REGISTERED NUMBER: 09392577 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

London Ortho Legal Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

8,535

10,201

CURRENT ASSETS

Debtors

5

82,600

59,125

Investments

6

180,000

150,000

Cash at bank

41,537

42,135

304,137

251,260

CREDITORS

Amounts falling due within one year

7

68,839

86,584

NET CURRENT ASSETS

235,298

164,676

TOTAL ASSETS LESS CURRENT LIABILITIES

243,833

174,877

PROVISIONS FOR LIABILITIES

8

1,622

1,938

NET ASSETS

242,211

172,939

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

242,111

172,839

SHAREHOLDERS' FUNDS

242,211

172,939

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 August 2026 and were signed on its behalf by:

Dr P D Bates - Director

1.	STATUTORY INFORMATION

London Ortho Legal Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

09392577

Registered office:

C/o Echo Tax, SPACES Manchester

Peter House

Oxford Street

Manchester

M1 5AN

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.

Tangible fixed assets

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

Fixtures and fittings

-

25% on cost

Taxation

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

Pension costs and other post-retirement benefits

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 February 2025

30,326

Additions

2,784

Disposals

(14,403

)

At 31 January 2026

18,707

DEPRECIATION

At 1 February 2025

20,125

Charge for year

4,450

Eliminated on disposal

(14,403

)

At 31 January 2026

10,172

NET BOOK VALUE

At 31 January 2026

8,535

At 31 January 2025

10,201

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

75,600

52,125

Other debtors

7,000

7,000

82,600

59,125

6.	CURRENT ASSET INVESTMENTS

31.1.26

31.1.25

£

£

Unlisted investments

180,000

150,000

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Tax

54,657

54,063

Social security and other taxes

982

4,498

VAT

11,198

23,874

Wage control

-

2,185

Directors' current accounts

102

52

Accrued expenses

1,900

1,912

68,839

86,584

8.	PROVISIONS FOR LIABILITIES

31.1.26

31.1.25

£

£

Deferred tax

1,622

1,938

Deferred

tax

£

Balance at 1 February 2025

1,938

Utilised during year

(316

)

Balance at 31 January 2026

1,622

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.1.26

31.1.25

value:

£

£

60

Ordinary A

£1

60

60

40

Ordinary B

£1

40

40

100

100

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 January 2026 and 31 January 2025:

31.1.26

31.1.25

£

£

Dr P D Bates and Mrs C B Bates

Balance outstanding at start of year

(51

)

(990

)

Amounts advanced

95,447

162,440

Amounts repaid

(95,498

)

(161,501

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(102

)

(51

)

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Dr P D Bates.