2 false false false false false false false false false false true false false false false false false No description of principal activity 2025-04-01 Sage Accounts Production Advanced 2025 - FRS102_2025 7,445 4,772 688 5,460 1,985 2,673 xbrli:pure xbrli:shares iso4217:GBP 09519874 2025-04-01 2026-03-31 09519874 2026-03-31 09519874 2025-03-31 09519874 2024-04-01 2025-03-31 09519874 2025-03-31 09519874 2024-03-31 09519874 core:PlantMachinery 2025-04-01 2026-03-31 09519874 bus:Director1 2025-04-01 2026-03-31 09519874 core:PlantMachinery 2025-03-31 09519874 core:PlantMachinery 2026-03-31 09519874 core:WithinOneYear 2026-03-31 09519874 core:WithinOneYear 2025-03-31 09519874 core:AfterOneYear 2025-03-31 09519874 core:ShareCapital 2026-03-31 09519874 core:ShareCapital 2025-03-31 09519874 core:RetainedEarningsAccumulatedLosses 2026-03-31 09519874 core:RetainedEarningsAccumulatedLosses 2025-03-31 09519874 core:PlantMachinery 2025-03-31 09519874 bus:SmallEntities 2025-04-01 2026-03-31 09519874 bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 09519874 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 09519874 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 09519874 bus:FullAccounts 2025-04-01 2026-03-31
COMPANY REGISTRATION NUMBER: 09519874

SPECIALIST RESTORATIVE CONSULTANCY LTD

Filleted Unaudited Financial Statements

31 March 2026

SPECIALIST RESTORATIVE CONSULTANCY LTD

Statement of Financial Position

31 March 2026

| 2026 | 2025
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 1,985 | 2,673

Current assets

Debtors | 6 | 769 |  | 700
Cash at bank and in hand | 22,864 |  | 21,348
| -------- |  | --------
| 23,633 |  | 22,048

Creditors: amounts falling due within one year | 7 | 1,742 |  | 4,004
| -------- |  | --------
Net current assets |  | 21,891 | 18,044
|  | -------- | --------
Total assets less current liabilities |  | 23,876 | 20,717

Creditors: amounts falling due after more than one year | 8 |  | – | 166

Provisions

Taxation including deferred tax |  | 508 | 508
|  | -------- | --------
Net assets |  | 23,368 | 20,043
|  | -------- | --------

Capital and reserves

Called up share capital |  | 1 | 1
Profit and loss account |  | 23,367 | 20,042
|  | -------- | --------
Shareholders funds |  | 23,368 | 20,043
|  | -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

SPECIALIST RESTORATIVE CONSULTANCY LTD

Statement of Financial Position (continued)

31 March 2026
These financial statements were approved by the board of directors and authorised for issue on 6 July 2026 , and are signed on behalf of the board by:

DR H NASRY |
Director |

Company registration number: 09519874

SPECIALIST RESTORATIVE CONSULTANCY LTD

Notes to the Financial Statements

Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 113 Union Street, Oldham, OL1 1RU.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Government grants
Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. The coronavirus job retention scheme has been received in these financial statements. Government grants are recognised using the accrual model and the performance model.Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
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 amounts 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 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 assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
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:

| plant and machinery | - | 25% reducing balance

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).
5. Tangible assets

| Plant and machinery | Total
| £ | £
Cost |  |
At 1 April 2025 and 31 March 2026 | 7,445 | 7,445
| ------- | -------
Depreciation |  |
At 1 April 2025 | 4,772 | 4,772
Charge for the year | 688 | 688
| ------- | -------
At 31 March 2026 | 5,460 | 5,460
| ------- | -------
Carrying amount |  |
At 31 March 2026 | 1,985 | 1,985
| ------- | -------
At 31 March 2025 | 2,673 | 2,673
| ------- | -------

6. Debtors

| 2026 | 2025
| £ | £
Trade debtors | 769 | 700
| ---- | ----

7. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Bank loans and overdrafts | 200 | 1,250
Trade creditors | 591 | 380
Corporation tax | 941 | 526
Other creditors | 10 | 1,848
| ------- | -------
| 1,742 | 4,004
| ------- | -------

8. Creditors: amounts falling due after more than one year

| 2026 | 2025
| £ | £
Bank loans and overdrafts | – | 166
| ---- | ----

9. Director's advances, credits and guarantees
The directors loan account movement relates to dividends taken throughout the year.
10. Related party transactions
The company was under the control of Dr Hany Nasry throughout the current year. Dr Nasry is the managing director and majority shareholder.