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REGISTERED NUMBER: 03558696 (England and Wales)















Report of the Directors and

Financial Statements for the Year Ended 31st December 2023

for

ORTIVUS UK LIMITED

ORTIVUS UK LIMITED (REGISTERED NUMBER: 03558696)






Contents of the Financial Statements
for the Year Ended 31st December 2023




Page

Company Information 1

Report of the Directors 2

Report of the Independent Auditors 4

Statement of Income and Retained Earnings 7

Statement of Financial Position 8

Notes to the Financial Statements 9


ORTIVUS UK LIMITED

Company Information
for the Year Ended 31st December 2023







DIRECTORS: V Hiort Af Ornas
G Nordenhök





REGISTERED OFFICE: Unit 12, New Forest Enterprise Centre
Rushington Business Park
Chapel Lane
Totton
Hampshire
SO40 9LA





REGISTERED NUMBER: 03558696 (England and Wales)





AUDITORS: Graham Martin & Co
Statutory Auditors & Accountants
89 Leigh Road
Eastleigh
Hampshire
SO50 9DQ

ORTIVUS UK LIMITED (REGISTERED NUMBER: 03558696)

Report of the Directors
for the Year Ended 31st December 2023

The directors present their report with the financial statements of the company for the year ended 31st December 2023.

PRINCIPAL ACTIVITY
The principal activity of the company in the year under review was that of the sale of information and decision support system for the emergency services.

DIRECTORS
V Hiort Af Ornas has held office during the whole of the period from 1st January 2023 to the date of this report.

Other changes in directors holding office are as follows:

A Holmes - resigned 27th January 2023

G Nordenhök was appointed as a director after 31st December 2023 but prior to the date of this report.

R B U Gardeback ceased to be a director after 31st December 2023 but prior to the date of this report.

GOING CONCERN
The directors have considered the company's finance position, liquidity and future performance together with financial projections for the company and over the foreseeable future and have also reviewed the ongoing finance support from the company's parent undertaking and is confident this will be available for the foreseeable future. After making enquiries, the directors are satisfied that the company has sufficient resources to continue in operation for the foreseeable future, being at lease 12 months from the date of signing the financial statement. Accordingly, they continue to adapt the going concern basis in preparing the company's financial statements.

STATEMENT OF DIRECTORS' RESPONSIBILITIES
The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors 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 of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

-select suitable accounting policies and then apply them consistently;
-make judgements and accounting estimates that are reasonable and prudent;
-prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are 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. They are 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.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS
The auditors, Graham Martin & Co, will be proposed for re-appointment at the forthcoming Annual General Meeting.


ORTIVUS UK LIMITED (REGISTERED NUMBER: 03558696)

Report of the Directors
for the Year Ended 31st December 2023

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:





V Hiort Af Ornas - Director


26th March 2024

Report of the Independent Auditors to the Members of
Ortivus Uk Limited

Opinion
We have audited the financial statements of Ortivus Uk Limited (the 'company') for the year ended 31st December 2023 which comprise the Statement of Income and Retained Earnings, Statement of Financial Position and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:
-give a true and fair view of the state of the company's affairs as at 31st December 2023 and of its profit for the year then ended;
-have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
-have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information
The directors are responsible for the other information. The other information comprises the information in the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Report of the Directors has been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of
Ortivus Uk Limited


Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Report of the Directors.

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:
- adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
- the financial statements are not in agreement with the accounting records and returns; or
- certain disclosures of directors' remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit; or
- the directors were not entitled to take advantage of the small companies' exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Directors.

Responsibilities of directors
As explained more fully in the Statement of Directors' Responsibilities set out on page two, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue a Report of the Auditors that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council's website, to detect material misstatements in respect of irregularities, including fraud. We obtain and update our understanding of the entity, its activities, its control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the entity is complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement of the financial statements , whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the entity that were contrary to applicable laws and regulations, including fraud. In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included:
- Enquiry of management and those charged with governance around actual and potential litigation and claims as
well as actual, suspected, and alleged fraud;
- Assessing the extent of compliance with the laws and regulations considered to have a direct material effect on
the financial statements or the operations of the entity through enquiry and inspection;
- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with
applicable laws and regulations;
- Performing audit work over the risk of management bias and override of controls, including testing of journal
entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions
outside the normal course of business and reviewing accounting estimates for indicators of potential bias.


Report of the Independent Auditors to the Members of
Ortivus Uk Limited

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.




