IRIS Accounts Production v25.1.3.33 08779360 Board of Directors 1.12.23 30.11.24 30.11.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh087793602023-11-30087793602024-11-30087793602023-12-012024-11-30087793602022-11-30087793602022-12-012023-11-30087793602023-11-3008779360ns15:EnglandWales2023-12-012024-11-3008779360ns14:PoundSterling2023-12-012024-11-3008779360ns10:Director12023-12-012024-11-3008779360ns10:PrivateLimitedCompanyLtd2023-12-012024-11-3008779360ns10:SmallEntities2023-12-012024-11-3008779360ns10:AuditExempt-NoAccountantsReport2023-12-012024-11-3008779360ns10:SmallCompaniesRegimeForDirectorsReport2023-12-012024-11-3008779360ns10:SmallCompaniesRegimeForAccounts2023-12-012024-11-3008779360ns10:FullAccounts2023-12-012024-11-3008779360ns10:Director22023-12-012024-11-3008779360ns10:RegisteredOffice2023-12-012024-11-3008779360ns5:CurrentFinancialInstruments2024-11-3008779360ns5:CurrentFinancialInstruments2023-11-3008779360ns5:ShareCapital2024-11-3008779360ns5:ShareCapital2023-11-3008779360ns5:RetainedEarningsAccumulatedLosses2024-11-3008779360ns5:RetainedEarningsAccumulatedLosses2023-11-3008779360ns5:PlantMachinery2023-12-012024-11-3008779360ns5:FurnitureFittings2023-12-012024-11-3008779360ns5:MotorVehicles2023-12-012024-11-3008779360ns5:ComputerEquipment2023-12-012024-11-3008779360ns5:PlantMachinery2023-11-3008779360ns5:FurnitureFittings2023-11-3008779360ns5:MotorVehicles2023-11-3008779360ns5:ComputerEquipment2023-11-3008779360ns5:PlantMachinery2024-11-3008779360ns5:FurnitureFittings2024-11-3008779360ns5:MotorVehicles2024-11-3008779360ns5:ComputerEquipment2024-11-3008779360ns5:PlantMachinery2023-11-3008779360ns5:FurnitureFittings2023-11-3008779360ns5:MotorVehicles2023-11-3008779360ns5:ComputerEquipment2023-11-3008779360ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-11-3008779360ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-12-012024-11-3008779360ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2024-11-3008779360ns5:MotorVehiclesns5:LeasedAssetsHeldAsLessee2023-11-3008779360ns5:WithinOneYearns5:CurrentFinancialInstruments2024-11-3008779360ns5:WithinOneYearns5:CurrentFinancialInstruments2023-11-3008779360ns5:DeferredTaxation2023-11-3008779360ns5:DeferredTaxation2023-12-012024-11-3008779360ns5:DeferredTaxation2024-11-30087793601ns10:Director12023-11-30087793601ns10:Director12022-11-30087793601ns10:Director12023-12-012024-11-30087793601ns10:Director12022-12-012023-11-30087793601ns10:Director12024-11-30087793601ns10:Director12023-11-30
REGISTERED NUMBER: 08779360 (England and Wales)











Financial Statements

for the Year Ended 30 November 2024

for

DAVID GORDON ORTHO LIMITED

DAVID GORDON ORTHO LIMITED (REGISTERED NUMBER: 08779360)






Contents of the Financial Statements
for the Year Ended 30 November 2024




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 2024







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 2024

30.11.24 30.11.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 32,991 41,808

CURRENT ASSETS
Debtors 5 205,629 283,802
Cash at bank 65,512 229,074
271,141 512,876
CREDITORS
Amounts falling due within one year 6 49,919 105,057
NET CURRENT ASSETS 221,222 407,819
TOTAL ASSETS LESS CURRENT
LIABILITIES

254,213

449,627

PROVISIONS FOR LIABILITIES 7 8,248 7,922
NET ASSETS 245,965 441,705

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 245,865 441,605
245,965 441,705

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 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 2024


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 23 June 2025 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 2024

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.

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 2024

2. ACCOUNTING POLICIES - continued

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 (2023 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Motor Computer
machinery fittings vehicles equipment Totals
£    £    £    £    £   
COST
At 1 December 2023 17,773 2,551 138,771 9,204 168,299
Additions - - - 1,577 1,577
At 30 November 2024 17,773 2,551 138,771 10,781 169,876
DEPRECIATION
At 1 December 2023 16,893 1,536 104,919 3,143 126,491
Charge for year 802 422 8,463 707 10,394
At 30 November 2024 17,695 1,958 113,382 3,850 136,885
NET BOOK VALUE
At 30 November 2024 78 593 25,389 6,931 32,991
At 30 November 2023 880 1,015 33,852 6,061 41,808

Fixed assets, included in the above, which are held under hire purchase contracts or finance leases are as follows:
Motor
vehicles
£   
COST
At 1 December 2023
and 30 November 2024 138,771
DEPRECIATION
At 1 December 2023 104,919
Charge for year 8,463
At 30 November 2024 113,382
NET BOOK VALUE
At 30 November 2024 25,389
At 30 November 2023 33,852

DAVID GORDON ORTHO LIMITED (REGISTERED NUMBER: 08779360)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade debtors 51,862 47,930
Other debtors 36,827 96,655
Directors' current accounts 111,940 139,217
Prepayments and accrued income 5,000 -
205,629 283,802

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Amounts owed to group undertakings 8,117 -
Tax 22,190 80,112
Social security and other taxes 662 -
Other creditors - 23,000
Accrued expenses 18,950 1,945
49,919 105,057

7. PROVISIONS FOR LIABILITIES
30.11.24 30.11.23
£    £   
Deferred tax 8,248 7,922

Deferred
tax
£   
Balance at 1 December 2023 7,922
Charge to Income Statement during year 326
Balance at 30 November 2024 8,248

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:Class:Nominal30.11.202430.11.2023
value:£ £
5,100A Ordinary1p51.0051.00
4,900B Ordinary1p49.0049.00
1C Ordinary1p0.010.01
100.01100.01

DAVID GORDON ORTHO LIMITED (REGISTERED NUMBER: 08779360)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 November 2024 and 30 November 2023:

30.11.24 30.11.23
£    £   
Mr D Gordon
Balance outstanding at start of year 139,217 77,722
Amounts advanced 270,775 316,950
Amounts repaid (298,052 ) (255,455 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 111,940 139,217

As at the balance sheet date, included within debtors due within one year is £111,940 (2023 £139,217) due from the director. During the period interest was charged totalling £2,352 (2023: £1,452) at 2.25% on the overdrawn directors loan account.

10. RELATED PARTY DISCLOSURES

Included within other creditors is a balance of £8,117 (2023: £66,883 in debtors ) due and payable by APIO Implants Ltd. The company is under common control by the directors.

Included within other debtors is a balance of £NIL (2023: £23,000 in creditors) due and payable to Letchmore Ltd. The company is under common control by the directors.

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr D Gordon.