ACCOUNTS - Final Accounts preparation

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)


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.


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.

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


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).