For the financial period ended 31 March 2025 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 of its financial statements for the period in question in accordance with section 476.

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.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

RG & ARG Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 27b Daymer Gardens, Pinner, England, HA5 2HW.

These financial statements cover the four-month period ended 31 March 2025, following a change in the company’s financial year end from 30 November to 31 March. The change was made to align the company’s reporting date with other entities under the common ownership of the director.

The company filed dormant accounts in the prior year, as it had not commenced trading activities during that period. Therefore, any comparison with the prior year’s figures is not meaningful or relevant.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

The company has net current liability of £660,558 (2024 : £100) and net liabilities of £36,116 (2024 : £100). Directors has confirmed that they will support the company to meet its liabilities and obligations for at least twelve months from the date of approval of these financial statements. For this reason, the directors continue to adopt the going concern basis in preparing the financial statements.true

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

The average monthly number of persons (including directors) employed by the company during the period was:

The bank loans and overdrafts falling due less than 1 year and after more than 1 year are secured by a fixed and floating charge over the following:

1) A first legal charge from RG & ARG LTD over the freehold land and buildings at 51 High Street, Great Missenden, Buckinghamshire HP16 0AL.

2) An unlimited debenture from RG & ARG LTD.

3) An all moneys joint and several guarantee from Mr RV Goria & Mrs RV Goria for a principal amount of £210,000 plus interest and other costs as detailed in the guarantee together with such other security as the Bank may from time to time hold in respect of the debts and liabilities of the guarantors to the Bank.

4) An omnibus guarantee and set off agreement among the Bank, RG & ARG LTD and The Chequers Endodontics Practice Limited together with such other security as the Bank may from time to time hold in respect of the debts and liabilities of any guarantor to the Bank.