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Registered number: 15007035
Dynamic Orthopaedics Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Deans
Gibson House Hurricane Close
Stafford
Staffordshire
ST16 1GZ
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 15007035
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 3,856 845
3,856 845
CURRENT ASSETS
Debtors 5 48,390 37,268
Cash at bank and in hand 17,468 7,248
65,858 44,516
Creditors: Amounts Falling Due Within One Year 6 (62,203 ) (29,747 )
NET CURRENT ASSETS (LIABILITIES) 3,655 14,769
TOTAL ASSETS LESS CURRENT LIABILITIES 7,511 15,614
PROVISIONS FOR LIABILITIES
Deferred Taxation (911 ) -
NET ASSETS 6,600 15,614
CAPITAL AND RESERVES
Called up share capital 7 2 2
Profit and Loss Account 6,598 15,612
SHAREHOLDERS' FUNDS 6,600 15,614
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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
Mr P G Frodsham
Director
23 July 2026
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Dynamic Orthopaedics Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15007035 . The registered office is 5 Airdale Road, Stone, Staffordshire, ST15 8DP.
2. Accounting Policies
2.1. Basis of Preparation of 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.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below.  These policies have been consistently applied to all years presented unless otherwise stated.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:
Rendering of services
When the outcome of a transaction can be estimated reliably, turnover from medical services are recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the date the service is provided.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation.  Cost includes costs directly attributable to making the asset capable of operating as intended.  Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.
Fixtures & Fittings 5 Year Straight Line
Computer Equipment 3 Year Straight Line
2.4. Taxation
Taxation for the year comprises current and deferred tax.  Tax is recognised in the Profit and Loss Account, 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.
2.5. Pensions
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.
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2.6. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price.  Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2025: 3)
3 3
4. Tangible Assets
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 April 2025 - 1,267 1,267
Additions 3,908 462 4,370
As at 31 March 2026 3,908 1,729 5,637
Depreciation
As at 1 April 2025 - 422 422
Provided during the period 782 577 1,359
As at 31 March 2026 782 999 1,781
Net Book Value
As at 31 March 2026 3,126 730 3,856
As at 1 April 2025 - 845 845
5. Debtors
2026 2025
£ £
Due within one year
Trade debtors 46,022 17,906
Prepayments and accrued income 289 289
Directors' loan accounts 2,079 19,073
48,390 37,268
6. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Trade creditors 7,236 -
Corporation tax 32,031 17,580
Other taxes and social security 832 554
VAT 17,051 7,107
Net wages - 38
Other creditors 3,288 2,788
Accruals and deferred income 1,765 1,680
62,203 29,747
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7. Share Capital
2026 2025
Allotted, called up and fully paid £ £
1 Ordinary A shares of £ 1.00 each 1 1
1 Ordinary B shares of £ 1.00 each 1 1
2 2
8. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are £23,537 (2025: £3,080).
9. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2025 Amounts advanced Amounts repaid Amounts written off As at 31 March 2026
£ £ £ £ £
Mrs Louise Frodsham 1,500 - 1,500 - -
Mr Paul Frodsham 17,573 2,081 17,575 - 2,079
The above loan is provided interest free and repayable on demand.
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