Duncan Jefferies FCCA (Senior Statutory Auditor)
for and on behalf of Graham Martin & Co
Statutory Auditors & Accountants
89 Leigh Road
Eastleigh
Hampshire
SO50 9DQ

12th April 2024

ORTIVUS UK LIMITED (REGISTERED NUMBER: 03558696)

Statement of Income and
Retained Earnings
for the Year Ended 31st December 2023

2023 2022
Notes £    £   

TURNOVER 3 2,332,628 3,535,790

Cost of sales 2,227,447 3,288,220
GROSS PROFIT 105,181 247,570

Administrative expenses 91,793 150,609
OPERATING PROFIT 5 13,388 96,961


Interest payable and similar expenses 6 - 5
PROFIT BEFORE TAXATION 13,388 96,956

Tax on profit 7 - -
PROFIT FOR THE FINANCIAL YEAR 13,388 96,956

Retained earnings at beginning of year (1,892,067 ) (1,989,023 )

RETAINED EARNINGS AT END OF
YEAR

(1,878,679

)

(1,892,067

)

ORTIVUS UK LIMITED (REGISTERED NUMBER: 03558696)

Statement of Financial Position
31st December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 8 56,313 86,323

CURRENT ASSETS
Stocks 9 17,216 15,112
Debtors 10 1,908,168 2,418,350
Cash at bank 5,567 144,833
1,930,951 2,578,295
CREDITORS
Amounts falling due within one year 11 1,364,100 2,033,820
NET CURRENT ASSETS 566,851 544,475
TOTAL ASSETS LESS CURRENT
LIABILITIES

623,164

630,798

CREDITORS
Amounts falling due after more than one
year

12

2,245

23,267
NET ASSETS 620,919 607,531

CAPITAL AND RESERVES
Called up share capital 14 50,000 50,000
Other reserves 15 2,449,598 2,449,598
Retained earnings 15 (1,878,679 ) (1,892,067 )
SHAREHOLDERS' FUNDS 620,919 607,531

The financial statements were approved by the Board of Directors and authorised for issue on 26th March 2024 and were signed on its behalf by:





V Hiort Af Ornas - Director


ORTIVUS UK LIMITED (REGISTERED NUMBER: 03558696)

Notes to the Financial Statements
for the Year Ended 31st December 2023

1. STATUTORY INFORMATION

Ortivus Uk 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.

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" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

These financial statements have been prepared using the historical cost convention except that disclosed in the accounting policies certain items are shown at fair value.

Going Concern
The directors have considered the company's finance position, liquidity and future performance together with financial projections for the company and over the foreseeable future and have also reviewed the ongoing finance support from the company's parent undertaking and is confident this will be available for the foreseeable future. After making enquiries, the directors are satisfied that the company has sufficient resources to continue in operation for the foreseeable future, being at lease 12 months from the date of signing the financial statement. Accordingly, they continue to adapt the going concern basis in preparing the company's financial statements.

Financial Reporting Standard 102 - reduced disclosure exemptions
The company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

the requirements of Section 7 Statement of Cash Flows.

Turnover
Revenue comprises the fair value of the consideration received or receivable for the provision of services and goods in the ordinary course of the company's activities, net of value added tax.

Revenue is recognised when the company has a contractual right to receive revenue for work undertaken.

Property, plant and equipment
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 33% on cost and 20% on cost
Motor vehicles - 33% on cost and 20% on cost

Property plant and equipment are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of property, plant and equipment includes directly attributable incremental costs incurred in their acquisition and installation.

Inventories
Inventories are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of inventories sold is recognised as an expense in the period in which the related revenue is recognised.


ORTIVUS UK LIMITED (REGISTERED NUMBER: 03558696)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2023

2. ACCOUNTING POLICIES - continued
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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Leasing
A lease is classified as a finance lease if it transfers substantially all the risks and rewards incidental to ownership. All other leases are classified as operating leases. The right of use and obligations under finance leases are initially recognised as assets and liabilities at amounts equal to the fair value of the leased asset or, if lower, the present value of the minimum lease payments. Minimum lease payments are apportioned between the finance charge and the reduction in the outstanding liability using the effective interest rate method. The finance charge is allocated to each period during the lease so as to produce a constant periodic rate of interest on the remaining balance of the liability. Leased assets are depreciated in accordance with the company's policy for tangible fixed assets. If there is no reasonable certainty that ownership will be obtained at the end of the lease term, the asset is depreciated over the lower of the lease term and its useful life. Operating lease payments are recognised as an expense on a straight line basis over the lease term.

Pensions
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company. Contributions are recognised in the income statement in the period in which they became payable.

Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and cash at bank.

Receivables
Receivables are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of receivables is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivable.

Payables
Payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement of the creditor for at least twelve months after the reporting date, they are presented as non-current liabilities.

Payables are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

ORTIVUS UK LIMITED (REGISTERED NUMBER: 03558696)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2023

2. ACCOUNTING POLICIES - continued

Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

3. TURNOVER

The turnover and profit before taxation are attributable to the one principal activity of the company.

An analysis of turnover by class of business is given below:

2023 2022
£    £   
Sale of goods 684,061 1,230,189
Rendering of services 1,648,567 2,305,601
2,332,628 3,535,790

4. EMPLOYEES AND DIRECTORS
2023 2022
£    £   
Wages and salaries 304,066 400,289
Social security costs 37,270 42,720
Other pension costs 9,728 11,551
351,064 454,560

The average number of employees during the year was as follows:
2023 2022

Administration and support 1 1
Other departments 4 5
5 6

No remuneration was paid to the directors during the year (2021: £nil). They were remunerated by other group undertakings.

