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Registered Number: 16197746
England and Wales

 

 

 

DR FIORI CLINIC LTD



Unaudited Financial Statements
 


Period of accounts

Start date: 21 January 2025

End date: 31 January 2026

Dr Fiori Clinic Ltd
Contents Page
For the Period 21 January 2025 to 31 January 2026
Director Fiori Teklebrhan
Registered Number 16197746
Registered Office 86-90
Paul Street
London
EC2A 4NE
Accountants Smith & Johnson Limited
7 Bell Yard
London
WC2A 2JR
1
Director's report and financial statements
The director presents her annual report and the financial statements for the year ended 31 January 2026.
Principal activities
Principal activity of the company during the financial period was of medical practice activities.
Director
The director who served the company throughout the period was as follows:
Fiori Teklebrhan
Statement of director's responsibilities
The director is responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period.

In preparing these financial statements, the director is required to :
  • select suitable accounting policies and then apply them consistently
  • make judgements and accounting estimates that are reasonable and prudent
  • state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The director is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

The director is responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions

On behalf of the board.


----------------------------------
Fiori Teklebrhan
Director

Date approved: 26 June 2026
2
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Dr Fiori Clinic Ltd for the year ended 31 January 2026.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dr Fiori Clinic Ltd for the year ended 31 January 2026 which comprise of the Profit and Loss Account, 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 Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of Dr Fiori Clinic Ltd , as a body, in accordance with the terms of our engagement letter dated 26 June 2026. Our work has been undertaken solely to prepare for your approval the accounts of Dr Fiori Clinic Ltd and state those matters that we have agreed to state to the Board of Directors of Dr Fiori Clinic Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dr Fiori Clinic Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Dr Fiori Clinic 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 Dr Fiori Clinic Ltd . You consider that Dr Fiori Clinic 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 Dr Fiori Clinic 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.



....................................................
TJ Smith
Smith & Johnson Limited
7 Bell Yard
London
WC2A 2JR
26 June 2026
3
 
 		 Notes
 		 2026
£
Current assets    
Cash at bank and in hand 5,044 
Creditors: amount falling due within one year 3 (15,828)
Net current assets (10,784)
 
Total assets less current liabilities (10,784)
Net assets (10,784)
 

Capital and reserves 		   
Called up share capital 1 
Profit and loss account (10,785)
Shareholders' funds (10,784)
 


For the period ended 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476.
  2. 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 financial statements were approved by the director on 26 June 2026 and were signed by:


-------------------------------
Fiori Teklebrhan
Director
4
General Information
Dr Fiori Clinic Ltd is a private company, limited by shares, registered in England and Wales, registration number 16197746, registration address 86-90 , Paul Street, London, EC2A 4NE.

The presentation currency is £ sterling.
1.

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, including the provisions of Section 1A Small Entities.
Basis of preparation
The financial statements have been prepared under the historical cost convention. The financial statements are prepared in sterling which is the functional currency of the company.

No comparative figures are presented as this is the first period of account of the company, incorporated on 21 January 2025.
Going concern basis
The financial statements have been prepared on a going concern basis. The director has considered the companys financial position, including net liabilities of £10,784 at the balance sheet date. These net liabilities arise entirely from amounts owed to the director under a directors loan account of £15,828. The director has confirmed that she does not intend to demand repayment of this loan within 12 months of the date of approval of these financial statements, and accordingly the company has sufficient resources to meet its obligations as they fall due. The director is therefore satisfied that it is appropriate to prepare the financial statements on a going concern basis.
Turnover
Turnover comprises the value of clinical services provided by the company during the period. Other income represents fees earned from the provision of clinical services to third party medical practices during the period.
Taxation
No corporation tax charge arises for the period as the company incurred a trading loss of £10,785. This loss is available to carry forward and offset against future trading profits of the same trade.
Deferred tax is recognised on all timing differences. A deferred tax asset arising from the trading loss carried forward has not been recognised as recovery is not considered sufficiently certain at this stage.
2.

Average number of employees

Average number of employees during the period was 1.
3.

Creditors: amount falling due within one year

2026
£
Directors' Current Accounts 15,828 
15,828 

4.

Related Party Transactions

During the period, the director advanced £15,828 to the company. The balance is unsecured, interest-free and the director has confirmed she will not demand repayment within 12 months of approval. This transaction was not made on normal market terms.
5