REGISTRAR OF COMPANIES

Registration number: SC457767

Roshan Fernandez Dental Care Limited

Contents

Accountants' Report	1
Balance Sheet	2

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Roshan Fernandez Dental Care Limited
for the Year Ended 31 August 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Roshan Fernandez Dental Care Limited for the year ended 31 August 2025 as set out on pages 2 to 4 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Roshan Fernandez Dental Care Limited, as a body, in accordance with the terms of our engagement letter dated 13 December 2022. Our work has been undertaken solely to prepare for your approval the accounts of Roshan Fernandez Dental Care Limited and state those matters that we have agreed to state to the Board of Directors of Roshan Fernandez Dental Care Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Roshan Fernandez Dental Care Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Roshan Fernandez Dental Care Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Roshan Fernandez Dental Care Limited. You consider that Roshan Fernandez Dental Care Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Roshan Fernandez Dental Care Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Dodd & Co Limited
Chartered Accountants
Clint Mill
Cornmarket
PENRITH
CA11 7HW

18 January 2026

Roshan Fernandez Dental Care Limited

(Registration number: SC457767)
Balance Sheet as at 31 August 2025

		2025 £	2024 £
Fixed assets		2,518	2,963
Current assets		34,854	38,851
Creditors: Amounts falling due within one year		(33,340)	(31,029)
Net current assets		1,514	7,822
Total assets less current liabilities		4,032	10,785
Accruals and deferred income		(3,180)	(3,036)
		852	7,749
Capital and reserves		852	7,749

Roshan Fernandez Dental Care Limited

(Registration number: SC457767)
Balance Sheet as at 31 August 2025 (continued)

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Little Beck
8 Macbeth Place
LUMPHANAN
AB31 4SG

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 1).

3	Related party transactions

Transactions with directors

2025	At 1 September 2024 £	Advances £	Repayments £	Dividends credited £	Interest £	At 31 August 2025 £
R F S Fernandez
Directors loan account	22,990	17,576	(417)	(23,000)	595	17,744

2024	At 1 September 2023 £	Advances £	Repayments £	Dividends credited £	Interest £	At 31 August 2024 £
R F S Fernandez
Directors loan account	35,398	23,614	(1,268)	(35,400)	646	22,990

Directors' advances are repayable on demand.

Interest has been charged at a rate of 2.25% up to 5 April 2025 and 3.75% thereafter on advances to directors.

For the financial year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Roshan Fernandez Dental Care Limited

(Registration number: SC457767)
Balance Sheet as at 31 August 2025 (continued)

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 18 January 2026 and signed on its behalf by:
 

......................................... R F S Fernandez Director