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Company Registration No. SC677963 (Scotland)
The Rock Dental Laboratory Limited Unaudited accounts for the year ended 31 October 2025
The Rock Dental Laboratory Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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The Rock Dental Laboratory Limited Company Information for the year ended 31 October 2025
Director
James Dingwall
Company Number
SC677963 (Scotland)
Registered Office
43 WALLACE STREET DUMBARTON G82 1HL SCOTLAND
Accountants
McKinnon & Co Ltd ACPA 33 Newmarket Street Ayr Ayrshire KA7 1LL
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The Rock Dental Laboratory Limited Statement of financial position as at 31 October 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
255
892
Current assets
Inventories
4,664
4,240
Cash at bank and in hand
8,542
5,059
13,206
9,299
Creditors: amounts falling due within one year
5
(10,884)
(7,576)
Net current assets
2,322
1,723
Total assets less current liabilities
2,577
2,615
Creditors: amounts falling due after more than one year
6
(407)
(268)
Net assets
2,170
2,347
Capital and reserves
Called up share capital
1
1
Profit and loss account
2,169
2,346
Shareholders' funds
2,170
2,347
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 16 April 2026 and were signed on its behalf by
James Dingwall Director Company Registration No. SC677963
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The Rock Dental Laboratory Limited Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
The Rock Dental Laboratory Limited is a private company, limited by shares, registered in Scotland, registration number SC677963. The registered office is 43 WALLACE STREET, DUMBARTON, G82 1HL, SCOTLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% Straight Line
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 November 2024
3,185
At 31 October 2025
3,185
Depreciation
At 1 November 2024
2,293
Charge for the year
637
At 31 October 2025
2,930
Net book value
At 31 October 2025
255
At 31 October 2024
892
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,200
1,200
Taxes and social security
9,684
6,376
10,884
7,576
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The Rock Dental Laboratory Limited Notes to the Accounts for the year ended 31 October 2025
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Loans from directors
407
268
7
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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