SP PERIO LTD

Company Registration Number:
13783271 (England and Wales)

Unaudited statutory accounts for the year ended 31 December 2024

Period of accounts

Start date: 01 January 2024

End date: 31 December 2024

SP PERIO LTD

Contents of the Financial Statements

for the Period Ended 31 December 2024

Company Information - 3
Report of the Directors - 4
Profit and Loss Account - 5
Balance sheet - 6
Additional notes - 8
Balance sheet notes - 12

SP PERIO LTD

Company Information

for the Period Ended 31 December 2024




Director: Sonum Patel
Registered office: Flat 21 Felton Hall House
100 George Row
London
England
SE16 4UP
Company Registration Number: 13783271 (England and Wales)

SP PERIO LTD

Directors' Report Period Ended 31 December 2024

The directors present their report with the financial statements of the company for the period ended 31 December 2024

Principal Activities

Provision of specialist periodontal services, including diagnosis and treatment of gum disease.

Political and charitable donations

The company made no political or charitable donations during the year.

Company policy on the employment of disabled persons

The company supports equality of opportunity and does not discriminate against disabled persons in recruitment, training, or employment practices.

Additional information

All revenue during the year was derived from the provision of professional dental services. No capital expenditure or fixed asset purchases occurred during the period.

Directors

The directors shown below have held office during the whole of the period from 01 January 2024 to 31 December 2024
Sonum Patel

This report was approved by the board of directors on 13 May 2025
And Signed On Behalf Of The Board By:

Name: Sonum Patel
Status: Director

SP PERIO LTD

Profit and Loss Account

for the Period Ended 31 December 2024


Notes

2024
£

2023
£
Turnover 220,487 215,450
Cost of sales - ( 2,050 )
Gross Profit or (Loss) 220,487 213,400
Income from coronavirus (COVID-19) business support grants - 0
Administrative Expenses ( 156,027 ) ( 96,472 )
Other operating income 0 0
Operating Profit or (Loss) 64,460 116,928
Profit or (Loss) Before Tax 64,460 116,928
Profit or (Loss) for Period 64,460 116,928

The notes form part of these financial statements

SP PERIO LTD

Balance sheet

As at 31 December 2024


Notes

2024
£

2023
£
Fixed assets
Tangible assets: 5 519 519
Total fixed assets: 519 519
Current assets
Cash at bank and in hand: 199,768 92,344
Total current assets: 199,768 92,344
Creditors: amounts falling due within one year: 6 ( 0 ) ( 1,853 )
Net current assets (liabilities): 199,768 90,491
Total assets less current liabilities: 200,287 91,010
Total net assets (liabilities): 200,287 91,010

The notes form part of these financial statements

SP PERIO LTD

Balance sheet continued

As at 31 December 2024


Notes

2024
£

2023
£
Capital and reserves
Called up share capital: 1 1
Revaluation reserve: 7 0 0
Profit and loss account: 200,286 91,009
Shareholders funds: 200,287 91,010

For the year ending 31 December 2024 the company was entitled to exemption 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.

This report was approved by the board of directors on 13 May 2025
And Signed On Behalf Of The Board By:

Name: Sonum Patel
Status: Director

The notes form part of these financial statements

SP PERIO LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 1. Accounting policies

    Basis of measurement and preparation

    These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

    Turnover policy

    Turnover represents the total value of services provided during the year, excluding VAT. Income is recognised upon completion of treatment or at the point at which performance obligations are fulfilled.

    Tangible fixed assets depreciation policy

    The company had no tangible fixed assets during the period. No depreciation was charged.

    Intangible fixed assets amortisation policy

    The company did not own any intangible assets during the year and therefore no amortisation policy is required.

    Valuation information and policy

    Assets and liabilities are stated at historical cost. No revaluations were undertaken during the reporting period.

    Other accounting policies

    The financial statements have been prepared in accordance with Section 1A of FRS 102. The accounts are presented in GBP and prepared on a going concern basis.

SP PERIO LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 2. Employees


    2024

    2023
    Average number of employees during the period 1 1

    The average number of employees during the year was one, consisting solely of the director.

SP PERIO LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

  • 3. Off balance sheet disclosure

    No

SP PERIO LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

4. Dividends


2024
£

2023
£
Dividends paid 41,170 43,170

“Dividends of £41,170 (2024) and £43,170 (2023) were declared and paid to the company’s sole shareholder. Dividend vouchers and board resolutions are retained in the company’s records.”

SP PERIO LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

5. Tangible assets

Office equipment Total
Cost £ £
At 01 January 2024 519 519
Additions - -
Disposals - -
Revaluations - -
Transfers - -
At 31 December 2024 519 519
Depreciation
At 01 January 2024 - -
Charge for year - -
On disposals - -
Other adjustments - -
At 31 December 2024 - -
Net book value
At 31 December 2024 519 519
At 31 December 2023 519 519

SP PERIO LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

6.Creditors: amounts falling due within one year note


2024
£

2023
£
Bank loans and overdrafts 0 0
Amounts due under finance leases and hire purchase contracts 0 0
Trade creditors 0 0
Taxation and social security 0 0
Accruals and deferred income 0 0
Other creditors 0 1,853
Total 0 1,853

SP PERIO LTD

Notes to the Financial Statements

for the Period Ended 31 December 2024

7. Revaluation reserve


2024
£
Balance at 01 January 2024 0
Surplus or deficit after revaluation 0
Balance at 31 December 2024 0

The company has no revalued assets and has not made use of a revaluation reserve during the reporting period.