Sofia House Dental Care Ltd

Sofia House Dental Care Ltd
Contents Page
For the Period 05 February 2025 to 31 March 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Sofia House Dental Care Ltd Accountants' Report For the Period 05 February 2025 to 31 March 2026
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Sofia House Dental Care Ltd for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Sofia House Dental Care Ltd for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of Sofia House Dental Care Ltd , as a body, in accordance with the terms of our engagement letter dated 22 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of Sofia House Dental Care Ltd and state those matters that we have agreed to state to the Board of Directors of Sofia House Dental Care Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sofia House Dental Care Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Sofia House Dental Care 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 Sofia House Dental Care Ltd. You consider that Sofia House Dental Care 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 Sofia House Dental Care 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. .................................................... T & K Accounting Group 69 Banstead Road Carshalton SM5 3NP 22 October 2026 1

Sofia House Dental Care Ltd
Accountants' Report
For the Period 05 February 2025 to 31 March 2026

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Sofia House Dental Care Ltd for the year ended 31 March 2026.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Sofia House Dental Care Ltd for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.

This report is made solely to the Board of Directors of Sofia House Dental Care Ltd , as a body, in accordance with the terms of our engagement letter dated 22 October 2026. Our work has been undertaken solely to prepare for your approval the accounts of Sofia House Dental Care Ltd and state those matters that we have agreed to state to the Board of Directors of Sofia House Dental Care Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Sofia House Dental Care Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Sofia House Dental Care 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 Sofia House Dental Care Ltd. You consider that Sofia House Dental Care 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 Sofia House Dental Care 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.

....................................................
T & K Accounting Group
69 Banstead Road
Carshalton
SM5 3NP
22 October 2026

1

Sofia House Dental Care Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £
Fixed assets
Tangible fixed assets	3	335,684
		335,684
Current assets
Cash at bank and in hand		69,069
Creditors: amount falling due within one year		(354,152)
Net current assets		(285,083)

Total assets less current liabilities		50,601
Net assets		50,601

Capital and reserves
Called up share capital	4	100
Profit and loss account		50,501
Shareholders' funds		50,601

For the period ended 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 accounts for the period 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 22 October 2026 and were signed by:

-------------------------------
Dawn Meera Logendra
Director

2

Sofia House Dental Care Ltd
Notes to the Abridged Financial Statements
For the Period 05 February 2025 to 31 March 2026

General Information

Sofia House Dental Care Ltd is a private company, limited by shares, registered in England and Wales, registration number 16231388, registration address 65 Addington Road, South Croydon, England, CR2 8RD.

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.

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.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

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.

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:

Plant and Machinery	10% Straight Line
Motor Vehicles	18% Straight Line

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

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Plant and Machinery	Motor Vehicles	Total
	£	£	£	£
At 05 February 2025	-	-	-	-
Additions	250,000	48,000	50,005	348,005
Disposals	-	-	-	-
At 31 March 2026	250,000	48,000	50,005	348,005
Depreciation
At 05 February 2025	-	-	-	-
Charge for period	-	4,800	7,521	12,321
On disposals	-	-	-	-
At 31 March 2026	-	4,800	7,521	12,321
Net book values
Closing balance as at 31 March 2026	250,000	43,200	42,484	335,684
Opening balance as at 05 February 2025	-	-	-	-

4.

Share Capital

Authorised
100 Class A shares of £1.00 each

Allotted, called up and fully paid	2026 £
100 Class A shares of £1.00 each	100
	100

3