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Registered number: 16711769
A&D Orthopaedics Ltd
Unaudited Financial Statements
For the Period 11 September 2025 to 31 March 2026
A&D Orthopaedics Ltd
Contents
Contents

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

Page 1
A&D Orthopaedics Ltd
Balance Sheet
As At 31 March 2026
Balance Sheet
Registered number: 16711769

| 31 March 2026
--- | ---
| Notes | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 4,097
|  |  | 4,097
CURRENT ASSETS
Debtors | 5 | 2,002 |
Cash at bank and in hand |  | 4,509 |
|  | 6,511 |
Creditors: Amounts Falling Due Within One Year | 6 | (9,735 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (3,224 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 873
NET ASSETS |  |  | 873
CAPITAL AND RESERVES
Called up share capital | 7 |  | 102
Profit and Loss Account |  |  | 771
SHAREHOLDERS' FUNDS |  |  | 873

Page 1
Page 2
A&D Orthopaedics Ltd
Balance Sheet (continued)
As At 31 March 2026
For the period 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

Mrs D Bhattacharjee Director | Dr A Bhattacharjee Director
24 April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
A&D Orthopaedics Ltd
Notes to the Financial Statements
For the Period 11 September 2025 to 31 March 2026
Notes to the Financial Statements
1. General Information
A&D Orthopaedics Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 16711769 . The registered office is Clifton House , Four Elms Road , Cardiff, , CF24 1LE.
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. Turnover includes revenue earned from the rendering of services.
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 | 20% reducing balance

2.4. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
All of the financial instruments applying to the company are basic as defied in the Accounting Standard, and as such are initially recognised at the transaction price. Debt instruments are subsequently measured at amortised cost.
2.5. 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. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
...CONTINUED
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A&D Orthopaedics Ltd
Notes to the Financial Statements (continued)
For the Period 11 September 2025 to 31 March 2026
2.5. Taxation - continued
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the period was: NIL
-
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 11 September 2025 | -
Additions | 4,097
As at 31 March 2026 | 4,097
Net Book Value
As at 31 March 2026 | 4,097
As at 11 September 2025 | -

5. Debtors

| 31 March 2026
--- | ---
| £
Due within one year
Trade debtors | 2,000
Other debtors | 2
| 2,002

Page 4
Page 5
A&D Orthopaedics Ltd
Notes to the Financial Statements (continued)
For the Period 11 September 2025 to 31 March 2026
6. Creditors: Amounts Falling Due Within One Year

| 31 March 2026
--- | ---
| £
Other taxes and social security | 2,738
Other creditors | 700
Accruals | 1,080
Directors' loan accounts | 5,217
| 9,735

7. Share Capital

| 31 March 2026
--- | ---
Allotted, called up and fully paid | £
50 Ordinary Shares of £ 1.00 each | 50
50 Ordinary A shares of £ 1.00 each | 50
1 Ordinary B shares of £ 1.00 each | 1
1 Ordinary C shares of £ 1.00 each | 1
| 102

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