5. OPERATING PROFIT

The operating profit is stated after charging:

2023 2022
£    £   
Depreciation - owned assets 26,848 30,933
Depreciation - assets on finance leases 20,283 20,284
Auditors remuneration 7,500 4,675

ORTIVUS UK LIMITED (REGISTERED NUMBER: 03558696)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2023

6. INTEREST PAYABLE AND SIMILAR EXPENSES
2023 2022
£    £   
Bank interest - 5

7. TAXATION

Analysis of the tax charge
No liability to UK corporation tax arose for the year ended 31st December 2023 nor for the year ended 31st December 2022.

Reconciliation of total tax charge included in profit and loss
The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The difference is explained below:

2023 2022
£    £   
Profit before tax 13,388 96,956
Profit multiplied by the standard rate of corporation tax in the UK of 19%
(2022 - 19%)

2,544

18,422

Effects of:
Effect of tax losses 2,918 (8,691 )
Tax decrease from effect of capital allowances and depreciation (5,462 ) (9,731 )
Total tax charge - -

Deferred tax assets in respect of trading losses have not been recognised as their future recovery is uncertain or not currently anticipated.

8. TANGIBLE FIXED ASSETS
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1st January 2023 167,083 92,219 259,302
Additions 17,121 - 17,121
At 31st December 2023 184,204 92,219 276,423
DEPRECIATION
At 1st January 2023 132,518 40,461 172,979
Charge for year 19,069 28,062 47,131
At 31st December 2023 151,587 68,523 220,110
NET BOOK VALUE
At 31st December 2023 32,617 23,696 56,313
At 31st December 2022 34,565 51,758 86,323

ORTIVUS UK LIMITED (REGISTERED NUMBER: 03558696)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2023

8. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under finance leases are as follows:
Motor
vehicles
£   
COST
At 1st January 2023
and 31st December 2023 68,882
DEPRECIATION
At 1st January 2023 32,116
Charge for year 20,283
At 31st December 2023 52,399
NET BOOK VALUE
At 31st December 2023 16,483
At 31st December 2022 36,766

9. STOCKS
2023 2022
£    £   
Stocks 17,216 15,112

10. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 700,546 879,252
Amounts owed by group undertakings 992,189 1,335,671
Other debtors 8,156 6,503
Prepayments 207,277 196,924
1,908,168 2,418,350

The amount owed by group undertakings is unsecured, payable on demand and is non-interest bearing.

11. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Finance leases (see note 13) 9,597 32,727
Trade creditors 105,034 54,253
Amounts owed to group undertakings 233,215 745,454
Social security and other taxes (11,916 ) 13,369
Outstanding defined ccontribution pension
costs

1,367

2,216
VAT 101,805 159,333
Other creditors 30,108 -
Accruals and deferred income 894,890 1,026,468
1,364,100 2,033,820

ORTIVUS UK LIMITED (REGISTERED NUMBER: 03558696)

Notes to the Financial Statements - continued
for the Year Ended 31st December 2023

12. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Finance leases (see note 13) 2,245 23,267

13. LEASING AGREEMENTS

Minimum lease payments under finance leases fall due as follows:

Finance leases
2023 2022
£    £   
Net obligations repayable:
Within one year 9,597 32,727
Between one and five years 2,245 23,267
11,842 55,994

14. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
50,000 Ordinary £1 50,000 50,000

15. RESERVES

The retained earnings reserve represents cumulative profit or losses net of dividends paid and other adjustments.

The other reserves represents capital contribution funding from the parent undertaking that carries no right to repayment or control over usage. This reserve forms part of the company's non-distributable reserves.

16. ULTIMATE CONTROLLING PARTY

The immediate and ultimate parent company is Ortivus AB, a public listed company incorporated in Sweden whose register office is Box 713, Svardvagen 19, Se-182 17, Danderyd, Sweden. As Ortivus AB are a public limited company there is no ultimate controlling party of the Group.

Ortivius AB is the parent undertaking of the group of which Ortivus UK Limited is a member and for which group financial statements are drawn up. A copy of the consolidated accounts can be obtained from the company's website at the following address: https://www.ortivus.com/investors-media-2/

17. PENSION SCHEME

The company operates a defined contribution pension scheme. Contributions totalling £1,367 (2022: £2,216) were payable to the scheme at the end of the year and are included in creditors

18. CONTINGENT LIABILITY

Ortivus' electronic patient record system was shut down after a cyberattack that affected two customers in July 2023. The systems are now back in operation in a new and secure environment. Ortivus' efforts to obtain compensation for costs incurred in connection with the cyberattack are ongoing. A provision has not been recognised for damages as it is not probable that an outflow of resources will be required to settle the case.