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Company No: 12670990 (England and Wales)

# SS&RM LIMITED

### Unaudited Financial Statements
For the financial year ended 30 June 2025
Pages for filing with the registrar

SS&RM LIMITED

## Unaudited Financial Statements

For the financial year ended 30 June 2025

Contents

SS&RM LIMITED

## STATEMENT OF FINANCIAL POSITION

As at 30 June 2025
SS&RM LIMITED

## STATEMENT OF FINANCIAL POSITION (continued)

As at 30 June 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Tangible assets | 3 | 13,756 |  | 16,582
Investments | 4 | 50 |  | 50
|  | 13,806 |  | 16,632
Current assets |  |  |  |
Stocks | 5 | 5,000 |  | 5,000
Debtors | 6 | 409,454 |  | 288,909
Cash at bank and in hand |  | 127,959 |  | 122,642
|  | 542,413 |  | 416,551
Creditors: amounts falling due within one year | 7 | ( 117,105) |  | ( 115,958)
Net current assets |  | 425,308 |  | 300,593
Total assets less current liabilities |  | 439,114 |  | 317,225
Provision for liabilities | 8 | ( 2,508) |  | ( 2,905)
Net assets |  | 436,606 |  | 314,320
Capital and reserves |  |  |  |
Called-up share capital | 9 | 1 |  | 1
Profit and loss account |  | 436,605 |  | 314,319
Total shareholder's funds |  | 436,606 |  | 314,320

For the financial year ending 30 June 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year 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; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of SS&RM Limited (registered number: 12670990) were approved and authorised for issue by the Board of Directors on 04 February 2026. They were signed on its behalf by:

Suresh Somasundaran Director |

SS&RM LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025
SS&RM LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 June 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

SS&RM Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 326 Tavistock Road, Plymouth, PL6 8AL, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

##### Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

##### Dividend income

Dividend income from investments is recognised when the shareholders' rights to receive payment have been established (provided that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably).

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

##### Tangible fixed assets

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided on all tangible fixed assets, other than investment properties and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line/reducing balance basis over its expected useful life, as follows:

Vehicles | 4 years straight line
Fixtures and fittings | 25 % reducing balance
Tools and equipment | 25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

##### Leases

The Company as lessee
Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

##### Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Statement of Financial Position date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

##### Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.
At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

##### Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

##### Cash and cash equivalents

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 creditors: amounts falling due within one year.

##### Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

##### Ordinary share capital

The ordinary share capital of the Company is presented as equity.

##### 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.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 3 |  | 2

#### 3. Tangible assets

| Vehicles |  | Fixtures and fittings |  | Tools and equipment |  | Total
| £ |  | £ |  | £ |  | £
Cost |  |  |  |  |  |  |
At 01 July 2024 | 800 |  | 8,586 |  | 11,060 |  | 20,446
Additions | 0 |  | 0 |  | 1,440 |  | 1,440
At 30 June 2025 | 800 |  | 8,586 |  | 12,500 |  | 21,886
Accumulated depreciation |  |  |  |  |  |  |
At 01 July 2024 | 0 |  | 3,622 |  | 242 |  | 3,864
Charge for the financial year | 200 |  | 1,241 |  | 2,825 |  | 4,266
At 30 June 2025 | 200 |  | 4,863 |  | 3,067 |  | 8,130
Net book value |  |  |  |  |  |  |
At 30 June 2025 | 600 |  | 3,723 |  | 9,433 |  | 13,756
At 30 June 2024 | 800 |  | 4,964 |  | 10,818 |  | 16,582

#### 4. Fixed asset investments

| Other investments |  | Total
| £ |  | £
Cost or valuation before impairment |  |  |
At 01 July 2024 | 50 |  | 50
At 30 June 2025 | 50 |  | 50
Carrying value at 30 June 2025 | 50 |  | 50
Carrying value at 30 June 2024 | 50 |  | 50

Investments in shares

Name of entity | Registered office | Principal activity | Class of shares | Ownership 30.06.2025 | Ownership 30.06.2024
The Rock Practice Limited | 14 The Rock Hotel, Yelverton, Devon, United Kingdom, PL20 6DS | Dental Practice activities | Ordinary | 50.00% | 50.00%

#### 5. Stocks

| 2025 |  | 2024
| £ |  | £
Stocks | 5,000 |  | 5,000

#### 6. Debtors

| 2025 |  | 2024
| £ |  | £
Amounts owed by directors | 117,854 |  | 0
Accrued income | 27,874 |  | 32,289
Other debtors | 263,726 |  | 256,620
| 409,454 |  | 288,909

#### 7. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Accruals | 21,358 |  | 14,093
Taxation and social security | 60,447 |  | 36,755
Other creditors | 35,300 |  | 65,110
| 117,105 |  | 115,958

#### 8. Deferred tax

| 2025 |  | 2024
| £ |  | £
At the beginning of financial year | ( 2,905) |  | ( 1,979)
Credited/(charged) to the Statement of Income and Retained Earnings | 397 |  | ( 926)
At the end of financial year | ( 2,508) |  | ( 2,905)

#### 9. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1 Ordinary share of £ 1.00 | 1 |  | 1

#### 10. Related party transactions

Transactions with the entity's directors

| 2025 |  | 2024
| £ |  | £
Amounts owed by directors | 117,854 |  | 9,820

Interest is charged at 2.25% per annum and the amount is repayable on demand