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06828945falsedental practice.2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-03-31http://www.companieshouse.gov.uk/cd:Director12024-04-012025-03-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-03-31http://www.companieshouse.gov.uk/cd:Director22024-04-012025-03-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2024-03-31http://www.companieshouse.gov.uk/pt:FurnitureFittings2025-03-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12024-04-012025-03-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2025-03-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-03-31http://www.companieshouse.gov.uk/pt:NetGoodwill2024-04-012025-03-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-03-31http://www.companieshouse.gov.uk/2024-04-012025-03-31http://www.companieshouse.gov.uk/2024-03-31http://www.companieshouse.gov.uk/cd:FRS1022024-04-012025-03-31http://www.companieshouse.gov.uk/2025-03-31http://www.companieshouse.gov.uk/cd:FullAccounts2024-04-012025-03-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2024-04-012025-03-31iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 06828945






BOREHAMWOOD ORTHO CLINIC LIMITED


ACCOUNTS

FOR THE YEAR ENDED 31/03/2025
























Prepared By:
ADI & CO ACCOUNTANTS LTD
CHARTERED CERTIFIED ACCOUNTANTS
THE ATRIUM
1 HAREFIELD ROAD
UXBRIDGE
UB8 1EX


ACCOUNTS
FOR THE YEAR ENDED 31/03/2025





DIRECTORS
Dr K Banai
Dr A Ogunro


REGISTERED OFFICE
171 Shenley Road
Borehamwood
WD6 1AH


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 06828945



ACCOUNTANTS
ADI & CO ACCOUNTANTS LTD
CHARTERED CERTIFIED ACCOUNTANTS
THE ATRIUM
1 HAREFIELD ROAD
UXBRIDGE
UB8 1EX


ACCOUNTS
FOR THEYEARENDED31/03/2025



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		5


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/03/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Intangible assets	2		71,923		107,886
Tangible assets	3		48,501		56,180
Investment Assets	4		161,223		998,019

			281,647		1,162,085

CURRENT ASSETS
Stock		4,550		4,320
Debtors	6	1,042,841		18,660
Cash at bank and in hand		6,595		40,239
		1,053,986		63,219
CREDITORS: Amounts falling due within one year	7	201,986		91,434
NET CURRENT ASSETS / (LIABILITIES)			852,000		(28,215)
TOTAL ASSETS LESS CURRENT LIABILITIES			1,133,647		1,133,870


CREDITORS: Amounts falling due after more than one year	8		303,571		902,449


PROVISIONS FOR LIABILITIES AND CHARGES	10		11,820		-

NET ASSETS			818,256		231,421

CAPITAL AND RESERVES

Called up share capital	11		100		100
Profit and loss account			818,156		231,321
SHAREHOLDERS' FUNDS			818,256		231,421


BALANCE SHEET AT 31/03/2025

For the year ending 31/03/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 19/12/2025 and signed on their behalf by



.............................
Dr K Banai
Director



.............................
Dr A Ogunro
Director




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Short Leasehold Properties		reducing balance 10%
Fixtures and Fittings		reducing balance 25%




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




1d. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.




1e. Goodwill
Goodwill arising in connection with the acquisition of businesses is capitalised and amortised over its estimated economic life to a maximum of 10 years. Goodwill is reviewed annually for impairment if events or changes in circumstances indicate that the carrying value may not be recoverable.




1f. Investments
Fixed asset investments are shown at cost less amounts written off.
Provisions are made for permanent fluctuations in value.




1g. Turnover
Turnover represents amount of fees receivable from NHS and private patients.




2. INTANGIBLE FIXED ASSETS

	Purchased
	Goodwill	Total
	£	£
Cost
At 01/04/2024	374,612	374,612
At 31/03/2025	374,612	374,612
Depreciation
At 01/04/2024	266,726	266,726
For the year	35,963	35,963
At 31/03/2025	302,689	302,689
Net Book Amounts
At 31/03/2025	71,923	71,923
At 31/03/2024	107,886	107,886




3. TANGIBLE FIXED ASSETS

	Short Leasehold	Fixtures
	Properties	and Fittings	Total
	£	£	£
Cost
At 01/04/2024	14,980	134,162	149,142
Additions	-	5,792	5,792
At 31/03/2025	14,980	139,954	154,934
Depreciation
At 01/04/2024	1,498	91,464	92,962
For the year	1,348	12,123	13,471
At 31/03/2025	2,846	103,587	106,433
Net Book Amounts
At 31/03/2025	12,134	36,367	48,501
At 31/03/2024	13,482	42,698	56,180




4. FINANCIAL ASSETS

	Shares in group companies	Other
	and participating interests	Investments	Total
	£	£	£
Cost
At 01/04/2024	790,642	207,377	998,019
Disposals	(790,642)	(46,154)	(836,796)
At 31/03/2025	-	161,223	161,223
Amortisation
Net Book Amounts
At 31/03/2025	-	161,223	161,223
At 31/03/2024	790,642	207,377	998,019
On 1 April 2024, a group reorganisation resulted in the disposal of the investment in entire share capital of Orthokind Ltd to its immediate parent company, Orthoclinic Holding Ltd, for consideration of £1,690,956. The transaction generated a gain of £900,314, which is reported as extraordinary income in note 8.




7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
UK corporation tax	44,155	26,024
PAYE control	22,454	11,802
Bank loans and overdrafts	-	1,521
Credit card	1,492	-
Trade creditors	9,336	9,019
Pension schemes	514	539
Accruals	7,236	4,150
Deferred income	116,799	38,379
	201,986	91,434




8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2025	2024
	£	£
Bank loans	196,056	213,140
Bounce back loan	11,657	21,667
Orthokind Ltd	95,858	667,642
	303,571	902,449

Included within creditors is the amount due to Orthokind Ltd, a fellow subsidiary, as at 31 March 2025 of £95,858 (2024 - £667,642 ).The loan is unsecured, interest free and repayable on demand.




9. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	8	6




13. INTEREST RECEIVABLE AND SIMILAR INCOME
There was no dividend income received during year ended 31 March 2025 (2024- £164,500). On 1 April 2024 , as a result of group reorganisation, Orthokind Ltd ceased to be wholly owned subsidiary of Borehamwood Orthoclinic Ltd.




5. STOCK	2025	2024
	£	£
Stock comprises:

Stock	4,550	4,320
	4,550	4,320




6. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Trade debtors	16,902	16,035
Prepayments	2,625	2,625
	19,527	18,660

Amounts falling due over more than one year
Orthoclinic Holding Ltd	1,023,314	-
	1,023,314	-
	1,042,841	18,660
As at 31 March 2025, the amount due from Orthclinic Holding Ltd (immediate parent company) was £1,023,314 (2024-Nil). This balance is unsecured, interest free and repayable on demand.




10. PROVISIONS FOR LIABILITIES	2025	2024
	£	£
Deferred taxation	11,820	-
	11,820	-




11. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each	100	100
	100	100




12. CONTROLLING PARTY
On 01 April 2024, the ownership of the Company changed due to group reorganisation. The entire issued share capital of the Company was acquired by Orthoclinic Holding Ltd in exchange for the issue of shares in Orthoclinic Holding Ltd to the former shareholders of the Company. As a result, Orthoclinic Holding Ltd became the immediate parent company of the Company.