J W Ortho Limited - Accounts to registrar (filleted)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

J W Ortho Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J S Wand

J E Wand

SECRETARY:

J E Wand

REGISTERED OFFICE:

Evington Lodge

Coombe Hill

Cheltenham

Gloucestershire

GL19 4AS

REGISTERED NUMBER:

03638128 (England and Wales)

ACCOUNTANTS:

Peter Upton

Bridge House

2 Bridge Avenue

Maidenhead

Berkshire

SL6 1RR

FIXED ASSETS

Tangible assets

4

577,554

618,751

Investments

5

1,345,433

1,844,902

1,922,987

2,463,653

CURRENT ASSETS

Debtors

6

16,149

17,675

Cash at bank

56,824

76,426

72,973

94,101

CREDITORS

Amounts falling due within one year

7

3,700

7,393

NET CURRENT ASSETS

69,273

86,708

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,992,260

2,550,361

PROVISIONS FOR LIABILITIES

8

144,389

154,688

NET ASSETS

1,847,871

2,395,673

CAPITAL AND RESERVES

Called up share capital

9

1,000

Retained earnings

10

1,846,871

2,394,673

SHAREHOLDERS' FUNDS

1,847,871

2,395,673

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

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

The directors acknowledge their 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 April 2026 and were signed on its behalf by:

J S Wand - Director

1.	STATUTORY INFORMATION

J W Ortho 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 as modified by the revaluation of certain assets.

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 not provided on the investment property as it shown at its open market value.

Going concern

The directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.Thus they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST OR VALUATION

At 1 January 2025

618,751

Revaluations

(41,197

)

At 31 December 2025

577,554

NET BOOK VALUE

At 31 December 2025

577,554

At 31 December 2024

618,751

Cost or valuation at 31 December 2025 is represented by:

Land and

buildings

£

Valuation in 2015

12,820

Valuation in 2016

65,000

Valuation in 2021

235,580

Valuation in 2022

366,600

Valuation in 2023

(35,351

)

Valuation in 2024

(25,898

)

Valuation in 2025

(41,197

)

577,554

If leasehold land and buildings had not been revalued they would have been included at the following historical cost:

31.12.25

31.12.24

£

Cost

366,600

Value of land in freehold land and buildings

366,600

Leasehold land and buildings were valued on an open market basis basis on 31 December 2025 by the directors .

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.12.25

31.12.24

£

Short term investments

1,844,902

1,903,447

Short term investments add

178,001

227,065

Short term investments disp

(1,190,609

)

(263,962

)

Revaluation of investments

513,139

(21,648

)

1,345,433

1,844,902

The short term investments were valued by Trinity Bridge on 31 December 2025.

6.

DEBTORS

31.12.25

31.12.24

£

Amounts falling due within one year:

Mortgage loan

2,857

Directors' current accounts

2,570

Prepayments

-

1,526

5,427

6,953

Amounts falling due after more than one year:

Mortgage loan

10,722

Aggregate amounts

16,149

17,675

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

Other creditors

-

4,400

Accrued expenses

3,700

2,993

3,700

7,393

8.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

Deferred tax

144,389

154,688

Deferred

tax

£

Balance at 1 January 2025

154,688

Deferred tax

(10,299

)

Balance at 31 December 2025

144,389

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.12.25

31.12.24

value:

£

800

'A' Ordinary

£1

800

200

'B' Ordinary

£1

200

1,000

10.

RESERVES

Retained

earnings

£

At 1 January 2025

2,394,673

Profit for the year

460,198

Dividends

(1,008,000

)

At 31 December 2025

1,846,871