Truro Hip and Knee Solutions Limited


Directors	Manish Madhav Divekar
	Preshita Manish Divekar


Registered Number	13847658 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		26,850		33,606
			26,850		33,606
Current assets
Debtors	4	31,330		42,102
Cash at bank and on hand		395,609		282,400
		426,939		324,502
Creditors amounts falling due within one year	5	(50,328)		(64,098)
Net current assets (liabilities)			376,611		260,404
Total assets less current liabilities			403,461		294,010
Net assets			403,461		294,010
Capital and reserves
Called up share capital			100		100
Profit and loss account			403,361		293,910
Shareholders' funds			403,461		294,010

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 19 May 2026, and are signed on its behalf by:

Manish Madhav Divekar
Director
Registered Company No. 13847658

Truro Hip and Knee Solutions Limited

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Going concern
	The financial statements have been prepared on the going concern basis. The directors have considered a period of twelve months from the date of approval of the financial statements and have a reasonable expectation that the company has adequate resources to continue in operational existence for the forseeable future.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

2.	Average number of employees


		2026		2025
	Average number of employees during the year	1		1

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 February 25	1,353	50,990	4,328	56,671
At 31 January 26	1,353	50,990	4,328	56,671
Depreciation and impairment
At 01 February 25	655	21,620	790	23,065
Charge for year	174	5,874	708	6,756
At 31 January 26	829	27,494	1,498	29,821
Net book value
At 31 January 26	524	23,496	2,830	26,850
At 31 January 25	698	29,370	3,538	33,606

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	20,185	31,092
Prepayments and accrued income	11,145	11,010
Total	31,330	42,102

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	692	-
Taxation and social security	37,156	42,016
Other creditors	7,061	16,465
Accrued liabilities and deferred income	5,419	5,617
Total	50,328	64,098

6.	Directors advances, credits and guarantees
	Included within other creditors is an amount owing to the director of £7,061 (2025: £16,465).