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Registered number: 10770289
| The Royston Practice Limited Financial statements Information for filing with the registrar 31 March 2026 |
The Royston Practice Limited
Balance Sheet At 31 March 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Investments | 4 |  | 631,370 |  | 631,370
|  |  | 631,370 |  | 631,370
Current assets |  |  |  |  |
Cash at bank and in hand |  | 12,711 |  | 7,766 |
|  | 12,711 |  | 7,766 |
Creditors: amounts falling due within one year | 5 | (290,153) |  | (228,925) |
Net current liabilities |  |  | (277,442) |  | (221,159)
Total assets less current liabilities |  |  | 353,928 |  | 410,211
Creditors: amounts falling due after more than one year | 6 |  | (445,345) |  | (467,962)
Net liabilities |  |  | (91,417) |  | (57,751)
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 300 |  | 300
Profit and loss account |  |  | (91,717) |  | (58,051)
Shareholders' funds / (deficit) |  |  | (91,417) |  | (57,751)
1
The Royston Practice Limited
Balance Sheet (continued) At 31 March 2026 The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 30 June 2026.
Kushal Mansukhlal Gadhia
Director
Registered number: 10770289 The notes on pages 3 to 4 form part of these financial statements. 2
The Royston Practice Limited
Notes to the financial statements for the year ended 31 March 2026
1. | General information
The Royston Practice Limited ("the company") is a private company limited by shares, incorporated in the United Kingdom and registered in England. The address of the registered office is 69 High Street, Royston, Hertfordshire, SG8 9AW. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102) and the Companies Act 2006.
| 2.2 | Going concern
The accounts have been prepared on the going concern basis due to the support of the company's bank.
| 2.3 | Valuation of investments
Investments in subsidiaries are measured at cost less accumulated impairment. Investments in unlisted company shares, whose market value can be reliably determined, are remeasured to market value at each balance sheet date. Gains and losses on remeasurement are recognised in the statement of comprehensive income for the period. Where market value cannot be reliably determined, such investments are stated at historic cost less impairment.
3. | Employees
| The average monthly number of employees, including the directors, during the year was as follows:
|  |  | 2026 | 2025
|  |  | No. | No.
|  | Directors | 3 | 3
4. | Investments
|  | Shares in group undertaking
|  | £
| Cost |
| At 1 April 2025 | 631,370
| At 31 March 2026 | 631,370
3
The Royston Practice Limited
Notes to the financial statements for the year ended 31 March 2026
5. | Creditors: amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 29,308 | 36,000
| Other creditors | 260,065 | 192,085
| Accruals and deferred income | 780 | 840
|  | 290,153 | 228,925
6. | Creditors: amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 445,345 | 467,962
|  | 445,345 | 467,962
7. | Related party transactions
| During the year the company operated an intercompany account with Royston Dental Care Ltd to record amounts due to and from the company. At 31 March 2026 the company owed Royston Dental Care Ltd £260,065 (2025: £192,085).
4