Roslin Dental Practice Limited

Registered number

SC816121

Filleted Accounts

31 March 2026

Roslin Dental Practice Limited
Registered number:		SC816121
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Intangible assets	3		378,189			425,463
Tangible assets	4		37,120			43,421
			415,309			468,884

Current assets
Debtors	5	62,817			41,432
Cash at bank and in hand		493,402			314,350
		562,208			355,782

Creditors: amounts falling due within one year	6	(162,665)			(74,388)

Net current assets			399,543			281,394

Total assets less current liabilities			814,852			750,278


Provisions for liabilities			(9,280)			-


Net assets			805,572			750,278

Capital and reserves
Called up share capital			100			100
Share premium			677,636			677,636
Profit and loss account			127,836			72,542

Shareholder's funds			805,572			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 23 June 2026

Roslin Dental Practice Limited
Notes to the Accounts
for the year ended 31 March 2026


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		2026		2025
Number				Number

	Average number of persons employed by the company		14		12


3	Intangible fixed assets				£
	Goodwill:

	Cost
	At 1 April 2025				472,737
	At 31 March 2026				472,737

	Amortisation
	At 1 April 2025				47,274
	Provided during the year				47,274
	At 31 March 2026				94,548

	Net book value
	At 31 March 2026				378,189
	At 31 March 2025				425,463

	Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
					Fixtures, fittings & equipment
£
	Cost
	At 1 April 2025				52,113
	Additions				4,933
	At 31 March 2026				57,046

	Depreciation
	At 1 April 2025				8,692
	Charge for the year				11,234
	At 31 March 2026				19,926

	Net book value
	At 31 March 2026				37,120
	At 31 March 2025				43,421


5	Debtors		2026		2025
£				£

	Trade debtors		62,817		41,432


6	Creditors: amounts falling due within one year		2026		2025
£				£

	Trade creditors		2,131		4,685
	Accruals		6,500		3,250
	Taxation and social security costs		154,034		66,453
			162,665		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