REGISTERED NUMBER: 06593677 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

AP Dental Limited

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

6

DIRECTORS:

Mr O Paparizos

Mrs G Kaso

SECRETARY:

Mrs G Kaso

REGISTERED OFFICE:

Suite 1

Concept House

23 Billet Lane

Hornchurch

Essex

RM11 1XP

REGISTERED NUMBER:

06593677 (England and Wales)

ACCOUNTANTS:

Havard & Associates

Suite 1

Concept House

23 Billet Lane

Hornchurch

Essex

RM11 1XP

FIXED ASSETS

Tangible assets

4

31,138

39,990

CURRENT ASSETS

Debtors

5

411,081

372,895

Cash at bank

170,003

139,776

581,084

512,671

CREDITORS

Amounts falling due within one year

6

98,376

51,951

NET CURRENT ASSETS

482,708

460,720

TOTAL ASSETS LESS CURRENT LIABILITIES

513,846

500,710

CREDITORS

Amounts falling due after more than one year

7

-

(36,973

)

PROVISIONS FOR LIABILITIES

(7,785

)

(7,605

)

NET ASSETS

506,061

456,132

CAPITAL AND RESERVES

Called up share capital

8

2

2

Retained earnings

506,059

456,130

SHAREHOLDERS' FUNDS

506,061

456,132

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 21 October 2026 and were signed on its behalf by:

Mr O Paparizos - Director

1.	STATUTORY INFORMATION

AP Dental Limited 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.

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 etc

-

33% on cost and 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

101,374

Disposals

(1,889

)

At 31 March 2026

99,485

DEPRECIATION

At 1 April 2025

61,384

Charge for year

8,796

Eliminated on disposal

(1,833

)

At 31 March 2026

68,347

NET BOOK VALUE

At 31 March 2026

31,138

At 31 March 2025

39,990

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

33,785

25,002

Other debtors

377,296

347,893

411,081

372,895

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

36,973

12,324

Trade creditors

1,779

1,775

Taxation and social security

57,974

36,352

Other creditors

1,650

1,500

98,376

51,951

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Hire purchase contracts

-

36,973

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

2

Ordinary

£1

2

2

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

Mrs G Kaso and Mr O Paparizos

Balance outstanding at start of year

280,469

266,044

Amounts advanced

148,575

110,925

Amounts repaid

(115,600

)

(96,500

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

313,444

280,469

Directors loans brought forward were £186,031 and section 455 tax has been paid thereon. Further loans of £127,413 were taken during the year. The loans were unsecured and interest charged at 3.75% per annum pro rata.