REGISTERED NUMBER: 08604927 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD

30 DECEMBER 2023 TO 28 DECEMBER 2024

FOR

STOMATOLOGICA SERVICES LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Ms Patricia Ann Petrou AICB CB.Cert PM

REGISTERED OFFICE:

c/o Michael Filiou Ltd

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

REGISTERED NUMBER:

08604927 (England and Wales)

ACCOUNTANTS:

Michael Filiou Ltd

Chartered Certified Accountants

www.michaelfiliou.com

Salisbury House

81 High Street

Potters Bar

Hertfordshire

EN6 5AS

FIXED ASSETS

Tangible assets

5

45,652

51,652

CURRENT ASSETS

Debtors

78,541

135,450

Cash at bank

3,302

27,374

81,843

162,824

CREDITORS

Amounts falling due within one year

75,120

185,609

NET CURRENT ASSETS/(LIABILITIES)

6,723

(22,785

)

TOTAL ASSETS LESS CURRENT LIABILITIES

52,375

28,867

CAPITAL AND RESERVES

Called up share capital

6

1,000

1,000

Retained earnings

51,375

27,867

SHAREHOLDERS' FUNDS

52,375

28,867

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 28 December 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 28 December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 28 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 30 December 2025 and were signed by:

Ms Patricia Ann Petrou AICB CB.Cert PM - Director

1.	STATUTORY INFORMATION

Stomatologica Services Ltd 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.

The presentation currency of the financial statements is the Euro (€).

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

The company operates a branch in Italy and all the business activities are managed and controlled in Italy. The company does not have any UK based operations.

Turnover

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

Website development costs

Website development costs are the start-up and expansion costs, the cost of research, development and advertising costs with future utility stated at historical 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

-

at variable rates on reducing balance

Taxation

Taxation for the period 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into Euro at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into Euro at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 (2023 - NIL ) .

5.	TANGIBLE FIXED ASSETS

Totals

€

COST

At 30 December 2023

51,652

Disposals

(6,000

)

At 28 December 2024

45,652

NET BOOK VALUE

At 28 December 2024

45,652

At 29 December 2023

51,652

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

€

€

1,000

Ordinary

€1

1,000

1,000