Company registration number 12679935 (England and Wales)
DS ORTHOPAEDIC SERVICES LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
DS ORTHOPAEDIC SERVICES LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 5
DS ORTHOPAEDIC SERVICES LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
73,864
87,589
Current assets
Cash at bank and in hand
246,635
189,990
Creditors: amounts falling due within one year
4
(48,819)
(42,014)
Net current assets
197,816
147,976
Total assets less current liabilities
271,680
235,565
Creditors: amounts falling due after more than one year
5
(51,991)
(65,819)
Provisions for liabilities
(18,466)
(21,897)
Net assets
201,223
147,849
Capital and reserves
Called up share capital
6
1
1
Profit and loss reserves
201,222
147,848
Total equity
201,223
147,849
DS ORTHOPAEDIC SERVICES LTD
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2025
31 December 2025
- 2 -

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

T he member has 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved and signed by the director and authorised for issue on 14 March 2026
D Selvan
Director
Company registration number 12679935 (England and Wales)
DS ORTHOPAEDIC SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

DS Orthopaedic Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Suites C,D,E, & F, 14th Floor The Plaza, 100 Old Hall Street, Liverpool, L3 9QJ.

1.1
Basis of preparation

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
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

Revenue from contracts for the provision of professional 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. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

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:

Motor vehicles
25% reducing balance basis

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 and cash equivalents

Cash and cash equivalents 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.

DS ORTHOPAEDIC SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Taxation

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

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.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

2
Employees

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

2025
2024
Number
Number
Total
2
2
3
Tangible fixed assets
Motor vehicles
£
Cost
At 1 January 2025 and 31 December 2025
108,325
Depreciation and impairment
At 1 January 2025
20,736
Depreciation charged in the year
13,725
At 31 December 2025
34,461
DS ORTHOPAEDIC SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
3
Tangible fixed assets
Motor vehicles
£
(Continued)
- 5 -
Carrying amount
At 31 December 2025
73,864
At 31 December 2024
87,589
4
Creditors: amounts falling due within one year
2025
2024
£
£
Obligations under finance leases
13,828
13,828
Corporation tax
18,302
13,357
Other creditors
15,308
13,592
Accruals and deferred income
1,381
1,237
48,819
42,014
5
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Obligations under finance leases
51,991
65,819
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
of £1 each
1
1
1
1
2025-12-31 2025-01-01 false false false 14 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity D Selvan 12679935 2025-01-01 2025-12-31 12679935 2025-12-31 12679935 2024-12-31 12679935 core:MotorVehicles 2025-12-31 12679935 core:MotorVehicles 2024-12-31 12679935 core:CurrentFinancialInstruments 2025-12-31 12679935 core:CurrentFinancialInstruments 2024-12-31 12679935 core:Non-currentFinancialInstruments 2025-12-31 12679935 core:Non-currentFinancialInstruments 2024-12-31 12679935 core:ShareCapital 2025-12-31 12679935 core:ShareCapital 2024-12-31 12679935 core:RetainedEarningsAccumulatedLosses 2025-12-31 12679935 core:RetainedEarningsAccumulatedLosses 2024-12-31 12679935 core:ShareCapitalOrdinaryShareClass1 2025-12-31 12679935 core:ShareCapitalOrdinaryShareClass1 2024-12-31 12679935 bus:Director1 2025-01-01 2025-12-31 12679935 core:MotorVehicles 2025-01-01 2025-12-31 12679935 2024-01-01 2024-12-31 12679935 core:MotorVehicles 2024-12-31 12679935 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 12679935 bus:OrdinaryShareClass1 2025-12-31 12679935 bus:OrdinaryShareClass1 2024-12-31 12679935 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 12679935 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 12679935 bus:FRS102 2025-01-01 2025-12-31 12679935 bus:AuditExemptWithAccountantsReport 2025-01-01 2025-12-31 12679935 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP