Nikolaos Papageorgiou Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 10755360

NIKOLAOS PAPAGEORGIOU LTD

FILLETED UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 March 2026

NIKOLAOS PAPAGEORGIOU LTD

STATEMENT OF FINANCIAL POSITION

31 March 2026

	2026	2025
Note	£	£

Current assets

Debtors	5	6,795	8,425
Cash at bank and in hand		3,292	2,007
		--------	--------
		10,087	10,432

Creditors: amounts falling due within one year	6	9,569	9,898
		--------	--------
Net current assets		518	534
		----	----
Total assets less current liabilities		518	534
		----	----

Capital and reserves

Called up share capital	100	100
Profit and loss account	418	434
	----	----
Shareholders funds	518	534
	----	----

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

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

For the year ending 31 March 2026 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 financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 28 September 2026 , and are signed on behalf of the board by:

Mr N Papageorgiou
Director

Company registration number: 10755360

NIKOLAOS PAPAGEORGIOU LTD

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31 MARCH 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 92-94 High Street, Porthmadog, Gwynedd, LL49 9NW.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of any discounts. Revenue from dental services is recognised when the amount of revenue can be measured reliably, it is probable that the associated economic benefits will flow to the entity, and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2025: 1 ).

5. Debtors

	2026	2025
	£	£
Trade debtors	6,795	6,100
Other debtors	–	2,325
	-------	-------
	6,795	8,425
	-------	-------

6. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	1,380	1,340
Corporation tax	6,330	8,558
Social security and other taxes	942	–
Other creditors	917	–
	-------	-------
	9,569	9,898
	-------	-------

7. Director's advances, credits and guarantees

During the year the director entered into the following advances and credits with the company:

	2026
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr N Papageorgiou	2,325	23,758	( 27,000)	( 917)
	-------	--------	--------	----

	2025
	Balance brought forward	Advances/ (credits) to the director	Amounts repaid	Balance outstanding
	£	£	£	£
Mr N Papageorgiou	688	38,137	( 36,500)	2,325
	----	--------	--------	-------