Practical Perio Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 08785940

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		81,202		58,033
Investments	5		35,000		35,000

			116,202		93,033
CURRENT ASSETS
Debtors	6	164,190		150,546
Cash at bank and in hand		50,055		29,242

		214,245		179,788
Creditors: Amounts Falling Due Within One Year	7	(94,869 )		(75,829 )

NET CURRENT ASSETS (LIABILITIES)			119,376		103,959

TOTAL ASSETS LESS CURRENT LIABILITIES			235,578		196,992

Creditors: Amounts Falling Due After More Than One Year	8		(21,015 )		(44,144 )

NET ASSETS			214,563		152,848

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			214,463		152,748

SHAREHOLDERS' FUNDS			214,563		152,848

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Practical Perio Limited

Balance Sheet (continued)

As At 31 March 2025

For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Matthew Perkins

Director

27th October 2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Practical Perio Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08785940 . The registered office is First Floor, 20-22 Station Road, Knowle, Solihull, West Midlands, B93 0HT.

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. 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.

2.3. 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	15% Straight line method
Motor Vehicles	25% Straight line method
Fixtures & Fittings	20% Straight line method
Computer Equipment	20% Straight line method

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. 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 year 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.

...CONTINUED

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Practical Perio Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

2.5. Taxation - continued

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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 2 (2024: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 April 2024	6,009	55,850	17,272	79,131
Additions	4,592	-	23,993	28,585

As at 31 March 2025	10,601	55,850	41,265	107,716

Depreciation
As at 1 April 2024	2,686	2,327	16,085	21,098
Provided during the period	1,496	2,327	1,593	5,416

As at 31 March 2025	4,182	4,654	17,678	26,514

Net Book Value
As at 31 March 2025	6,419	51,196	23,587	81,202

As at 1 April 2024	3,323	53,523	1,187	58,033

5. Investments

	Other
	£
Cost
As at 1 April 2024	35,000

As at 31 March 2025	35,000

Provision
As at 1 April 2024	-

As at 31 March 2025	-

Net Book Value
As at 31 March 2025	35,000

As at 1 April 2024	35,000

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Practical Perio Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Other debtors	110,546	150,546
Director's loan account	53,644	-

	164,190	150,546

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	11,463	11,463
Bank loans and overdrafts	11,664	10,000
Corporation tax	71,622	33,738
Other taxes and social security	120	120
Director's loan account	-	20,508

	94,869	75,829

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	21,015	32,477
Bank loans	-	11,667

	21,015	44,144

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	11,463	11,463
Later than one year and not later than five years	21,015	32,477

	32,478	43,940

	32,478	43,940

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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