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Registered Number: 13635689
SPA TEETH ART LTD
Abridged Accounts
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

SPA TEETH ART LTD Contents Page For the year ended 30 September 2025
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

SPA TEETH ART LTD Accountants' Report For the year ended 30 September 2025
Accountant’s report You consider that the company is exempt from an audit for the year ended 30 September 2025 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. VFM ACCOUNTANTS & CO LTD 30 September 2025 .................................................... VFM ACCOUNTANTS & CO LTD London Road Ashford TW15 3AJ 12 March 2026 1

SPA TEETH ART LTD Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 995,305 |  | 0
Tangible fixed assets | 4 | 50,573 |  | 0
|  | 1,045,878 |  | 0
Current assets |  |  |
Debtors |  | 23,296 |  | 0
Cash at bank and in hand |  | 43,046 |  | 8
|  | 66,342 |  | 8
Creditors: amount falling due within one year |  | (288,351) |  | (51,838)
Net current assets |  | (222,009) |  | (51,830)
Total assets less current liabilities |  | 823,869 |  | (51,830)
Creditors: amount falling due after more than one year |  | (902,009) |  | 0
Provisions for liabilities |  | 28 |  | 0
Net assets |  | (78,112) |  | (51,830)
Capital and reserves |  |  |
Called up share capital |  | 100 |  | 100
Profit and loss account |  | (78,212) |  | (51,930)
Shareholders' funds |  | (78,112) |  | (51,830)
For the year ended 30 September 2025 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. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 12 March 2026 and were signed by:
------------------------------- Marie Claude NZONLIE LOWE EPSE MBIANJI Director
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SPA TEETH ART LTD Notes to the Abridged Financial Statements For the year ended 30 September 2025
General Information SPA TEETH ART LTD is a private company, limited by shares, registered in , registration number 13635689, registration address 256 Dyke Road, Brighton, BN1 5AE. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Operating lease rentals Rentals payable under operating leases are charged against income on a straight line basis over the lease term. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of 10 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. Preference shares The company's preference shares are treated as a financial liability since they are subject to mandatory redemption for a fixed or determinable amount at a fixed or determinable time and are thus included in creditors in the statement of financial position rather than as part of the company's issued share capital.
2. | Average number of employees Average number of employees during the year was 6 (2024 : 1).
3. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 October 2024 | - |  | -
Additions | 1,029,723 |  | 1,029,723
Disposals | - |  | -
At 30 September 2025 | 1,029,723 |  | 1,029,723
Amortisation
At 01 October 2024 | - |  | -
Charge for year | 34,418 |  | 34,418
On disposals | - |  | -
At 30 September 2025 | 34,418 |  | 34,418
Net book values
At 30 September 2025 | 995,305 |  | 995,305
At 30 September 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Total
| £ |  | £
At 01 October 2024 | - |  | -
Additions | 54,196 |  | 54,196
Disposals | - |  | -
At 30 September 2025 | 54,196 |  | 54,196
Depreciation
At 01 October 2024 | - |  | -
Charge for year | 3,623 |  | 3,623
On disposals | - |  | -
At 30 September 2025 | 3,623 |  | 3,623
Net book values
Closing balance as at 30 September 2025 | 50,573 |  | 50,573
Opening balance as at 01 October 2024 | - |  | -
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