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Registered number: 11939256









CJMORTHO LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 APRIL 2024

 
CJMORTHO LIMITED
 
 
COMPANY INFORMATION


Director
C V Mann 




Registered number
11939256



Registered office
7 The Close

Norwich

Norfolk

NR1 4DJ




Accountants
MA Partners LLP
Chartered Accountants

7 The Close

Norwich

Norfolk

NR1 4DJ





 
CJMORTHO LIMITED
 

CONTENTS



Page
Accountants' Report
 
 
1
Balance Sheet
 
 
2 - 3
Notes to the Financial Statements
 
 
4 - 7


 
CJMORTHO LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF CJMORTHO LIMITED
FOR THE YEAR ENDED 30 APRIL 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of CJMOrtho Limited for the year ended 30 April 2024 which comprise  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 Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the director of CJMOrtho Limited in accordance with the terms of our engagement letter dated 15 July 2022Our work has been undertaken solely to prepare for your approval the financial statements of CJMOrtho Limited and state those matters that we have agreed to state to the director of CJMOrtho Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than CJMOrtho Limited and its director for our work or for this report. 

It is your duty to ensure that CJMOrtho Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of CJMOrtho Limited. You consider that CJMOrtho Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of CJMOrtho Limited. 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 financial statements.

  





MA Partners LLP
 
Chartered Accountants
  
7 The Close
Norwich
Norfolk
NR1 4DJ

10 January 2025
Page 1

 
CJMORTHO LIMITED
REGISTERED NUMBER: 11939256

BALANCE SHEET
AS AT 30 APRIL 2024

2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
584
1,346

  
584
1,346

Current assets
  

Debtors: amounts falling due within one year
 5 
19,075
13,938

Cash at bank and in hand
  
309,813
217,575

  
328,888
231,513

Creditors: amounts falling due within one year
 6 
(50,113)
(37,427)

Net current assets
  
 
 
278,775
 
 
194,086

Total assets less current liabilities
  
279,359
195,432

Provisions for liabilities
  

Deferred tax
  
(135)
(310)

  
 
 
(135)
 
 
(310)

Net assets
  
279,224
195,122


Capital and reserves
  

Called up share capital 
 7 
50
50

Profit and loss account
  
279,174
195,072

  
279,224
195,122


Page 2

 
CJMORTHO LIMITED
REGISTERED NUMBER: 11939256
    
BALANCE SHEET (CONTINUED)
AS AT 30 APRIL 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 10 January 2025.






C V Mann
Director

The notes on pages 4 to 7 form part of these financial statements.

Page 3

 
CJMORTHO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

1.


General information

The company is a private company limited by shares. It is both incorporated and domiciled in England and Wales. The registered office of the Company is 7 The Close, Norwich, Norfolk, NR1 4DJ.  
The Company's principal activity is that of consultant orthopaedic medical services and the Company's place of activity is Norwich, Norfolk.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Revenue

Revenue is measured at the fair value of the consideration received or receivable.  Revenue for consultant orthopaedic medical services is recognised in the period in which the services are provided.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax.
Deferred tax balances are recognised in respect of timing differences that have originated but not reversed by the balance sheet date.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 4

 
CJMORTHO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

2.Accounting policies (continued)


2.5
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Office equipment
-
25%
straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that normally mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.9

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties and loans to related parties.

 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees

The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 5

 
CJMORTHO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 1 May 2023
3,047



At 30 April 2024

3,047



Depreciation


At 1 May 2023
1,701


Charge for the year on owned assets
762



At 30 April 2024

2,463



Net book value



At 30 April 2024
584



At 30 April 2023
1,346


5.


Debtors

2024
2023
£
£


Trade debtors
19,075
13,257

Prepayments and accrued income
-
681

19,075
13,938



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Corporation tax
36,578
25,914

Other creditors
9,482
8,046

Accruals and deferred income
4,053
3,467

50,113
37,427


Page 6

 
CJMORTHO LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024

7.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



10 Ordinary A shares of £1.00 each
10
10
10 Ordinary B shares of £1.00 each
10
10
10 Ordinary C shares of £1.00 each
10
10
10 Ordinary D shares of £1.00 each
10
10
10 Ordinary E shares of £1.00 each
10
10

50

50



8.


Related party transactions

As at 30 April 2024, the balance due from the Company to the director was £7,474 (2023: £6,790). The loan is interest free and is included within other creditors.

 
Page 7