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Registered number: 13751637
R&R Dental limited
Financial Statements
For The Year Ended 31 October 2025
BBK Partnership
Chartered Accountants
1 Beauchamp Court, 10 Victors Way
Barnet
Hertfordshire
EN5 5TZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13751637
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 517,906 561,065
Tangible Assets 5 152,107 70,793
670,013 631,858
CURRENT ASSETS
Debtors 6 - 48,889
Cash at bank and in hand 127,978 25,931
127,978 74,820
Creditors: Amounts Falling Due Within One Year 7 (234,992 ) (266,753 )
NET CURRENT ASSETS (LIABILITIES) (107,014 ) (191,933 )
TOTAL ASSETS LESS CURRENT LIABILITIES 562,999 439,925
Creditors: Amounts Falling Due After More Than One Year 8 (416,073 ) (404,219 )
NET ASSETS 146,926 35,706
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 146,826 35,606
SHAREHOLDERS' FUNDS 146,926 35,706
Page 1
Page 2
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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr D Ramachandran
Director
30/10/2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
R&R Dental limited is a private company, limited by shares, incorporated in England & Wales, registered number 13751637 . The registered office is 1 Beauchamp Court, 10 Victors Way, Barnet, Hertfordshire, EN5 5TZ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 20%
Fixtures & Fittings 20%
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2024: )
- -
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2024 647,383
As at 31 October 2025 647,383
Amortisation
As at 1 November 2024 86,318
Provided during the period 43,159
As at 31 October 2025 129,477
Net Book Value
As at 31 October 2025 517,906
As at 1 November 2024 561,065
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5. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 November 2024 84,514 26,100 110,614
Additions 119,341 - 119,341
As at 31 October 2025 203,855 26,100 229,955
Depreciation
As at 1 November 2024 30,425 9,396 39,821
Provided during the period 34,686 3,341 38,027
As at 31 October 2025 65,111 12,737 77,848
Net Book Value
As at 31 October 2025 138,744 13,363 152,107
As at 1 November 2024 54,089 16,704 70,793
6. Debtors
2025 2024
£ £
Due within one year
Due after more than one year
Amounts owed by group undertakings - 48,889
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors - 1
Corporation tax 24,688 11,484
Accruals and deferred income 1,500 1,200
Directors' loan accounts 208,804 254,068
234,992 266,753
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Page 6
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Bank loans 379,536 404,219
Amounts owed to group undertakings 36,537 -
416,073 404,219
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
10. Dividends
2025 2024
£ £
On equity shares:
Interim dividend paid 1,000 -
Final dividend paid - 1,000
1,000 1,000
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