SAAB PROFESSIONAL LTD

SAAB PROFESSIONAL LTD Accountants' Report For the year ended 31 December 2025
Report to the directors on the preparation of the unaudited statutory accounts of SAAB PROFESSIONAL LTD for the year ended 31 December 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SAAB PROFESSIONAL LTD for the year ended 31 December 2025 which comprise of 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 companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of SAAB PROFESSIONAL LTD, as a body, in accordance with the terms of our engagement letter dated 06 September 2026. Our work has been undertaken solely to prepare for your approval the accounts of SAAB PROFESSIONAL LTD and state those matters that we have agreed to state to the Board of Directors of SAAB PROFESSIONAL LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SAAB PROFESSIONAL LTD and its Board of Directors as a body for our work or for this report. It is your duty to ensure that SAAB PROFESSIONAL LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of SAAB PROFESSIONAL LTD. You consider that SAAB PROFESSIONAL LTD is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of SAAB PROFESSIONAL LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 December 2025. .................................................... SV Co Chartered Certified Accountant 8 Stanley Road Southall UB1 1PA 06 September 2026 1

SAAB PROFESSIONAL LTD
Accountants' Report
For the year ended 31 December 2025

Report to the directors on the preparation of the unaudited statutory accounts of SAAB PROFESSIONAL LTD for the year ended 31 December 2025.
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of SAAB PROFESSIONAL LTD for the year ended 31 December 2025 which comprise of 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 companys accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/.
This report is made solely to the Board of Directors of SAAB PROFESSIONAL LTD, as a body, in accordance with the terms of our engagement letter dated 06 September 2026. Our work has been undertaken solely to prepare for your approval the accounts of SAAB PROFESSIONAL LTD and state those matters that we have agreed to state to the Board of Directors of SAAB PROFESSIONAL LTD, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than SAAB PROFESSIONAL LTD and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that SAAB PROFESSIONAL LTD has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of SAAB PROFESSIONAL LTD. You consider that SAAB PROFESSIONAL LTD is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of SAAB PROFESSIONAL LTD. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts
31 December 2025.

....................................................

SV Co Chartered Certified Accountant
8 Stanley Road
Southall
UB1 1PA
06 September 2026

SAAB PROFESSIONAL LTD
Statement of Financial Position
As at 31 December 2025

	Notes	2025 £	2024 £
Fixed assets
Intangible fixed assets	3	316,806	142,899
Tangible fixed assets	4	769,288	351,267
		1,086,094	494,166
Current assets
Stocks		400	400
Debtors		114,339	24,320
Cash at bank and in hand		134,734	11,005
		249,473	35,725
Creditors: amount falling due within one year		(147,649)	(102,212)
Net current assets		101,824	(66,487)

Total assets less current liabilities		1,187,918	427,679
Creditors: amount falling due after more than one year		(777,572)	(43,434)
Provisions for liabilities		(147,877)	(68,145)
Net assets		262,469	316,100

Capital and reserves
Called up share capital	5	4	4
Profit and loss account		262,465	316,096
Shareholders' funds		262,469	316,100

For the year ended 31 December 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 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 to the Registrar of Companies.

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 06 September 2026 and were signed by:

-------------------------------
Rao Porumamilla Seshagiri
Director

SAAB PROFESSIONAL LTD
Notes to the Abridged Financial Statements
For the year ended 31 December 2025

General Information

SAAB PROFESSIONAL LTD is a private company, limited by shares, registered in England and Wales, registration number 07093499, registration address Stotfold Dental Clinic The Avenue, Stotfold, Hitchin, England, SG5 4LY.

The presentation currency is £ sterling.

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.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

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.

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:

Land and buildings	10%
Plant and machinery etc	20%

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

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.

2.	Average number of employees Average number of employees during the year was 28 (2024 : 20).

Intangible fixed assets

Cost	Other intangible assets	Total
	£	£
At 01 January 2025	559,292	559,292
Additions	250,000	250,000
Disposals	-	-
At 31 December 2025	809,292	809,292
Amortisation
At 01 January 2025	416,393	416,393
Charge for year	76,093	76,093
On disposals	-	-
At 31 December 2025	492,486	492,486
Net book values
At 31 December 2025	316,806	316,806
At 31 December 2024	142,899	142,899

Tangible fixed assets

Cost or valuation	Land and buildings	Plant and machinery etc	Total
	£	£	£
At 01 January 2025	176,313	953,980	1,130,293
Additions	-	616,546	616,546
Disposals	-	-	-
At 31 December 2025	176,313	1,570,526	1,746,839
Depreciation
At 01 January 2025	98,304	680,722	779,026
Charge for year	17,631	180,894	198,525
On disposals	-	-	-
At 31 December 2025	115,935	861,616	977,551
Net book values
Closing balance as at 31 December 2025	60,378	708,910	769,288
Opening balance as at 01 January 2025	78,009	273,258	351,267

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
4 Class A shares of £1.00 each	4		4
	4		4

6.	Controlling Parties The company's ultimate controlling party is Seshgiri Rao Porumamilla by virtue of their interest in the share capital of the company.