IRIS Accounts Production v25.2.0.378 SC578543 director 1.11.23 31.10.24 31.10.24 false true false false true false A Ordinary 1.00000 B Ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC578543 2023-10-31 SC578543 2024-10-31 SC578543 2023-11-01 2024-10-31 SC578543 2022-10-31 SC578543 2022-11-01 2023-10-31 SC578543 2023-10-31 SC578543 ns15:Scotland 2023-11-01 2024-10-31 SC578543 ns14:PoundSterling 2023-11-01 2024-10-31 SC578543 ns10:Director1 2023-11-01 2024-10-31 SC578543 ns10:PrivateLimitedCompanyLtd 2023-11-01 2024-10-31 SC578543 ns10:SmallEntities 2023-11-01 2024-10-31 SC578543 ns10:AuditExempt-NoAccountantsReport 2023-11-01 2024-10-31 SC578543 ns10:SmallCompaniesRegimeForDirectorsReport 2023-11-01 2024-10-31 SC578543 ns10:SmallCompaniesRegimeForAccounts 2023-11-01 2024-10-31 SC578543 ns10:FullAccounts 2023-11-01 2024-10-31 SC578543 ns10:OrdinaryShareClass1 2023-11-01 2024-10-31 SC578543 ns10:OrdinaryShareClass2 2023-11-01 2024-10-31 SC578543 ns10:RegisteredOffice 2023-11-01 2024-10-31 SC578543 ns5:CurrentFinancialInstruments 2024-10-31 SC578543 ns5:CurrentFinancialInstruments 2023-10-31 SC578543 ns5:Non-currentFinancialInstruments 2024-10-31 SC578543 ns5:Non-currentFinancialInstruments 2023-10-31 SC578543 ns5:ShareCapital 2024-10-31 SC578543 ns5:ShareCapital 2023-10-31 SC578543 ns5:RetainedEarningsAccumulatedLosses 2024-10-31 SC578543 ns5:RetainedEarningsAccumulatedLosses 2023-10-31 SC578543 ns5:ShareCapital 2022-10-31 SC578543 ns5:RetainedEarningsAccumulatedLosses 2022-10-31 SC578543 ns5:RetainedEarningsAccumulatedLosses 2022-11-01 2023-10-31 SC578543 ns5:RetainedEarningsAccumulatedLosses 2023-11-01 2024-10-31 SC578543 ns5:MotorVehicles 2023-11-01 2024-10-31 SC578543 ns5:MotorVehicles 2023-10-31 SC578543 ns5:MotorVehicles 2024-10-31 SC578543 ns5:MotorVehicles 2023-10-31 SC578543 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2023-10-31 SC578543 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2023-11-01 2024-10-31 SC578543 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2024-10-31 SC578543 ns5:MotorVehicles ns5:LeasedAssetsHeldAsLessee 2023-10-31 SC578543 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-10-31 SC578543 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2023-10-31 SC578543 ns10:OrdinaryShareClass1 2024-10-31 SC578543 ns10:OrdinaryShareClass2 2024-10-31 SC578543 1 ns10:Director1 2023-10-31 SC578543 1 ns10:Director1 2022-10-31 SC578543 1 ns10:Director1 2023-11-01 2024-10-31 SC578543 1 ns10:Director1 2022-11-01 2023-10-31 SC578543 1 ns10:Director1 2024-10-31 SC578543 1 ns10:Director1 2023-10-31

REGISTERED NUMBER: SC578543 (Scotland)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2024

FOR

K H ORTHO LIMITED

| K H ORTHO LIMITED (REGISTERED NUMBER: SC578543) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Statement of Changes in Equity | 3 |

| Notes to the Financial Statements | 4 |

| K H ORTHO LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 OCTOBER 2024

| DIRECTOR: | K Hinduja

| REGISTERED OFFICE: | 2nd Floor

| Templeton House

| 62 Templeton Street

| Glasgow

| G40 1DA

| BUSINESS ADDRESS: | Kanah

| Wilmslow Park North

| Wilmslow

| Cheshire

| SK9 2BH

| REGISTERED NUMBER: | SC578543 (Scotland)

| ACCOUNTANTS: | Donachie Chartered Accountants

| 2nd Floor

| Templeton House

| 62 Templeton Street

| Glasgow

| G40 1DA

| K H ORTHO LIMITED (REGISTERED NUMBER: SC578543) |

BALANCE SHEET

31 OCTOBER 2024

| 2024 | 2023 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 73,967 |  | 99,327 |  |

CURRENT ASSETS

Debtors | 5 | 285,779 |  | 271,519 |  |

Investments | 6 | 89,260 |  | 38,795 |  |

Cash at bank | 70,389 |  | 132,129 |  |

445,428 |  | 442,443 |  |

CREDITORS

Amounts falling due within one year | 7 | 99,210 |  | 155,487 |  |

NET CURRENT ASSETS | 346,218 |  | 286,956 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 420,185 |  | 386,283 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 75,665 |  | 88,075 |  |

