REGISTERED NUMBER: 07488228 (England and Wales)

Financial Statements

for the Year Ended 31 March 2025

for

LAHOTI ORTHOPAEDICS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

O P Lahoti

SECRETARY:

Mrs B Lahoti

REGISTERED OFFICE:

1 Brook Court

Blakeney Road

Beckenham

Kent

BR3 1HG

REGISTERED NUMBER:

07488228 (England and Wales)

ACCOUNTANTS:

Maths Partnership

1 Brook Court

Blakeney Road

Beckenham

Kent

BR3 1HG

FIXED ASSETS

Tangible assets

4

23,862

29,990

Investments

5

3,000

3,000

26,862

32,990

CURRENT ASSETS

Debtors

6

50,215

48,927

Cash at bank

387,215

360,167

437,430

409,094

CREDITORS

Amounts falling due within one year

7

14,641

20,888

NET CURRENT ASSETS

422,789

388,206

TOTAL ASSETS LESS CURRENT LIABILITIES

449,651

421,196

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

449,551

421,096

SHAREHOLDERS' FUNDS

449,651

421,196

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit And Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 6 November 2025 and were signed by:

O P Lahoti - Director

1.	STATUTORY INFORMATION

Lahoti Orthopaedics Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit And Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

48,930

11,216

60,146

Additions

-

2,647

2,647

Disposals

-

(2,864

)

(2,864

)

At 31 March 2025

48,930

10,999

59,929

DEPRECIATION

At 1 April 2024

21,407

8,749

30,156

Charge for year

6,881

1,586

8,467

Eliminated on disposal

-

(2,556

)

(2,556

)

At 31 March 2025

28,288

7,779

36,067

NET BOOK VALUE

At 31 March 2025

20,642

3,220

23,862

At 31 March 2024

27,523

2,467

29,990

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.3.25

31.3.24

£

£

London Bone Joint LLP

3,000

3,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

42,205

29,516

Other debtors

8,010

19,411

50,215

48,927

All debtors are due within one year and have therefore not been discounted.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

2,058

-

Taxation and social security

7,733

13,488

Other creditors

4,850

7,400

14,641

20,888

All creditors are payable within one year and have therefore not been discounted.