Registration number: 07503979

Fracture Solutions Limited

Contents

Company Information	1
Director's Report	2
Profit and Loss Account	3
Balance Sheet	4
Notes to the Financial Statements	5 to 7
Detailed Profit and Loss Account	8

Fracture Solutions Limited

Company Information

Director

Mr Panagiotis Giannoudis

Registered office

21 Cricketers Fold Shadwell Leeds LS17 8WE

Fracture Solutions Limited

Director's Report for the Year Ended 31 January 2026

The director presents his report and the financial statements for the year ended 31 January 2026.

Director of the company

The director who held office during the year was as follows:

Mr Panagiotis Giannoudis

Principal activity

The principal activity of the company is medical consultancy, lecturing and design of medical equipment.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 29 October 2026
 

......................................... Mr Panagiotis Giannoudis Director

Fracture Solutions Limited

Profit and Loss Account for the Year Ended 31 January 2026

	Note	2026 £	2025 £
Turnover		182,926	140,592
Gross profit		182,926	140,592
Administrative expenses		(155,343)	(124,707)
Operating profit		27,583	15,885
Profit before tax	4	27,583	15,885
Tax on profit		(8,908)	(7,044)
Profit for the financial year		18,675	8,841

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Fracture Solutions Limited

(Registration number: 07503979)
Balance Sheet as at 31 January 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	9,770	7,119
Current assets
Cash at bank and in hand		142,736	133,377
Creditors: Amounts falling due within one year	6	(12,523)	(9,185)
Net current assets		130,213	124,192
Net assets		139,983	131,311
Capital and reserves
Called up share capital	7	4	4
Retained earnings		139,979	131,307
Shareholders' funds		139,983	131,311

For the financial year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

Approved and authorised by the director on 29 October 2026
 

......................................... Mr Panagiotis Giannoudis Director

Fracture Solutions Limited

Notes to the Financial Statements for the Year Ended 31 January 2026

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
21 Cricketers Fold
Shadwell
Leeds
LS17 8WE

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Fracture Solutions Limited

Notes to the Financial Statements for the Year Ended 31 January 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Computer and office equipment	25 % on cost
Furniture and fittings	15% on cost

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2025 - 2).

4	Profit before tax

Arrived at after charging/(crediting)

	2026 £	2025 £
Depreciation expense	3,256	1,780

Fracture Solutions Limited

Notes to the Financial Statements for the Year Ended 31 January 2026

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 1 February 2025	34,666	34,666
Additions	5,907	5,907
At 31 January 2026	40,573	40,573
Depreciation
At 1 February 2025	27,547	27,547
Charge for the year	3,256	3,256
At 31 January 2026	30,803	30,803
Carrying amount
At 31 January 2026	9,770	9,770
At 31 January 2025	7,119	7,119

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Taxation and social security		8,908	7,045
Other creditors		3,615	2,140
		12,523	9,185

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary A of £1 each	1	1	1	1
Ordinary B of £1 each	1	1	1	1
Ordinary C of £1 each	1	1	1	1
Ordinary D of £1 each	1	1	1	1
	4	4	4	4

Fracture Solutions Limited

Detailed Profit and Loss Account for the Year Ended 31 January 2026

	2026  £	2025  £
turnover
Rendering of services, UK	181,968	138,709
Royalties receivable	958	1,883
	182,926	140,592
Employment costs
Wages and salaries (excluding directors)	(9,564)	(9,564)
Establishment costs
Use of home as office	(312)	(312)
General administrative expenses
Telephone and fax	(3,279)	(2,320)
Office expenses	(471)	(701)
Computer software and maintenance costs	(620)	(1,195)
Trade subscriptions	(5,770)	(2,740)
Charitable donations	(6,871)	(3,204)
Travel and subsistence	(90,045)	(71,894)
Medical secretary	(10,017)	(5,713)
Customer entertaining (disallowable for tax)	(18,782)	(21,454)
Accountancy fees	(2,536)	(2,155)
Professional indemnity insurance	(1,397)	(1,393)
Legal and professional fees	(2,160)	-
	(141,948)	(112,769)
Finance charges
Bank charges	(263)	(282)
Depreciation costs
Depreciation of office equipment (owned)	(3,256)	(1,780)
Operating profit	27,583	15,885
Profit before tax	27,583	15,885