Acorah Software Products - Accounts Production 16.8.310 false true 30 June 2024 1 July 2023 false 1 July 2024 30 June 2025 30 June 2025 07618638 Dr S Nathdwarawala Mr Y Nathdwarawala iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07618638 2024-06-30 07618638 2025-06-30 07618638 2024-07-01 2025-06-30 07618638 frs-core:CurrentFinancialInstruments 2025-06-30 07618638 frs-core:NetGoodwill 2025-06-30 07618638 frs-core:NetGoodwill 2024-07-01 2025-06-30 07618638 frs-core:NetGoodwill 2024-06-30 07618638 frs-core:MotorVehicles 2025-06-30 07618638 frs-core:MotorVehicles 2024-07-01 2025-06-30 07618638 frs-core:MotorVehicles 2024-06-30 07618638 frs-core:ShareCapital 2025-06-30 07618638 frs-core:RetainedEarningsAccumulatedLosses 2025-06-30 07618638 frs-bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 07618638 frs-bus:FilletedAccounts 2024-07-01 2025-06-30 07618638 frs-bus:SmallEntities 2024-07-01 2025-06-30 07618638 frs-bus:AuditExempt-NoAccountantsReport 2024-07-01 2025-06-30 07618638 frs-bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 07618638 frs-bus:Director1 2024-07-01 2025-06-30 07618638 frs-bus:Director2 2024-07-01 2025-06-30 07618638 frs-core:CurrentFinancialInstruments 1 2025-06-30 07618638 frs-countries:EnglandWales 2024-07-01 2025-06-30 07618638 2023-06-30 07618638 2024-06-30 07618638 2023-07-01 2024-06-30 07618638 frs-core:CurrentFinancialInstruments 2024-06-30 07618638 frs-core:ShareCapital 2024-06-30 07618638 frs-core:RetainedEarningsAccumulatedLosses 2024-06-30 07618638 frs-core:CurrentFinancialInstruments 1 2024-06-30
Registered number: 07618638
SSS Orthopaedic Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2025
SSS Orthopaedic Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
SSS Orthopaedic Ltd
Balance Sheet
As At 30 June 2025
Balance Sheet
Registered number: 07618638

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 26,686 |  | 35,581
|  |  | 26,686 |  | 35,581
CURRENT ASSETS
Debtors | 6 | 278,552 |  | 222,699 |
Cash at bank and in hand |  | 72,520 |  | 117,893 |
|  | 351,072 |  | 340,592 |
Creditors: Amounts Falling Due Within One Year | 7 | (15,696 ) |  | (21,534 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 335,376 |  | 319,058
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 362,062 |  | 354,639
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (5,070 ) |  | (6,760 )
NET ASSETS |  |  | 356,992 |  | 347,879
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 356,892 |  | 347,779
SHAREHOLDERS' FUNDS |  |  | 356,992 |  | 347,879

Page 1
Page 2
SSS Orthopaedic Ltd
Balance Sheet (continued)
As At 30 June 2025
For the year ending 30 June 2025 the company was entitled to exemption from audit 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 company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Dr S Nathdwarawala Director | Mr Y Nathdwarawala Director
18 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
SSS Orthopaedic Ltd
Notes to the Financial Statements
For The Year Ended 30 June 2025
Notes to the Financial Statements
1. General Information
SSS Orthopaedic Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07618638 . The registered office is Chp Clifton House, Four Elms Road, Cardiff, CF24 1LE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for services rendered, stated net of discounts and of Value Added Tax.
When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.
When the outcome of a transaction involving the rendering of services cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of .... years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Motor Vehicles | 25% reducing balance

2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
All of the financial instruments applying to the company are basic as defied in the Accounting Standard, and as such are initially recognised at the transaction price. Debt instruments are subsequently measured at amortised cost.
Page 3
Page 4
SSS Orthopaedic Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period 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 assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: )
3 -
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 July 2024 | 60,000
As at 30 June 2025 | 60,000
Amortisation
As at 1 July 2024 | 60,000
As at 30 June 2025 | 60,000
Net Book Value
As at 30 June 2025 | -
As at 1 July 2024 | -

Page 4
Page 5
SSS Orthopaedic Ltd
Notes to the Financial Statements (continued)
For The Year Ended 30 June 2025
5. Tangible Assets

| Motor Vehicles
--- | ---
| £
Cost
As at 1 July 2024 | 58,390
As at 30 June 2025 | 58,390
Depreciation
As at 1 July 2024 | 22,809
Provided during the period | 8,895
As at 30 June 2025 | 31,704
Net Book Value
As at 30 June 2025 | 26,686
As at 1 July 2024 | 35,581

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 22,143 |  | 21,498
VAT | 1,409 |  | 1,201
Amounts owed by associates | 255,000 |  | 200,000
| 278,552 |  | 222,699

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other taxes and social security | 3,877 |  | 2,037
Other creditors | 2,880 |  | 2,760
St Josephs Hospital expense control | 5,059 |  | 1,488
Directors' loan accounts | 3,880 |  | 15,249
| 15,696 |  | 21,534

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

Page 5