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REGISTERED NUMBER: 07721077 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

LEVANT ORTHOPAEDICS LTD

LEVANT ORTHOPAEDICS LTD (REGISTERED NUMBER: 07721077)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

LEVANT ORTHOPAEDICS LTD (REGISTERED NUMBER: 07721077)

BALANCE SHEET

31 DECEMBER 2024

| 31.12.24 |  | 31.12.23

| Notes | £ | £ |

CREDITORS

Amounts falling due within one year | 5 | 15,735 |  | 15,341 |  |

NET CURRENT LIABILITIES | (15,735 | ) | (15,341 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (15,735 | ) | (15,341 | ) |

CAPITAL AND RESERVES

Called up share capital | 2,400 |  | 2,400 |  |

Retained earnings | (18,135 | ) | (17,741 | ) |

SHAREHOLDERS' FUNDS | (15,735 | ) | (15,341 | ) |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 15 September 2025 and were signed by:

Dr S E Jajeh - Director

LEVANT ORTHOPAEDICS LTD (REGISTERED NUMBER: 07721077)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

1. | STATUTORY INFORMATION

| Levant Orthopaedics Limited is a private company limited by shares and incorporated in England. Its registered office is Admiral House, Waterfront East, Brierley Hill, DY5 1XG.

| The financial statements are presented in Sterling, which is the functional currency of the company.

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.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery etc | - | 33% on cost

| Financial instruments

| Basic financial liabilities, including trade and other debtors and creditors, bank loans and other loans are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

| Going concern

| The accounts have been drawn up on the going concern basis. The company's ongoing activities are dependent upon the continued financial support of its director, who has undertaken that this support will be given for the foreseeable future.

| If the going concern basis were not appropriate, adjustments would have to be made to reduce the value of assets to their recoverable amount, to reclassify fixed assets as current assets and to provide for any further liabilities that might arise.

3. | EMPLOYEES AND DIRECTORS

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

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2024

| and 31 December 2024 | 1,000 |  |

| DEPRECIATION

| At 1 January 2024

| and 31 December 2024 | 1,000 |  |

| NET BOOK VALUE

| At 31 December 2024 | - |  |

LEVANT ORTHOPAEDICS LTD (REGISTERED NUMBER: 07721077)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2024

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

| 31.12.24 |  | 31.12.23

£ | £ |

| Other creditors | 15,735 |  | 15,341 |  |