REGISTERED NUMBER: 13130505 (England and Wales)

Financial Statements

for the Year Ended 31 January 2026

for

SANDY FLANN DERMATOLOGY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Dr S Flann

SECRETARY:

Mr T I Flann

REGISTERED OFFICE:

42 Lytton Road

Barnet

United Kingdom

EN5 5BY

REGISTERED NUMBER:

13130505 (England and Wales)

ACCOUNTANTS:

JLA Accountants

42 Lytton Road

Barnet

Hertfordshire

EN5 5BY

FIXED ASSETS

Tangible assets

4

43,503

51,475

CURRENT ASSETS

Debtors

5

173,612

275,003

Cash at bank

98,495

44,170

272,107

319,173

CREDITORS

Amounts falling due within one year

6

85,676

83,598

NET CURRENT ASSETS

186,431

235,575

TOTAL ASSETS LESS CURRENT LIABILITIES

229,934

287,050

PROVISIONS FOR LIABILITIES

7

9,746

11,826

NET ASSETS

220,188

275,224

CAPITAL AND RESERVES

Called up share capital

104

104

Retained earnings

220,084

275,120

SHAREHOLDERS' FUNDS

220,188

275,224

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 21 October 2026 and were signed by:

Dr S Flann - Director

1.	STATUTORY INFORMATION

Sandy Flann Dermatology 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

-

20% on Cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% 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 3 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 February 2025

1,953

96,094

11,633

109,680

Additions

2,050

-

3,197

5,247

At 31 January 2026

4,003

96,094

14,830

114,927

DEPRECIATION

At 1 February 2025

423

53,427

4,355

58,205

Charge for year

801

10,666

1,752

13,219

At 31 January 2026

1,224

64,093

6,107

71,424

NET BOOK VALUE

At 31 January 2026

2,779

32,001

8,723

43,503

At 31 January 2025

1,530

42,667

7,278

51,475

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

9,548

15,727

Other debtors

159,454

175,212

Directors' current accounts

4,610

84,064

173,612

275,003

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade creditors

-

2,039

Tax

43,562

50,383

Social security and other taxes

455

397

Other creditors

39,500

28,394

Accruals and deferred income

2,159

2,385

85,676

83,598

7.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

£

Deferred tax

9,746

11,826

Deferred

tax

£

Balance at 1 February 2025

11,826

Provided during year

(2,080

)

Balance at 31 January 2026

9,746

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

£

Dr S Flann

Balance outstanding at start of year

84,064

-

Amounts advanced

46,676

84,064

Amounts repaid

(126,130

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

4,610

84,064

As at balance sheet date, included in debtors due within one year is £4,610 (2025 : £84,064) due from the directors. During the period interest of £850 was charged at 2.25% on the outstanding balance up to 05/04/2025 and at 3.75% thereafter. The amount was fully repaid within 9 months of the balance sheet date.

9.	RELATED PARTY DISCLOSURES

As of the balance sheet date, included in debtors due within one year is £159,454 (2025: £159,454) due and payable by Pennard Practice Limited.The amount is interest-free and repayable upon demand

10.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Dr S Flann.