Registered number
SC816121
Roslin Dental Practice Limited
Filleted Accounts
31 March 2025

Roslin Dental Practice Limited
Registered number: | SC816121
Balance Sheet
as at 31 March 2025
Notes |  |  | 2025 |
£ |
Fixed assets
Intangible assets | 3 |  |  | 425,463
Tangible assets | 4 |  |  | 43,421
|  |  |  | 468,884 |
Current assets
Debtors | 5 |  | 41,432
Cash at bank and in hand |  |  | 314,350
|  |  | 355,782 |  |
Creditors: amounts falling due within one year | 6 |  | (74,388)
Net current assets |  |  |  | 281,394 |
Net assets |  |  |  | 750,278 |
Capital and reserves
Called up share capital |  |  |  | 100
Share premium |  |  |  | 677,636
Profit and loss account |  |  |  | 72,542
Shareholder's funds |  |  |  | 750,278 |
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Dr O Mowlawi
Director
Approved by the board on 8 July 2025

Roslin Dental Practice Limited
Notes to the Accounts
for the period from 1 August 2024 to 31 March 2025
1 | Accounting policies
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| Tangible fixed assets
| Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Fixtures, fittings & equipment | 25% Reducing Balance
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
2 | Employees | 2025 |
Number |
| Average number of persons employed by the company | 12
3 | Intangible fixed assets | £
| Goodwill:
| Cost
| Additions | 472,737
| At 31 March 2025 | 472,737
| Amortisation
| Provided during the period | 47,274
| At 31 March 2025 | 47,274
| Net book value
| At 31 March 2025 | 425,463
| Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 | Tangible fixed assets
|  |  |  |  |  |  |  | Fixtures, fittings & equipment
£
| Cost
| Additions | 52,113
| At 31 March 2025 | 52,113
| Depreciation
| Charge for the period | 8,692
| At 31 March 2025 | 8,692
| Net book value
| At 31 March 2025 | 43,421
5 | Debtors | 2025 |
£ |
| Trade debtors | 41,432
6 | Creditors: amounts falling due within one year | 2025 |
£ |
| Trade creditors | 4,685
| Accruals | 3,250
| Taxation and social security costs | 66,453
|  |  |  |  |  | 74,388 |
7 | Controlling party
| The director, Dr O Mowlawi, holds a 100% beneficial interest in the share capital of the company.
8 | Other information
| Roslin Dental Practice Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
| 6 Main Street
| Roslin
| EH25 9LE

Roslin Dental Practice Limited SC816121 false 2024-08-01 2025-03-31 2025-03-31 VT Final Accounts April 2025 Dr O Mowlawi No description of principal activity SC816121 2024-08-01 2025-03-31 SC816121 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-03-31 SC816121 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-03-31 SC816121 bus:Director40 2024-08-01 2025-03-31 SC816121 1 2024-08-01 2025-03-31 SC816121 2 2024-08-01 2025-03-31 SC816121 core:Goodwill 2024-08-01 2025-03-31 SC816121 countries:England 2024-08-01 2025-03-31 SC816121 bus:FRS102 2024-08-01 2025-03-31 SC816121 bus:FilletedAccounts 2024-08-01 2025-03-31 SC816121 2025-03-31 SC816121 core:WithinOneYear 2025-03-31 SC816121 core:ShareCapital 2025-03-31 SC816121 core:SharePremium 2025-03-31 SC816121 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC816121 core:Goodwill 2025-03-31 SC816121 2024-07-31 iso4217:GBP xbrli:pure