RORYDENT LIMITED

Company Registration Number:
SC701754 (Scotland)

Unaudited abridged accounts for the year ended 30 June 2025

Period of accounts

Start date: 01 July 2024

End date: 30 June 2025

RORYDENT LIMITED

Contents of the Financial Statements

for the Period Ended 30 June 2025

Balance sheet
Notes

RORYDENT LIMITED

Balance sheet

As at 30 June 2025


Notes
2025
2024


£
£
Fixed assets
Intangible assets: 3 1,010,000 560,000
Tangible assets: 4 483,841 81,554
Total fixed assets: 1,493,841 641,554
Current assets
Stocks: 196,015 77,700
Debtors: 5 371,322 221,731
Cash at bank and in hand: 20,747 0
Total current assets: 588,084 299,431
Creditors: amounts falling due within one year: 6 (333,639) (281,201)
Net current assets (liabilities): 254,445 18,230
Total assets less current liabilities: 1,748,286 659,784
Creditors: amounts falling due after more than one year: 7 (1,335,724) (466,192)
Provision for liabilities: (91,930) (15,495)
Total net assets (liabilities): 320,632 178,097
Capital and reserves
Called up share capital: 1,000 1,000
Profit and loss account: 319,632 177,097
Shareholders funds: 320,632 178,097

The notes form part of these financial statements

RORYDENT LIMITED

Balance sheet statements

For the year ending 30 June 2025 the company was entitled to exemption 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

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 & loss account.

This report was approved by the board of directors on 29 June 2026
and signed on behalf of the board by:

Name: Dr Rory Lamont Stewart
Status: Director

The notes form part of these financial statements

RORYDENT LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

RORYDENT LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2025

2. Employees

2025 2024
Average number of employees during the period 12 12

RORYDENT LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2025

3. Intangible Assets

Total
Cost £
At 01 July 2024 560,000
Additions 450,000
At 30 June 2025 1,010,000
Net book value
At 30 June 2025 1,010,000
At 30 June 2024 560,000

RORYDENT LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2025

4. Tangible Assets

Total
Cost £
At 01 July 2024 141,629
Additions 455,081
At 30 June 2025 596,710
Depreciation
At 01 July 2024 60,075
Charge for year 52,794
At 30 June 2025 112,869
Net book value
At 30 June 2025 483,841
At 30 June 2024 81,554

RORYDENT LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2025

5. Debtors

2025 2024
££
Debtors due after more than one year: 0 0

RORYDENT LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2025

6. Creditors: amounts falling due within one year note

Bank overdraft 2025 - £ 0 2024 - £ 17,082 Director's account 60,308 93,449 Bank loans 21,293 21,293 Trad creditors 41,165 27,907 Accruals and def inc 16,536 13,513 Inter-co with ROR 162,966 76,586 PAYE creditor 6,307 6,307 Corporation tax 25,064 25,064 Tota; 333,639 264,119

RORYDENT LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2025

7. Creditors: amounts falling due after more than one year note

Bank loans 2025 - £1,263,353 2024 - £393,821 Loan from STE 72,371 72,371 Total 1,335,724 466,192

RORYDENT LIMITED

Notes to the Financial Statements

for the Period Ended 30 June 2025

8. Post balance sheet events

So far as the Board is aware there are no post balance sheet events to be recorded in these accounts.