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Registration number: 13636435

The Moores Orthopaedic Clinic Ltd

Annual Report and Unaudited Filleted Abridged Financial Statements

for the Year Ended 31 December 2024

 

The Moores Orthopaedic Clinic Ltd

Contents

Abridged Balance Sheet

1 to 2

Notes to the Unaudited Abridged Financial Statements

3 to 4

 

The Moores Orthopaedic Clinic Ltd

(Registration number: 13636435)
Abridged Balance Sheet as at 31 December 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

1,320,922

1,389,579

Current assets

 

Debtors

45,941

21,825

Cash at bank and in hand

 

120,576

151,404

 

166,517

173,229

Creditors: Amounts falling due within one year

(966,107)

(1,288,540)

Net current liabilities

 

(799,590)

(1,115,311)

Total assets less current liabilities

 

521,332

274,268

Creditors: Amounts falling due after more than one year

(165,201)

(250,604)

Provisions for liabilities

(91,899)

(13,539)

Net assets

 

264,232

10,125

Capital and reserves

 

Called up share capital

100

100

Profit and loss account

264,132

10,025

Total equity

 

264,232

10,125

 

The Moores Orthopaedic Clinic Ltd

(Registration number: 13636435)
Abridged Balance Sheet as at 31 December 2024

For the financial year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 11 August 2025 and signed on its behalf by:
 

Mr A P Moores

Director

Mr R D Hoile

Director

Mr C J Jordan

Director

 

The Moores Orthopaedic Clinic Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Sullivan Court Wessex Way
Golden
Winchester
SO21 1WP

These financial statements were authorised for issue by the Board on 11 August 2025.

2

Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

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

Going concern

The financial statements have been prepared on a going concern basis.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

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

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

25% Straight line

Plant and machinery

10% Straight line

Fixture and fittings

17% Straight line

Leashold improvements

Over the term of the lease

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell.

 

The Moores Orthopaedic Clinic Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 December 2024

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 12 (2023 - 9).

4

Tangible assets

Total
£

Cost or valuation

At 1 January 2024

1,462,318

Additions

26,589

At 31 December 2024

1,488,907

Depreciation

At 1 January 2024

72,738

Charge for the year

95,247

At 31 December 2024

167,985

Carrying amount

At 31 December 2024

1,320,922

At 31 December 2023

1,389,579

Included within the net book value of land and buildings above is £1,020,480 (2023 - £1,050,864) in respect of short leasehold land and buildings.