882

The company was entitled to exemption from audit for this reporting period 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 Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 8 December 2025, and are signed on its behalf by:

JANJUA, Sameer Tabassam Ijaz
Director
Registered Company No. 11372147

RLL LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

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
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Functional and presentation currency
	The financial statements are presented in sterling and this is the functional currency of the company.

	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.

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 stage of completion.

	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 they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Intangible assets
	Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts are recorded at fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. Intangible assets acquired as part of a business combination are only recognised separately to goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

Intangible assets

Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses. Any intangible assets carried at revalued amounts are recorded at fair value at the date of revaluation, as determined by reference to an active market, less any subsequent accumulated amortisation and subsequent accumulated impairment losses. 

Intangible assets acquired as part of a business combination are only recognised separately to goodwill when they arise from contractual or other legal rights, are separable, the expected future economic benefits are probable and the cost or value can be measured reliably.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	8		8

3.	Intangible assets

	Other	Total
	£	£
Cost or valuation
At 01 April 24	53,114	53,114
Additions	293,480	293,480
At 31 March 25	346,594	346,594
Net book value
At 31 March 25	346,594	346,594
At 31 March 24	53,114	53,114

4.	Tangible fixed assets

	Plant & machinery	Fixtures & fittings	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 April 24	77,566	16,176	8,399	102,141
Additions	31,836	-	400	32,236
Disposals	-	(2,813)	(3,065)	(5,878)
At 31 March 25	109,402	13,363	5,734	128,499
Depreciation and impairment
At 01 April 24	36,084	7,351	3,455	46,890
Charge for year	10,998	970	469	12,437
On disposals	-	(452)	(851)	(1,303)
At 31 March 25	47,082	7,869	3,073	58,024
Net book value
At 31 March 25	62,320	5,494	2,661	70,475
At 31 March 24	41,482	8,825	4,944	55,251

5.	Stocks

	2025	2024
	£	£
Raw materials and consumables	3,050	2,775
Total	3,050	2,775

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	75,307	40,526
Bank borrowings and overdrafts	-	15,041
Amounts owed to related parties	409,647	-
Taxation and social security	9,988	33,593
Other creditors	-	44,636
Accrued liabilities and deferred income	3,034	2,883
Total	497,976	136,679

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	-	89,475
Total	-	89,475