REGISTERED NUMBER: 05771304 (England and Wales)

Unaudited Financial Statements for the Year Ended 29 April 2026

for

Macclesfield Orthopaedic & Trauma Clinic

Limited

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

69,873

74,811

CURRENT ASSETS

Debtors

5

8,690

59,727

Cash at bank

50,902

10,824

59,592

70,551

CREDITORS

Amounts falling due within one year

6

65,902

97,365

NET CURRENT LIABILITIES

(6,310

)

(26,814

)

TOTAL ASSETS LESS CURRENT LIABILITIES

63,563

47,997

PROVISIONS FOR LIABILITIES

7

13,276

6,165

NET ASSETS

50,287

41,832

CAPITAL AND RESERVES

Called up share capital

8

102

102

Retained earnings

50,185

41,730

SHAREHOLDERS' FUNDS

50,287

41,832

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 May 2026 and were signed by:

M Waseem - Director

1.	STATUTORY INFORMATION

Macclesfield Orthopaedic & Trauma Clinic Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05771304

Registered office:

C/o Echo Tax, SPACES Manchester

Peter House

Oxford Street

Manchester

M1 5AN

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.

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 provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred 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 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 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.

Remuneration trust

The company has made no contributions (including fees) during the accounting period to a remuneration trust amounting to (2025: £5,060).The terms of the trust are set out in the trust deed executed by the company and the original trustees.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 30 April 2025

19,337

123,153

107,757

250,247

Additions

-

11,084

-

11,084

At 29 April 2026

19,337

134,237

107,757

261,331

DEPRECIATION

At 30 April 2025

8,614

112,659

54,163

175,436

Charge for year

2,145

3,158

10,719

16,022

At 29 April 2026

10,759

115,817

64,882

191,458

NET BOOK VALUE

At 29 April 2026

8,578

18,420

42,875

69,873

At 29 April 2025

10,723

10,494

53,594

74,811

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.4.26

29.4.25

£

£

Other debtors

8,690

8,690

Directors' current accounts

-

51,037

8,690

59,727

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

29.4.26

29.4.25

£

£

Tax

63,043

94,412

Social security and other taxes

172

553

Directors' current accounts

287

-

Accrued expenses

2,400

2,400

65,902

97,365

7.	PROVISIONS FOR LIABILITIES

29.4.26

29.4.25

£

£

Deferred tax

13,276

6,165

Deferred

tax

£

Balance at 30 April 2025

6,165

Provided during year

7,111

Balance at 29 April 2026

13,276

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

29.4.26

29.4.25

value:

£

£

60

Ordinary A

1

60

60

40

Ordinary B

1

40

40

1

Ordinary C

1

1

1

1

Ordinary D

1

1

1

102

102

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 29 April 2026 and 29 April 2025:

29.4.26

29.4.25

£

£

M Waseem

Balance outstanding at start of year

51,037

(64,313

)

Amounts advanced

151,155

395,924

Amounts repaid

(202,478

)

(280,574

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(286

)

51,037

10.	ULTIMATE CONTROLLING PARTY

The controlling party is M Waseem.