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Registration number: 08479540

Arthro Dynamik Ltd
Annual Report and Unaudited Financial Statements
For The Year Ended 30 April 2025

Arthro Dynamik Ltd

Contents

Balance Sheet | 1
Notes to the Unaudited Financial Statements | 2 to 5

Arthro Dynamik Ltd

(Registration number: 08479540)
Balance Sheet as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |  |  |
Tangible assets | 3 |  | 2,334 |  | 3,451
Current assets |  |  |  |  |
Stocks | 4 | 52,575 |  | 57,333 |
Debtors | 5 | 408,640 |  | 284,681 |
Cash at bank and in hand |  | 42,756 |  | 61,111 |
|  | 503,971 |  | 403,125 |
Creditors: Amounts falling due within one year | 6 | (170,872) |  | (171,135) |
Net current assets |  |  | 333,099 |  | 231,990
Total assets less current liabilities |  |  | 335,433 |  | 235,441
Creditors: Amounts falling due after more than one year | 6 |  | (40,051) |  | (66,854)
Provisions for liabilities |  |  | (679) |  | (679)
Net assets |  |  | 294,703 |  | 167,908
Capital and reserves |  |  |  |  |
Called up share capital |  | 2 |  | 2 |
Profit and loss account |  | 294,701 |  | 167,906 |
Total equity |  |  | 294,703 |  | 167,908

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' 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; 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 17 October 2025 and signed on its behalf by:

......................................... Mr A. Moore Director

Arthro Dynamik Ltd

Notes to the Unaudited Financial Statements For The Year Ended 30 April 2025

1 | Accounting policies

Summary of significant accounting policies and key accounting estimates

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

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

The financial statements have been prepared using the historical cost convention.

The financial statements are presented in Sterling (£).

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.
The company recognises revenue when the amount of revenue can be reliably measured and it is probable that future economic benefits will flow to the company.

Government grants

Government grants relating to revenue are recognised in profit and loss on a systematic basis over the periods in which the entity recognises the related costs for which the grant is intended to compensate.

Tax

The tax expense for the period comprises current 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 income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the Balance sheet 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 over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture, Fixtures & Fittings | 25% Straight Line
Computer Equipment | 25% Straight Line

Arthro Dynamik Ltd

Notes to the Unaudited Financial Statements For The Year Ended 30 April 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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 in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Arthro Dynamik Ltd

Notes to the Unaudited Financial Statements For The Year Ended 30 April 2025

3 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 May 2024 | 24,298 | 1,850 | 26,148
At 30 April 2025 | 24,298 | 1,850 | 26,148
Depreciation
At 1 May 2024 | 22,234 | 463 | 22,697
Charge for the year | 655 | 462 | 1,117
At 30 April 2025 | 22,889 | 925 | 23,814
Carrying amount
At 30 April 2025 | 1,409 | 925 | 2,334
At 30 April 2024 | 2,064 | 1,387 | 3,451

4 | Stocks

| 2025 £ | 2024 £
Stocks held | 52,575 | 57,333

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 77,555 | 75,051
Prepayments | 13,154 | 4,029
Other debtors | 317,931 | 205,601
| 408,640 | 284,681

Arthro Dynamik Ltd

Notes to the Unaudited Financial Statements For The Year Ended 30 April 2025

6 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Loans and borrowings | 26,888 | 25,060
Taxation and social security | 112,450 | 143,075
Other creditors | 31,534 | 3,000
| 170,872 | 171,135
Due after one year |  |
Loans and borrowings | 40,051 | 66,854

7 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £56,978 (2024 - £23,109).