REGISTERED NUMBER: 13987420 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Orthogen Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

R J Willis

REGISTERED OFFICE:

63 Springfield Road

Sheffield

S7 2GG

REGISTERED NUMBER:

13987420 (England and Wales)

ACCOUNTANTS:

Royston Parkin Limited

2 President Buildings

Savile Street East

Sheffield

South Yorkshire

S4 7UQ

FIXED ASSETS

Tangible assets

4

733

1,094

Investments

5

51,523

61,340

52,256

62,434

CURRENT ASSETS

Cash at bank

25,290

17,858

CREDITORS

Amounts falling due within one year

6

75,861

41,431

NET CURRENT LIABILITIES

(50,571

)

(23,573

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,685

38,861

CAPITAL AND RESERVES

Called up share capital

4

4

Retained earnings

1,681

38,857

1,685

38,861

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 15 July 2026 and were signed by:

R J Willis - Director

1.	STATUTORY INFORMATION

Orthogen Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 as modified by the revaluation of certain assets.

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.

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 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

and 31 March 2026

1,524

DEPRECIATION

At 1 April 2025

430

Charge for year

361

At 31 March 2026

791

NET BOOK VALUE

At 31 March 2026

733

At 31 March 2025

1,094

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2025

61,340

Additions

14,868

Revaluations

(24,685

)

At 31 March 2026

51,523

NET BOOK VALUE

At 31 March 2026

51,523

At 31 March 2025

61,340

Cost or valuation at 31 March 2026 is represented by:

Other

investments

£

Valuation in 2025

11,360

Valuation in 2026

(24,685

)

Cost

64,848

51,523

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Tax

44,465

30,466

Social security and other taxes

216

200

VAT

8,314

9,672

Other creditors

11,428

-

Directors' current accounts

10,843

104

Accruals and deferred income

595

989

75,861

41,431

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

R J Willis

Balance outstanding at start of year

(105

)

3,111

Amounts advanced

113,243

99,192

Amounts repaid

(113,982

)

(102,408

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(844

)

(105

)