ROWLAND RESTORATIVE DENTISTRY LIMITED


Director	ROWLAND, Gary Charles, Mr.


Registered Address	8 Ladygate
	Beverley
	HU17 8BH


Registered Number	09599701 (England and Wales)

Statement of Financial Position
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		31,513		41,983
Investments	4		-		80,000
			31,513		121,983
Current assets
Debtors		35,942		35,009
Cash at bank and on hand		21,172		-
		57,114		35,009
Creditors amounts falling due within one year	5	(49,637)		(72,981)
Net current assets (liabilities)			7,477		(37,972)
Total assets less current liabilities			38,990		84,011
Creditors amounts falling due after one year	6		(30,298)		(43,030)
Provisions for liabilities	7		(7,878)		(10,496)
Net assets			814		30,485
Capital and reserves
Called up share capital			100		100
Profit and loss account			714		30,385
Shareholders' funds			814		30,485

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 Director acknowledges 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 Director on 11 May 2026, and are signed on its behalf by:

ROWLAND, Gary Charles, Mr.
Director
Registered Company No. 09599701

ROWLAND RESTORATIVE DENTISTRY LIMITED

Notes to the Financial Statements
for the year ended 31 May 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
	These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Basis of preparation
	The financial statements have been prepared on the historical cost basis.

	Functional and presentation currency
	The financial statements are presented in sterling, which is the functional currency of the entity.

	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 state of completion.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

Employee benefits

Contributions to defined contribution plans are expensed in the period to which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

	Current taxation
	The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amount of tax expected to pay or recover using the tax rates and laws that have been enacted, or substantively enacted, at the reporting date.

Current taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. 

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

	Deferred tax
	Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Deferred tax

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

	Tangible fixed assets and depreciation
	Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Investments
	Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 June 24	36,631	48,040	11,166	95,837
Additions	-	-	1,145	1,145
At 31 May 25	36,631	48,040	12,311	96,982
Depreciation and impairment
At 01 June 24	33,470	9,608	10,776	53,854
Charge for year	1,559	9,608	448	11,615
At 31 May 25	35,029	19,216	11,224	65,469
Net book value
At 31 May 25	1,602	28,824	1,087	31,513
At 31 May 24	3,161	38,432	390	41,983

4.	Fixed asset investments

	Other investments¹	Total
	£	£
Cost or valuation
At 01 June 24	80,000	80,000
Disposals	(80,000)	(80,000)
Impairment
Charge for year	23,100	23,100
On disposals	(23,100)	(23,100)
Net book value
At 31 May 25	-	-
At 31 May 24	80,000	80,000

	Notes
	¹Other investments other than loans

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	20,505	25,575
Bank borrowings and overdrafts	11,978	16,474
Taxation and social security	15,921	28,485
Accrued liabilities and deferred income	1,233	2,447
Total	49,637	72,981

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	30,298	43,030
Total	30,298	43,030

7.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	7,878	10,496
Total	7,878	10,496

8.	Related party transactions
	At the year end the Director owed the company £23,458 (2024: £19,994). Interest has been charged on the loan, which is repayable upon demand.