Orosurgeon Ltd - Accounts

Orosurgeon Ltd
Contents Page
For the year ended 28 February 2025

Accountants' report	1
Statement of financial position	2
Notes to the financial statements	3

Orosurgeon Ltd Accountants' Report For the year ended 28 February 2025
Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Orosurgeon Ltd for the year ended 28 February 2025 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Orosurgeon Ltd for the year ended 28 February 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com. This report is made solely to the Board of Directors of Orosurgeon Ltd , as a body, in accordance with the terms of our engagement letter dated 12 August 2025. Our work has been undertaken solely to prepare for your approval the accounts of Orosurgeon Ltd and state those matters that we have agreed to state to the Board of Directors of Orosurgeon Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Orosurgeon Ltd and its Board of Directors as a body for our work or for this report It is your duty to ensure that Orosurgeon Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Orosurgeon Ltd. You consider that Orosurgeon Ltd is exempt from the statutory audit requirement for the year We have not been instructed to carry out an audit or a review of the accounts of Orosurgeon Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts. .................................................... Rivington Accounts Ltd Bank House 6-8 Church Street Adlington Lancashire PR7 4EX 12 August 2025 1

Orosurgeon Ltd
Accountants' Report
For the year ended 28 February 2025

Chartered Management Accountants' report to the board of directors on the preparation of the unaudited statutory accounts Orosurgeon Ltd for the year ended 28 February 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Orosurgeon Ltd for the year ended 28 February 2025 which comprise of the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Chartered Institute of Management Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.cimaglobal.com.
This report is made solely to the Board of Directors of Orosurgeon Ltd , as a body, in accordance with the terms of our engagement letter dated 12 August 2025. Our work has been undertaken solely to prepare for your approval the accounts of Orosurgeon Ltd and state those matters that we have agreed to state to the Board of Directors of Orosurgeon Ltd, as a body, in this report in accordance with the requirements of the Chartered Institute of Management Accountants as detailed at http://www.cimaglobal.com. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Orosurgeon Ltd and its Board of Directors as a body for our work or for this report
It is your duty to ensure that Orosurgeon Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit Orosurgeon Ltd. You consider that Orosurgeon Ltd is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of Orosurgeon Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

....................................................
Rivington Accounts Ltd
Bank House
6-8 Church Street
Adlington
Lancashire
PR7 4EX
12 August 2025

1

Orosurgeon Ltd
Statement of Financial Position
As at 28 February 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	93,184	109,421
		93,184	109,421
Current assets
Debtors		29,961	33,486
Cash at bank and in hand		487,995	414,819
		517,956	448,305
Creditors: amount falling due within one year		(76,257)	(86,585)
Net current assets		441,699	361,720

Total assets less current liabilities		534,883	471,141
Provisions for liabilities		(8,091)	(10,604)
Net assets		526,792	460,537

Capital and reserves
Called up share capital	4	12	12
Profit and loss account		526,780	460,525
Shareholders' funds		526,792	460,537

For the year ended 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 12 August 2025 and were signed by:

-------------------------------
Alexander James Smithson
Director

2

Orosurgeon Ltd
Notes to the Abridged Financial Statements
For the year ended 28 February 2025

General Information

Orosurgeon Ltd is a private company, limited by shares, registered in England and Wales, registration number 10603638, registration address Bank House, 6-8 Church Street, Adlington, Chorley, PR7 4EX. The trading address of the company is 6 George Street, Horwich, Bolton, Lancashire, BL6 6BH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Website cost

Planning and operating costs for the company's website are charged to the income statement as incurred.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	0% Reducing Balance
Fixtures and Fittings	15% Reducing Balance
Computer Equipment	25% Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 1 (2024 : 1).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Land and Buildings	Total
	£	£	£	£	£
At 01 March 2024	50,834	7,162	19,823	50,600	128,419
Additions	-	-	2,175	-	2,175
Disposals	-	-	-	-	-
At 28 February 2025	50,834	7,162	21,998	50,600	130,594
Depreciation
At 01 March 2024	5,496	5,102	-	-	10,598
Charge for year	14,704	309	11,799	-	26,812
On disposals	-	-	-	-	-
At 28 February 2025	20,200	5,411	11,799	-	37,410
Net book values
Closing balance as at 28 February 2025	30,634	1,751	10,199	50,600	93,184
Opening balance as at 01 March 2024	45,338	2,060	11,423	50,600	109,421

The net book value of Land and Buildings includes £ 50,600 (2024 £50,600) in respect of assets leased under finance leases or hire purchase contracts.

4.

Share Capital

Allotted, called up and fully paid	2025 £		2024 £
12 Class A shares of £1.00 each	12		12
	12		12

3


Registered Number: 10603638
England and Wales
OROSURGEON LTD

Abridged Accounts

Period of accounts Start date: 01 March 2024 End date: 28 February 2025