REGISTERED NUMBER: 07689344 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

SOAP MEDICAL LTD

Page

Balance sheet

1

Notes to the financial statements

2

Fixed assets

Tangible assets

4

4,761

6,347

Current assets

Debtors

5

86,487

60,251

Cash at bank

10

-

86,497

60,251

Creditors

Amounts falling due within one year

6

72,924

65,627

Net current assets/(liabilities)

13,573

(5,376

)

Total assets less current liabilities

18,334

971

Provisions for liabilities

7

280

409

Net assets

18,054

562

Capital and reserves

Called up share capital

8

1

1

Retained earnings

18,053

561

Shareholders' funds

18,054

562

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 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.

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

The financial statements were approved by the director and authorised for issue on 27 April 2026 and were signed by:

Ms W Chan - Director

1.	Statutory information

Soap Medical Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 07689344. The registered office and business address is 91 Corhampton Road, Bournemouth, Dorset, BH6 5NX.

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 represents amounts receivable for goods and services provided in the year, net of trade discounts. Revenue is recognised for the sale of goods and services when the right to consideration in respect of the sale has been earned.

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

-

25% on reducing balance

Computer equipment

-

25% 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 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.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 1 (2024 - 1 ) .

4.	Tangible fixed assets

Plant and

Computer

machinery

equipment

Totals

£

£

£

Cost

At 1 August 2024

and 31 July 2025

8,414

2,048

10,462

Depreciation

At 1 August 2024

2,205

1,910

4,115

Charge for year

1,552

34

1,586

At 31 July 2025

3,757

1,944

5,701

Net book value

At 31 July 2025

4,657

104

4,761

At 31 July 2024

6,209

138

6,347

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

2,216

1,178

Other debtors

70,342

-

Directors' current accounts

-

45,144

Tax

13,929

13,929

86,487

60,251

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Bank loans and overdrafts

-

193

Tax

59,703

61,841

Social security and other taxes

168

-

Directors' current accounts

6,755

-

Accruals and deferred income

6,298

3,593

72,924

65,627

7.	Provisions for liabilities

2025

2024

£

£

Deferred tax

280

409

Deferred

tax

£

Balance at 1 August 2024

409

Provided during year

(129

)

Balance at 31 July 2025

280

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1

Ordinary

£1

1

1

9.	Director's advances, credits and guarantees

The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

2025

2024

£

£

Ms W Chan

Balance outstanding at start of year

45,144

43,270

Amounts advanced

-

180,484

Amounts repaid

(45,144

)

(178,610

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

45,144

10.	Ultimate controlling party

The company is under the control of the Director, Ms W Chan, by virtue of her 100% holding of the share capital of the company.