REGISTERED NUMBER: 13990719 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Perfect Periodontics Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Dr Y Wadher

Dr S Wadher

REGISTERED OFFICE:

ASM House

103A Keymer Road

Hassocks

West Sussex

BN6 8QL

REGISTERED NUMBER:

13990719 (England and Wales)

FIXED ASSETS

Tangible assets

4

709

946

CURRENT ASSETS

Debtors

5

118,105

52,909

Cash at bank

452,917

400,307

571,022

453,216

CREDITORS

Amounts falling due within one year

6

216,455

177,561

NET CURRENT ASSETS

354,567

275,655

TOTAL ASSETS LESS CURRENT LIABILITIES

355,276

276,601

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

355,176

276,501

SHAREHOLDERS' FUNDS

355,276

276,601

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 2 July 2026 and were signed on its behalf by:

Dr S Wadher - Director

1.	STATUTORY INFORMATION

Perfect 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.

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

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.

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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 April 2025

and 31 March 2026

1,403

629

2,032

DEPRECIATION

At 1 April 2025

811

275

1,086

Charge for year

148

89

237

At 31 March 2026

959

364

1,323

NET BOOK VALUE

At 31 March 2026

444

265

709

At 31 March 2025

592

354

946

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

10,035

52,909

Other debtors

108,070

-

118,105

52,909

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Tax

63,692

31,961

Directors' current accounts

152,127

145,000

Accrued expenses

636

600

216,455

177,561

7.	ULTIMATE CONTROLLING PARTY

The controlling party is Dr Y Wadher.