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Registered number: 15427504
Sheffield Orthopaedic Specialists Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Sheffield Orthopaedic Specialists Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Sheffield Orthopaedic Specialists Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 15427504

| 31 March 2026 | 31 March 2025
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,820 |  | -
Investments | 5 |  | 1,000 |  | 1,000
|  |  | 2,820 |  | 1,000
CURRENT ASSETS
Debtors | 6 | 5,358 |  | 6,928 |
Cash at bank and in hand |  | 39,757 |  | 31,997 |
|  | 45,115 |  | 38,925 |
Creditors: Amounts Falling Due Within One Year | 7 | (7,517 ) |  | (11,692 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 37,598 |  | 27,233
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 40,418 |  | 28,233
PROVISIONS FOR LIABILITIES
Deferred Taxation | 8 |  | (346 ) |  | -
NET ASSETS |  |  | 40,072 |  | 28,233
CAPITAL AND RESERVES
Called up share capital | 10 |  | 20 |  | 20
Profit and Loss Account |  |  | 40,052 |  | 28,213
SHAREHOLDERS' FUNDS |  |  | 40,072 |  | 28,233

Page 1
Page 2
Sheffield Orthopaedic Specialists Ltd
Balance Sheet (continued)
As At 31 March 2026
For the year ending 31 March 2026 the company was entitled to exemption from audit 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Dr J A Shelton Director
02/06/2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Sheffield Orthopaedic Specialists Ltd
Notes to the Financial Statements
For The Year Ended 31 March 2026
Notes to the Financial Statements
1. General Information
Sheffield Orthopaedic Specialists Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 15427504 . The registered office is 13 Broad Elms Road, Sheffield, S11 9RQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | 25% straight line

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 April 2025 | -
Additions | 1,899
As at 31 March 2026 | 1,899
Depreciation
As at 1 April 2025 | -
Provided during the period | 79
As at 31 March 2026 | 79

...CONTINUED
Page 3
Page 4
Sheffield Orthopaedic Specialists Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026

Net Book Value
As at 31 March 2026 | 1,820
As at 1 April 2025 | -

5. Investments

| Unlisted
--- | ---
| £
Cost or Valuation
As at 1 April 2025 | 1,000
As at 31 March 2026 | 1,000
Provision
As at 1 April 2025 | -
As at 31 March 2026 | -
Net Book Value
As at 31 March 2026 | 1,000
As at 1 April 2025 | 1,000

6. Debtors

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 5,358 |  | 6,928

7. Creditors: Amounts Falling Due Within One Year

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Corporation tax | 3,111 |  | 6,852
Accruals and deferred income | 1,246 |  | 1,234
Directors' loan accounts | 3,160 |  | 3,606
| 7,517 |  | 11,692

8. Deferred Taxation
The provision for deferred tax is made up as follows:

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Other timing differences | 346 |  | -

Page 4
Page 5
Sheffield Orthopaedic Specialists Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2026
9. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
Deferred taxation | 346 | 346
Balance at 31 March 2026 | 346 | 346

10. Share Capital

| 31 March 2026 |  | 31 March 2025
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 20 |  | 20

Page 5