Registration number: 09718061

James Stoddard Orthopaedics Limited

(Registration number: 09718061)
Balance Sheet as at 31 August 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	1,762	2,050
Other financial assets	4	1,000	208,035
		2,762	210,085
Current assets
Debtors	5	194,026	203,776
Cash at bank and in hand		37,868	22,098
		231,894	225,874
Creditors: Amounts falling due within one year	6	(16,639)	(27,964)
Net current assets		215,255	197,910
Net assets		218,017	407,995
Capital and reserves
Called up share capital		100	100
Retained earnings		217,917	407,895
Shareholders' funds		218,017	407,995

For the financial year ending 31 August 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 delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the Board on 21 November 2025 and signed on its behalf by:
 

.........................................

J E Stoddard

Director

James Stoddard Orthopaedics Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1	Accounting policies

James Stoddard Orthopaedics Limited is a private company, limited by shares, domiciled in England and Wales, company number 09718061. The registered office is at 59 Snaithing Lane, Sheffield, S10 3LF.

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 - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. There has been no material departure from this standard.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. Revenue is recognised at the point of service delivery.

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
Office equipment	20% straight line

Investments

Investments in equity shares which are publicly traded or where fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.

Dividends on equity securities are recognised in income when receivable.

James Stoddard Orthopaedics Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

3	Tangible assets

	Office equipment £
Cost
At 1 September 2024	3,517
Additions	499
At 31 August 2025	4,016
Depreciation
At 1 September 2024	1,467
Charge for the year	787
At 31 August 2025	2,254
Carrying amount
At 31 August 2025	1,762
At 31 August 2024	2,050

4	Fixed asset investments

	Investments £
Cost
At 1 September 2024	208,035
Disposals	(207,035)
31 August 2025	1,000
Carrying amount
At 31 August 2025	1,000
At 31 August 2024	208,035

James Stoddard Orthopaedics Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

5

Debtors

	2025 £	2024 £
Amounts owed by related parties	194,026	203,776

6

Creditors

	2025 £	2024 £
Due within one year
Corporation tax	11,519	23,811
Accruals and deferred income	2,400	2,400
Director's current account	2,720	1,753
	16,639	27,964

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 £924 (2024: £10,009).

8	Related party transactions

During the year the directors had an interest free loan account with the company. At the balance sheet date the amount owed to the directors was £2,720 (2024: £1,753).

James Stoddard Orthopaedics Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025 (continued)

9	Parent and ultimate parent undertaking

The company's immediate parent is Snaithing Holdings Limited, a company incorporated in England.

 The ultimate controlling party is Mrs R K Stoddard.