Dynamic Orthopaedics Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—4

Registered number: 15007035

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		845		-

			845		-
CURRENT ASSETS
Debtors	5	37,268		13,400
Cash at bank and in hand		7,248		25,431

		44,516		38,831
Creditors: Amounts Falling Due Within One Year	6	(29,747 )		(17,478 )

NET CURRENT ASSETS (LIABILITIES)			14,769		21,353

TOTAL ASSETS LESS CURRENT LIABILITIES			15,614		21,353

NET ASSETS			15,614		21,353

CAPITAL AND RESERVES
Called up share capital	7		2		2
Profit and Loss Account			15,612		21,351

SHAREHOLDERS' FUNDS			15,614		21,353

For the year ending 31 March 2025 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 in accordance with section 476 of the Companies Act 2006.

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

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr P G Frodsham

Director

1 September 2025

The notes on pages 2 to 4 form part of these financial statements.

1. General Information

Dynamic Orthopaedics Limited is a private company, limited by shares, registered in England & Wales. The company's registered number and registered office address can be found on the Company Information page.

2. Accounting Policies

2.1. Basis of Preparation of 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.

The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

Rendering of services

When the outcome of a transaction can be estimated reliably, turnover from medical services are recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the date the service is provided.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Computer Equipment

3 Year Straight Line

2.4. 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.

2.5. Pensions

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.

2.6. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2024: 2)

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Dynamic Orthopaedics Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Computer Equipment
	£
Cost
As at 1 April 2024	-
Additions	1,267

As at 31 March 2025	1,267

Depreciation
As at 1 April 2024	-
Provided during the period	422

As at 31 March 2025	422

Net Book Value
As at 31 March 2025	845

As at 1 April 2024	-

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	17,906	-
Prepayments and accrued income	289	2,898
Directors' loan accounts	19,073	10,502

	37,268	13,400

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Corporation tax	17,580	8,619
Other taxes and social security	554	-
VAT	7,107	6,764
Net wages	38	-
Other creditors	2,788	495
Accruals and deferred income	1,680	1,600

	29,747	17,478

7. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
1 Ordinary A shares of £ 1.00 each	1	1
1 Ordinary B shares of £ 1.00 each	1	1

	2	2

8. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are £3,080 (2024: Nil).

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Dynamic Orthopaedics Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 April 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 31 March 2025
	£	£	£	£	£
Mrs Louise Frodsham	10,500	1,500	10,500	-	1,500
Mr Paul Frodsham	2	17,571	-	-	17,573

The above loan is provided interest free and repayable on demand.

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