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COMPANY REGISTRATION NUMBER: SC217186
Aberdeen Orthopaedic Developments Limited
Filleted Unaudited Financial Statements
31 March 2025
Aberdeen Orthopaedic Developments Limited
Financial Statements
Year ended 31 March 2025
Contents
Pages
Chartered certified accountants report to the director on the preparation of the unaudited statutory financial statements
1
Statement of financial position and the notes to the financial statements
2 to 3
Aberdeen Orthopaedic Developments Limited
Chartered Certified Accountants Report to the Director on the Preparation of the Unaudited Statutory Financial Statements of Aberdeen Orthopaedic Developments Limited
Year ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Aberdeen Orthopaedic Developments Limited for the year ended 31 March 2025, which comprise the statement of financial position and the notes to the financial statements from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. This report is made solely to the director of Aberdeen Orthopaedic Developments Limited in accordance with the terms of our engagement letter dated 8 March 2007. Our work has been undertaken solely to prepare for your approval the financial statements of Aberdeen Orthopaedic Developments Limited and state those matters that we have agreed to state to you in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Aberdeen Orthopaedic Developments Limited and its director for our work or for this report.
It is your duty to ensure that Aberdeen Orthopaedic Developments Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Aberdeen Orthopaedic Developments Limited. You consider that Aberdeen Orthopaedic Developments Limited 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 financial statements of Aberdeen Orthopaedic Developments Limited. 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 financial statements.
GARDNER & PARTNERS LTD Chartered Certified Accountants
9 Rosemount Place Aberdeen AB25 2UX
10 December 2025
Aberdeen Orthopaedic Developments Limited
Statement of Financial Position
31 March 2025
2025
2024
£
£
£
Current assets
307
331
Prepayments and accrued income
826
826
-------
-------
1,133
1,157
Creditors: amounts falling due within one year
112,645
111,669
---------
---------
Net current liabilities
111,512
110,512
---------
---------
Total assets less current liabilities
( 111,512)
( 110,512)
Accruals and deferred income
360
360
---------
---------
(111,872)
(110,872)
---------
---------
Capital and reserves
( 111,872)
( 110,872)
---------
---------
Notes to the financial statements
1. Other spare note 99 heading
For the year ending 31 March 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 financial statements for the year in question in accordance with section 476 ;
- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.
These financial statements were approved by the board of directors and authorised for issue on 10 December 2025 , and are signed on behalf of the board by:
Mr. D Wardlaw
Director
Company registration number: SC217186
The company is a private company limited by shares, registered in Scotland. The address of the registered office is 109 Inchgarth Road, Pitfodels, Cults, Aberdeen, AB15 9NX.