Company registration number 09385678 (England and Wales)
Kenyon Orthopaedics Ltd
Annual report and unaudited financial statements
For the year ended 31 July 2025
Kenyon Orthopaedics Ltd
Company information
Director
Mr P J Kenyon
Secretary
Dr C Kenyon
Company number
09385678
Registered office
C/O Djh Chester City, Military House
24 Castle Street
Chester
Cheshire
CH1 2DS
Accountants
DJH Wirral & Chester Limited
DJH Chester City
Military House
24 Castle Street
Chester
Cheshire
United kingdnm
CH1 2DS
Kenyon Orthopaedics Ltd
Contents
Page
Director's report
1
Accountants' report
2
Statement of financial position
3 - 4
Notes to the financial statements
5 - 7
Kenyon Orthopaedics Ltd
Director's report
For the year ended 31 July 2025
- 1 -

The director presents his annual report and financial statements for the year ended 31 July 2025.

Principal activities

The principal activity of the company in the year under review was that of orthopaedic services.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

Mr P J Kenyon
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr P J Kenyon
Director
14 April 2026
Kenyon Orthopaedics Ltd
Accountants' report to the director on the preparation of the unaudited statutory financial statements of Kenyon Orthopaedics Ltd for the year ended 31 July 2025
- 2 -

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Kenyon Orthopaedics Ltd for the year ended 31 July 2025 which comprise, the statement of financial position and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com/regulation.

This report is made solely to the b oard of d irectors of Kenyon Orthopaedics Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Kenyon Orthopaedics Ltd and state those matters that we have agreed to state to the b oard of d irectors of Kenyon Orthopaedics Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Kenyon Orthopaedics Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Kenyon Orthopaedics Ltd 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 profit of Kenyon Orthopaedics Ltd. You consider that Kenyon Orthopaedics Ltd 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 Kenyon Orthopaedics Ltd. 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 f inancial statements.

DJH Wirral & Chester Limited
Accountants
DJH Chester City
Military House
24 Castle Street
Chester
Cheshire
CH1 2DS
United kingdnm
14 April 2026
Kenyon Orthopaedics Ltd
Statement of financial position
As at 31 July 2025
- 3 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,847
3,125
Current assets
Stocks
2,191
-
Debtors
4
8,197
16,314
Cash at bank and in hand
171,192
106,151
181,580
122,465
Creditors: amounts falling due within one year
5
(25,719)
(23,283)
Net current assets
155,861
99,182
Total assets less current liabilities
158,708
102,307
Provisions for liabilities
(626)
(873)
Net assets
158,082
101,434
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
157,982
101,334
Total equity
158,082
101,434
Kenyon Orthopaedics Ltd
Statement of financial position (continued)
As at 31 July 2025
- 4 -

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

T he 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 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 income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 14 April 2026
Mr P J Kenyon
Director
Company registration number 09385678 (England and Wales)
Kenyon Orthopaedics Ltd
Notes to the financial statements
For the year ended 31 July 2025
- 5 -
1
Accounting policies
Company information

Kenyon Orthopaedics Ltd is a private company limited by shares incorporated in England and Wales. The registered office is C/O Djh Chester City, Military House, 24 Castle Street, Chester, Cheshire, CH1 2DS.

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

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

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:

Plant and equipment
25% on reducing balance
Computers
33% on cost
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.

1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Kenyon Orthopaedics Ltd
Notes to the financial statements (continued)
For the year ended 31 July 2025
1
Accounting policies
(Continued)
- 6 -
1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Taxation

Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current taxation assets and liabilities are not discounted

Current tax

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.

2
Employees

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

2025
2024
Number
Number
Total
1
1
3
Tangible fixed assets
Kenyon Orthopaedics Ltd
Notes to the financial statements (continued)
For the year ended 31 July 2025
3
Tangible fixed assets
(Continued)
- 7 -
Plant and equipment
Computers
Total
£
£
£
Cost
At 1 August 2024
3,708
1,033
4,741
Business combinations
-
0
936
936
At 31 July 2025
3,708
1,969
5,677
Depreciation and impairment
At 1 August 2024
927
689
1,616
Depreciation charged in the year
696
518
1,214
At 31 July 2025
1,623
1,207
2,830
Carrying amount
At 31 July 2025
2,085
762
2,847
At 31 July 2024
2,781
344
3,125
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
6,987
13,395
Other debtors
1,210
2,919
8,197
16,314
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
1,343
1,200
Corporation tax
15,724
17,366
Other creditors
8,652
4,717
25,719
23,283
6
Directors' transactions

During the year the Director loaned to the company a total of £1,340 and was repaid a total of £2,142. The company owed the Director as at 31.07.202 5 is £510 (2024 £1,312). The loan is interest free, unsecured and repayable on demand.

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