REGISTERED NUMBER: SC799152 (Scotland)

Unaudited Financial Statements for the Year Ended 28th February 2026

for

Im Orthopaedics Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

4,685

1,690

CURRENT ASSETS

Cash at bank

45,199

787

CREDITORS

Amounts falling due within one year

5

31,132

808

NET CURRENT ASSETS/(LIABILITIES)

14,067

(21

)

TOTAL ASSETS LESS CURRENT LIABILITIES

18,752

1,669

CAPITAL AND RESERVES

Called up share capital

6

1

1

Retained earnings

18,751

1,668

SHAREHOLDERS' FUNDS

18,752

1,669

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21st July 2026 and were signed by:

I Mahmood - Director

1.	COMPANY INFORMATION

Im Orthopaedics Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address are as below:

Registered number:

SC799152

Registered office:

44 Dervaig Wynd

Newton Mearns

Glasgow

United Kingdom

G77 5XE

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Revenue from the provision of professional services is recognised on delivery of the service.

Tangible fixed assets

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

Tangible fixed assets are included at cost less depreciation and impairment. Depreciation has been computed to write off the cost of tangible fixed assets over their expected useful life.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1st March 2025

1,891

Additions

3,649

At 28th February 2026

5,540

DEPRECIATION

At 1st March 2025

201

Charge for year

654

At 28th February 2026

855

NET BOOK VALUE

At 28th February 2026

4,685

At 28th February 2025

1,690

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Tax

3,534

-

Directors' current accounts

26,631

106

Accrued expenses

967

702

31,132

808

6.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

1

Ordinary Share

1

1

1

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the year ended 28th February 2026 and the period ended 28th February 2025:

28.2.26

28.2.25

£

£

I Mahmood

Balance outstanding at start of year

(106

)

-

Amounts advanced

500

1,369

Amounts repaid

(27,025

)

(1,475

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(26,631

)

(106

)

8.	ULTIMATE CONTROLLING PARTY

The controlling party is I Mahmood.