Company Registration No. 09565763 (England and Wales)
G AND J ORTHO LIMITED
ANNUAL REPORT AND UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
TWP Accounting LLP
Chartered Accountants
The Old Rectory
Church Street
Weybridge
Surrey
KT13 8DE
G AND J ORTHO LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
G AND J ORTHO LIMITED
Company Registration No. 09565763
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
14,699
9,689
Current assets
Debtors
4
10,379
169,225
Cash at bank and in hand
309,260
99,363
319,639
268,588
Creditors: amounts falling due within one year
5
(41,902)
(21,197)
Net current assets
277,737
247,391
Net assets
292,436
257,080
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
292,336
256,980
Total equity
292,436
257,080

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 12 November 2025
G Stranks
Director
G AND J ORTHO LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 2 -
1
Accounting policies
Company information

G and J Ortho Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Old Rectory, Church Street, Weybridge, Surrey, KT13 8DE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents amounts receivable in respect of medical practitioner consultancy services.

Revenue from contracts for the provision of medical practitioner consultancy services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures, fittings & equipment
25% straight line
Computer equipment
25% straight line
Motor vehicles
25% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

G AND J ORTHO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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 paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

1.8
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

1.9
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
3
G AND J ORTHO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 4 -
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 June 2024
42,007
Additions
15,898
At 31 May 2025
57,905
Depreciation and impairment
At 1 June 2024
32,318
Depreciation charged in the year
10,888
At 31 May 2025
43,206
Carrying amount
At 31 May 2025
14,699
At 31 May 2024
9,689
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
10,379
8,098
Other debtors
-
0
161,127
10,379
169,225
5
Creditors: amounts falling due within one year
2025
2024
£
£
Taxation and social security
21,462
18,287
Other creditors
17,583
-
0
Accruals and deferred income
2,857
2,910
41,902
21,197
G AND J ORTHO LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 5 -
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
50
50
50
50
A Ordinary shares of £1 each
50
50
50
50
100
100
100
100

7
Related party transactions

At the balance sheet date the company owed £1 7,583 (20 24 - £161,127 owed to the company by director) to the director. Interest has bee calculated at 2.25%.

2025-05-31 2024-06-01 false false false 12 November 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity G Stranks 09565763 2024-06-01 2025-05-31 09565763 2025-05-31 09565763 2024-05-31 09565763 core:OtherPropertyPlantEquipment 2025-05-31 09565763 core:OtherPropertyPlantEquipment 2024-05-31 09565763 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 09565763 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 09565763 core:CurrentFinancialInstruments 2025-05-31 09565763 core:CurrentFinancialInstruments 2024-05-31 09565763 core:ShareCapital 2025-05-31 09565763 core:ShareCapital 2024-05-31 09565763 core:RetainedEarningsAccumulatedLosses 2025-05-31 09565763 core:RetainedEarningsAccumulatedLosses 2024-05-31 09565763 core:ShareCapitalOrdinaryShareClass1 2025-05-31 09565763 core:ShareCapitalOrdinaryShareClass1 2024-05-31 09565763 core:ShareCapitalOrdinaryShareClass2 2025-05-31 09565763 core:ShareCapitalOrdinaryShareClass2 2024-05-31 09565763 core:ShareCapitalOrdinaryShares 2025-05-31 09565763 core:ShareCapitalOrdinaryShares 2024-05-31 09565763 bus:Director1 2024-06-01 2025-05-31 09565763 core:FurnitureFittings 2024-06-01 2025-05-31 09565763 core:ComputerEquipment 2024-06-01 2025-05-31 09565763 core:MotorVehicles 2024-06-01 2025-05-31 09565763 2023-06-01 2024-05-31 09565763 core:OtherPropertyPlantEquipment 2024-05-31 09565763 core:OtherPropertyPlantEquipment 2024-06-01 2025-05-31 09565763 core:WithinOneYear 2025-05-31 09565763 core:WithinOneYear 2024-05-31 09565763 bus:OrdinaryShareClass1 2024-06-01 2025-05-31 09565763 bus:OrdinaryShareClass2 2024-06-01 2025-05-31 09565763 bus:OrdinaryShareClass1 2025-05-31 09565763 bus:OrdinaryShareClass1 2024-05-31 09565763 bus:OrdinaryShareClass2 2025-05-31 09565763 bus:OrdinaryShareClass2 2024-05-31 09565763 bus:AllOrdinaryShares 2025-05-31 09565763 bus:AllOrdinaryShares 2024-05-31 09565763 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 09565763 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 09565763 bus:FRS102 2024-06-01 2025-05-31 09565763 bus:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 09565763 bus:FullAccounts 2024-06-01 2025-05-31 xbrli:pure xbrli:shares iso4217:GBP