REGISTERED NUMBER: 10402894 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Perio Solutions Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr Riccardo Zambon

Mrs Elisa Picatoste-Agudo

REGISTERED OFFICE:

ASM House

103A Keymer Road

Hassocks

West Sussex

BN6 8QL

REGISTERED NUMBER:

10402894 (England and Wales)

FIXED ASSETS

Tangible assets

4

276,050

46,980

CURRENT ASSETS

Debtors

5

723,233

486,213

Cash at bank

25,219

167,380

748,452

653,593

CREDITORS

Amounts falling due within one year

6

2,639

73,707

NET CURRENT ASSETS

745,813

579,886

TOTAL ASSETS LESS CURRENT LIABILITIES

1,021,863

626,866

CREDITORS

Amounts falling due after more than one year

7

301,130

-

NET ASSETS

720,733

626,866

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

720,731

626,864

SHAREHOLDERS' FUNDS

720,733

626,866

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 15 June 2026 and were signed on its behalf by:

Mrs Elisa Picatoste-Agudo - Director

1.	STATUTORY INFORMATION

Perio Solutions 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.

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.

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

-

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

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 October 2024

91,282

Additions

321,087

At 30 September 2025

412,369

DEPRECIATION

At 1 October 2024

44,302

Charge for year

92,017

At 30 September 2025

136,319

NET BOOK VALUE

At 30 September 2025

276,050

At 30 September 2024

46,980

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

24,755

33,559

Other debtors

698,478

452,654

723,233

486,213

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Taxation and social security

818

69,826

Other creditors

1,821

3,881

2,639

73,707

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Hire purchase contracts

301,130

-

Amounts falling due in more than five years:

Repayable by instalments

Hire purchase

301,130

-

8.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs Elisa Picatoste-Agudo.