Roshan Fernandez Dental Care Limited - Period Ending 2020-08-31

Roshan Fernandez Dental Care Limited

Contents

Accountants' Report	1
Balance Sheet	2

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Roshan Fernandez Dental Care Limited
for the Year Ended 31 August 2020

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Roshan Fernandez Dental Care Limited for the year ended 31 August 2020 as set out on pages 2 to 4 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Roshan Fernandez Dental Care Limited, as a body, in accordance with the terms of our engagement letter dated 21 February 2019. Our work has been undertaken solely to prepare for your approval the accounts of Roshan Fernandez Dental Care Limited and state those matters that we have agreed to state to the Board of Directors of Roshan Fernandez Dental Care Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Roshan Fernandez Dental Care Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Roshan Fernandez Dental Care Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Roshan Fernandez Dental Care Limited. You consider that Roshan Fernandez Dental Care Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Roshan Fernandez Dental Care Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Dodd & Co Limited
Chartered Accountants
Clint Mill
Cornmarket
PENRITH
CA11 7HW

28 May 2021

Roshan Fernandez Dental Care Limited

(Registration number: SC457767)
Balance Sheet as at 31 August 2020

		2020 £	2019 £
Fixed assets		1,789	2,483
Current assets		3,396	19,136
Creditors: Amounts falling due within one year		(31,067)	(16,201)
Net current (liabilities)/assets		(27,671)	2,935
Total assets less current liabilities		(25,882)	5,418
Accruals and deferred income		(2,700)	(2,592)
		(28,582)	2,826
Capital and reserves		(28,582)	2,826

Roshan Fernandez Dental Care Limited

(Registration number: SC457767)
Balance Sheet as at 31 August 2020 (continued)

1	General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
Little Beck
8 Macbeth Place
LUMPHANAN
AB31 4SG

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2019 - 1).

3	Related party transactions

Transactions with directors

2019	At 1 September 2018 £	Advances £	Repayments £	Dividends credited £	Interest £	At 31 August 2019 £
R F S Fernandez
Directors loan account	8,518	2,023	(10,581)	-	40	-

Directors' advances are repayable on demand.

Interest has been charged at a rate of 2.5% on advances to directors.

Roshan Fernandez Dental Care Limited

(Registration number: SC457767)
Balance Sheet as at 31 August 2020 (continued)

These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

For the financial year ending 31 August 2020 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

Approved and authorised by the director on 28 May 2021
 

.........................................

R F S Fernandez
Director