NET ASSETS | 344,520 |  | 298,208 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 100 |  | 100 |  |

Retained earnings | 344,420 |  | 298,108 |  |

SHAREHOLDERS' FUNDS | 344,520 |  | 298,208 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

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 director and authorised for issue on 3 September 2025 and were signed by:

K Hinduja - Director

| K H ORTHO LIMITED (REGISTERED NUMBER: SC578543) |

STATEMENT OF CHANGES IN EQUITY

FOR THE YEAR ENDED 31 OCTOBER 2024

| Called up |

| share |  | Retained |  | Total

| capital |  | earnings |  | equity

£ | £ | £ |

Balance at 1 November 2022 | 100 |  | 331,252 |  | 331,352 |  |

Changes in equity

Dividends | - |  | (218,000 | ) | (218,000 | ) |

Total comprehensive income | - |  | 184,856 |  | 184,856 |  |

Balance at 31 October 2023 | 100 |  | 298,108 |  | 298,208 |  |

Changes in equity

Dividends | - |  | (134,000 | ) | (134,000 | ) |

Total comprehensive income | - |  | 180,312 |  | 180,312 |  |

Balance at 31 October 2024 | 100 |  | 344,420 |  | 344,520 |  |

| K H ORTHO LIMITED (REGISTERED NUMBER: SC578543) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2024

1. | STATUTORY INFORMATION

| K H Ortho Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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.

| Motor vehicles | - | 25% straight line

| 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.

| Financial instruments

| Financial instruments are classified and accounted for as financial assets, financial liabilities or equity instruments, according to the substance of the contractual arrangement.

| Financial instruments which are assets are stated at cost less any provision for impairment. Financial liabilities are stated at principal capital amounts outstanding at the period end. Issue costs relating to financial liabilities are deducted from the outstanding balance and are amortised over the period to the due date for repayment of the financial liability.

| An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. A financial liability is any contractual arrangement for an entity to deliver cash to the holder of the associated financial instrument.

| K H ORTHO LIMITED (REGISTERED NUMBER: SC578543) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2024

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2023 - 1 ) .

4. | TANGIBLE FIXED ASSETS

| Motor

| vehicles

£ |

| COST

| At 1 November 2023

| and 31 October 2024 | 101,440 |  |

| DEPRECIATION

| At 1 November 2023 | 2,113 |  |

| Charge for year | 25,360 |  |

| At 31 October 2024 | 27,473 |  |

| NET BOOK VALUE

| At 31 October 2024 | 73,967 |  |

| At 31 October 2023 | 99,327 |  |

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Motor

| vehicles

£ |

| COST

| At 1 November 2023

| and 31 October 2024 | 101,440 |  |

| DEPRECIATION

| At 1 November 2023 | 2,113 |  |

| Charge for year | 25,360 |  |

| At 31 October 2024 | 27,473 |  |

| NET BOOK VALUE

| At 31 October 2024 | 73,967 |  |

| At 31 October 2023 | 99,327 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Trade debtors | 223,682 |  | 214,454 |  |

| Other debtors | 62,097 |  | 57,065 |  |

285,779 |  | 271,519 |  |

6. | CURRENT ASSET INVESTMENTS

2024 | 2023 |

£ | £ |

| Other | 89,260 |  | 38,795 |  |

| K H ORTHO LIMITED (REGISTERED NUMBER: SC578543) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 OCTOBER 2024

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2024 | 2023 |

£ | £ |

| Hire purchase contracts | 12,410 |  | 12,410 |  |

| Corporation tax | 64,100 |  | 114,837 |  |

| VAT | 11,862 |  | 16,978 |  |

| Directors' loan accounts | 432 |  | 956 |  |

| Accrued expenses | 10,406 |  | 10,306 |  |

99,210 |  | 155,487 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2024 | 2023 |

£ | £ |

| Hire purchase contracts | 75,665 |  | 88,075 |  |

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2024 | 2023 |

£ | £ |

| Hire purchase contracts | 88,075 |  | 100,485 |  |

| Hire purchase contracts are secured over the assets concerned.

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2024 | 2023 |

| value: | £ | £ |

| 50 | A Ordinary | £1 | 50 |  | 50 |  |

| 50 | B Ordinary | £1 | 50 |  | 50 |  |

100 |  | 100 |  |

11. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 October 2024 and 31 October 2023:

2024 | 2023 |

£ | £ |

| K Hinduja

| Balance outstanding at start of year | (956 | ) | (498 | ) |

| Amounts advanced | 134,524 |  | 219,542 |  |

| Amounts repaid | (134,000 | ) | (220,000 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (432 | ) | (956 | ) |

12. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £134,000 (2023 - £218,000) were paid to the director .