REGISTERED NUMBER: 12338082 (England and Wales)

LIMBTEX HOLDINGS LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

to

5

DIRECTORS:

M J Goodall

J Mahe

P M Steeper

SECRETARY:

E C Harvey-Kitching

REGISTERED OFFICE:

Unit 3 Stourton Link

Intermezzo Drive

Leeds

West Yorkshire

LS10 1DF

REGISTERED NUMBER:

12338082 (England and Wales)

AUDITORS:

MHA (Statutory Auditor)

2 London Wall Place

London

United Kingdom

EC27 5AU

FIXED ASSETS

Investments

5

273,805

273,805

CURRENT ASSETS

Cash at bank

9

12

CREDITORS

Amounts falling due within one year

6

5,086

3,457

NET CURRENT LIABILITIES

(5,077

)

(3,445

)

TOTAL ASSETS LESS CURRENT LIABILITIES

268,728

270,360

CAPITAL AND RESERVES

Called up share capital

61

61

Share premium

166,739

166,739

Retained earnings

101,928

103,560

268,728

270,360

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 and authorised for issue by the Board of Directors and authorised for issue on 15 September 2026 and were signed on its behalf by:

M J Goodall - Director

1.	STATUTORY INFORMATION

Limbtex Holdings Limited 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 (£).

The length of the previous accounting period was shortened to 9 months to align with the group, meaning that the comparatives are not entirely comparable.

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Preparation of consolidated financial statements

The financial statements contain information about Limbtex Holdings Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company has taken advantage of the exemption conferred by section 401 of the Companies Act 2006 not to produce consolidated financial statements as it is included in the group accounts of a larger non-UK group.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

First year adoption of financial reporting standard 102 section 1a

These financial statements for the year ended 30 September 2025 are the first that are prepared in accordance with FRS 102 Section 1A. The previous financial statements were prepared in accordance with FRS 105, the date of transition to FRS 102 Section 1A is 1 January 2024.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 October 2024

and 30 September 2025

273,805

NET BOOK VALUE

At 30 September 2025

273,805

At 30 September 2024

273,805

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

(Unaudited)

£

£

Amounts owed to group undertakings

4,276

3,457

Accrued expenses

810

-

5,086

3,457

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

8.	PARENT / SUBSIDIARY RELATIONS

On 25th October 2024, 100% of the shares of the company were acquired by Ortho Dev UK Limited, whose ultimate parent undertaking is Eqwal Group SAS. There is no ultimate controlling party.

The financial statements of Eqwal Group SAS, which is the largest and smallest group in which the results of the Company are consolidated, are available from Unit 3, Stourton Link, Intermezzo Drive, Leeds, LS10 1DF.

9.	FIRST YEAR ADOPTION

This is the first year that the company has presented its results under FRS 102 Section 1A. The last financial statements under previous FRS 105 were for the year ended 30 September 2024 and the date of transition to FRS 102 Section 1A was 1 January 2024. The policies applied under the entity's previous accounting framework are not materially different to FRS 102 Section 1A and have not impacted on equity or profit or loss. Therefore there is no requirement to disclose the additional statements which reconcile profit for the financial year ended 30 September 2024 and the total equity as at 1 January 2024 and 30 September 2024 between FRS 105 as previously reported and under FRS 102 Section 1A in these financial statements.