O & T HOLDINGS LIMITED


Directors	Dr Jonathan O'Dwyer
	Dr David Tinsley


Registered Address	Chesterfield Orthodontics
	South Place
	Chesterfield
	S40 1SZ


Registered Number	15979231 (England and Wales)

Statement of Financial Position
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Investments	3		10,758		10,758
			10,758		10,758
Creditors amounts falling due within one year	4	(12,826)		(11,892)
Net current assets (liabilities)			(12,826)		(11,892)
Total assets less current liabilities			(2,068)		(1,134)
Net assets			(2,068)		(1,134)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(2,168)		(1,234)
Shareholders' funds			(2,068)		(1,134)

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 22 May 2026, and are signed on its behalf by:

Dr David Tinsley
Director

Dr Jonathan O'Dwyer
Director

Registered Company No. 15979231

O & T HOLDINGS LIMITED

Notes to the Financial Statements
for the year ended 31 March 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
	These financial statements have been prepared in compliance with FRS 102 Section 1A, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	Basis of preparation
	The financial statements have been prepared on the historical cost basis.

	Functional and presentation currency
	The financial statements are presented in sterling, which is the functional currency of the entity.

	Going concern
	The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine. All these matters have impacted the company's trading results to a greater or lesser extent. At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

Going concern

The UK economy has recently been impacted by rising inflation, interest rates and energy costs, exacerbated by the war in Ukraine.  All these matters have impacted the company's trading results to a greater or lesser extent.  At the date of signing these financial statements, the directors have considered the effect of these matters on the company with the information available to it and do not believe that it will affect the ability of the company to continue to trade for the foreseeable future. On this basis, the directors have prepared these financial statements on a going concern basis.

	Intangible assets
	Intangible assets are stated at cost less any accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Fixed asset investments

	Investments in groups¹	Total
	£	£
Cost or valuation
At 01 April 25	10,758	10,758
At 31 March 26	10,758	10,758
Net book value
At 31 March 26	10,758	10,758
At 31 March 25	10,758	10,758

	Notes
	¹Investments in group undertakings and participating interests

4.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	1,200	1,200
Amounts owed to related parties	10,726	9,758
Accrued liabilities and deferred income	900	934
Total	12,826	11,892