REGISTERED NUMBER: 11122068 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Surrey Periodontics Limited

Page

Company Information

1

Balance Sheet

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTOR:

P J Odendaal

SECRETARY:

P J Odendaal

REGISTERED OFFICE:

Suite 1

Concept House

23 Billet Lane

Hornchurch

Essex

RM11 1XP

REGISTERED NUMBER:

11122068 (England and Wales)

ACCOUNTANTS:

Havard & Associates

Suite 1

Concept House

23 Billet Lane

Hornchurch

Essex

RM11 1XP

FIXED ASSETS

Intangible assets

4

11,197

22,394

Tangible assets

5

42,143

49,942

53,340

72,336

CURRENT ASSETS

Debtors

6

191,928

201,699

Cash at bank

14,846

14,106

206,774

215,805

CREDITORS

Amounts falling due within one year

7

152,686

159,341

NET CURRENT ASSETS

54,088

56,464

TOTAL ASSETS LESS CURRENT LIABILITIES

107,428

128,800

CREDITORS

Amounts falling due after more than one year

8

-

(4,533

)

PROVISIONS FOR LIABILITIES

(10,536

)

(9,489

)

NET ASSETS

96,892

114,778

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

96,792

114,678

SHAREHOLDERS' FUNDS

96,892

114,778

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 20 October 2025 and were signed by:

P J Odendaal - Director

1.	STATUTORY INFORMATION

Surrey Periodontics Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill was acquired from a related party at a net book value of £ 55,986.

Amortisation was originally over 15 years and the original principal has been maintained with 1 year remaining.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

167,937

AMORTISATION

At 1 April 2024

145,543

Charge for year

11,197

At 31 March 2025

156,740

NET BOOK VALUE

At 31 March 2025

11,197

At 31 March 2024

22,394

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

205,062

Additions

5,215

Disposals

(14,019

)

At 31 March 2025

196,258

DEPRECIATION

At 1 April 2024

155,120

Charge for year

11,378

Eliminated on disposal

(12,383

)

At 31 March 2025

154,115

NET BOOK VALUE

At 31 March 2025

42,143

At 31 March 2024

49,942

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other debtors

191,928

201,699

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

224

18,531

Trade creditors

3,501

3,870

Taxation and social security

34,428

27,015

Other creditors

114,533

109,925

152,686

159,341

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

-

4,533

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

There were directors loans brought forward from the previous years of £ 139,227 which have not been repaid in the year and section 419 tax has already been added.

There was a separate loan b/fwd of £ 5,983 and this was repaid in full during the year. There are no other new loans in the period.

The loans were unsecured and interest added at 2.5% per annum pro rata.

11.	RELATED PARTY DISCLOSURES

This company and associated company Perio Limited are under common control.