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REGISTERED NUMBER: 08756944 (England and Wales)















SNOWDONIA ORTHOPAEDIC SERVICES
(SOS) LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025






SNOWDONIA ORTHOPAEDIC SERVICES
(SOS) LIMITED (REGISTERED NUMBER: 08756944)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025










Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


SNOWDONIA ORTHOPAEDIC SERVICES
(SOS) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 OCTOBER 2025







DIRECTORS: Dr K Azurza
Mrs C Azurza





REGISTERED OFFICE: Sanremo
13 Trinity Square
LLANDUDNO
North Wales
LL30 2RB





REGISTERED NUMBER: 08756944 (England and Wales)





ACCOUNTANTS: Williams Denton Cyf
Chartered Certified Accountants
Glaslyn
Ffordd y Parc
Parc Menai
Bangor
Gwynedd
LL57 4FE
Page 1
SNOWDONIA ORTHOPAEDIC SERVICES
(SOS) LIMITED (REGISTERED NUMBER: 08756944)

STATEMENT OF FINANCIAL POSITION
31 OCTOBER 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 583 756
583 756

CURRENT ASSETS
Debtors 6 22,293 25,046
Cash at bank 131,511 59,174
153,804 84,220
CREDITORS
Amounts falling due within one year 7 38,131 28,877
NET CURRENT ASSETS 115,673 55,343
TOTAL ASSETS LESS CURRENT
LIABILITIES
116,256
56,099

PROVISIONS FOR LIABILITIES 144 144
NET ASSETS 116,112 55,955

CAPITAL AND RESERVES
Called up share capital 10 10
Retained earnings 116,102 55,945
SHAREHOLDERS' FUNDS 116,112 55,955

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 notes form part of these financial statements

Page 2 continued...
SNOWDONIA ORTHOPAEDIC SERVICES
(SOS) LIMITED (REGISTERED NUMBER: 08756944)

STATEMENT OF FINANCIAL POSITION - continued
31 OCTOBER 2025


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 7 May 2026 and were signed on its behalf by:





Dr K Azurza - Director


The notes form part of these financial statements

Page 3
SNOWDONIA ORTHOPAEDIC SERVICES
(SOS) LIMITED (REGISTERED NUMBER: 08756944)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025


1. STATUTORY INFORMATION

Snowdonia Orthopaedic Services (SOS) 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.

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

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2014, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance
Computer equipment - 33% on reducing balance

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Page 4 continued...
SNOWDONIA ORTHOPAEDIC SERVICES
(SOS) LIMITED (REGISTERED NUMBER: 08756944)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2025


2. ACCOUNTING POLICIES - continued

Trade and other debtors
Trade and other debtors are initially recognised at their transaction price and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the receivables are stated at cost less impairment for bad and doubtful debts.

Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less.

Trade and other creditors
Trade and other creditors are initially recognised at their transaction price and are thereafter stated at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 November 2024
and 31 October 2025 5,000
AMORTISATION
At 1 November 2024
and 31 October 2025 5,000
NET BOOK VALUE
At 31 October 2025 -
At 31 October 2024 -

Page 5 continued...
SNOWDONIA ORTHOPAEDIC SERVICES
(SOS) LIMITED (REGISTERED NUMBER: 08756944)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 OCTOBER 2025


5. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 November 2024
and 31 October 2025 1,623 3,857 5,480
DEPRECIATION
At 1 November 2024 1,195 3,529 4,724
Charge for year 64 109 173
At 31 October 2025 1,259 3,638 4,897
NET BOOK VALUE
At 31 October 2025 364 219 583
At 31 October 2024 428 328 756

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 9,684 12,779
Other debtors 8,500 8,500
Prepayments 4,109 3,767
22,293 25,046

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Tax 24,726 13,013
Other creditors 4,136 11,500
Directors' loan account 7,190 378
Accruals 2,079 3,986
38,131 28,877

Page 6