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REGISTERED NUMBER: 08779360 (England and Wales)











Financial Statements

for the Year Ended 30 November 2023

for

DAVID GORDON ORTHO LIMITED

DAVID GORDON ORTHO LIMITED (REGISTERED NUMBER: 08779360)






Contents of the Financial Statements
for the Year Ended 30 November 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DAVID GORDON ORTHO LIMITED

Company Information
for the Year Ended 30 November 2023







DIRECTORS: Mr D Gordon
Mrs N M Gordon





REGISTERED OFFICE: 42 Lytton Road
Barnet
Hertfordshire
EN5 5BY





REGISTERED NUMBER: 08779360 (England and Wales)





ACCOUNTANTS: Jeff Lermer & Associates
Chartered Accountants
42 Lytton Road
Barnet
Hertfordshire
EN5 5BY

DAVID GORDON ORTHO LIMITED (REGISTERED NUMBER: 08779360)

Balance Sheet
30 November 2023

30.11.23 30.11.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 41,808 50,101

CURRENT ASSETS
Debtors 5 283,802 240,014
Cash at bank 229,074 230,225
512,876 470,239
CREDITORS
Amounts falling due within one year 6 105,057 85,131
NET CURRENT ASSETS 407,819 385,108
TOTAL ASSETS LESS CURRENT
LIABILITIES

449,627

435,209

PROVISIONS FOR LIABILITIES 7 7,922 9,493
NET ASSETS 441,705 425,716

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 441,605 425,616
SHAREHOLDERS' FUNDS 441,705 425,716

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 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.

DAVID GORDON ORTHO LIMITED (REGISTERED NUMBER: 08779360)

Balance Sheet - continued
30 November 2023


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 30 August 2024 and were signed on its behalf by:





Mr D Gordon - Director


DAVID GORDON ORTHO LIMITED (REGISTERED NUMBER: 08779360)

Notes to the Financial Statements
for the Year Ended 30 November 2023

1. STATUTORY INFORMATION

David Gordon Ortho 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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 25% on cost
Fixtures and fittings - 25% on cost
Motor vehicles - 25% on reducing balance
Computer equipment - 10% on cost

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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

DAVID GORDON ORTHO LIMITED (REGISTERED NUMBER: 08779360)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST OR VALUATION
At 1 December 2022 17,773 1,523 138,771 5,189 163,256
Additions - 1,028 - 4,015 5,043
At 30 November 2023 17,773 2,551 138,771 9,204 168,299
DEPRECIATION
At 1 December 2022 15,697 1,152 93,635 2,671 113,155
Charge for year 1,196 384 11,284 472 13,336
At 30 November 2023 16,893 1,536 104,919 3,143 126,491
NET BOOK VALUE
At 30 November 2023 880 1,015 33,852 6,061 41,808
At 30 November 2022 2,076 371 45,136 2,518 50,101

Cost or valuation at 30 November 2023 is represented by:

Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
Valuation in 2023 - - 45,136 - 45,136
Cost 17,773 2,551 93,635 9,204 123,163
17,773 2,551 138,771 9,204 168,299

DAVID GORDON ORTHO LIMITED (REGISTERED NUMBER: 08779360)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

4. TANGIBLE FIXED ASSETS - continued

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:
Motor
vehicles
£   
COST OR VALUATION
At 1 December 2022
and 30 November 2023 138,771
DEPRECIATION
At 1 December 2022 93,635
Charge for year 11,284
At 30 November 2023 104,919
NET BOOK VALUE
At 30 November 2023 33,852
At 30 November 2022 45,136

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Trade debtors 47,930 67,247
Other debtors 96,655 91,655
Directors' current accounts 139,217 77,722
Prepayments and accrued income - 3,390
283,802 240,014

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.23 30.11.22
£    £   
Tax 80,112 83,074
Social security and other taxes - 113
Other creditors 23,000 -
Accrued expenses 1,945 1,944
105,057 85,131

7. PROVISIONS FOR LIABILITIES
30.11.23 30.11.22
£    £   
Deferred tax 7,922 9,493

DAVID GORDON ORTHO LIMITED (REGISTERED NUMBER: 08779360)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2023

7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 December 2022 9,493
Provided during year (1,571 )
Balance at 30 November 2023 7,922

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2023 and 30 November 2022:

30.11.23 30.11.22
£    £   
Mr D Gordon
Balance outstanding at start of year 77,722 42,003
Amounts advanced 316,950 211,050
Amounts repaid (255,455 ) (175,331 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 139,217 77,722

As at the balance sheet date, included within debtors due within one year is £139,217 (2022; £77,722) due from the director. During the period interest was charged totalling £1,452 (2022: £797) at 2%/2.25% on the overdrawn directors loan account. The directors loan account was fully repaid within 9 months of the balance sheet date.

9. RELATED PARTY DISCLOSURES

Included within other debtors is a balance of £66,883 (2022: £64,883) due and payable by APIO Implants Ltd which is under common control.

Included within other creditors is a balance of £23,000 (2022: £nil) due and payable to Letchmore Ltd which is under common control.