Thistle Dermatology Referrals Ltd SC662619 false 2022-07-01 2023-06-30 2023-06-30 The principal activity of the company is the provision of veterinary dermatology services. Digita Accounts Production Advanced 6.30.9574.0 true true SC662619 2022-07-01 2023-06-30 SC662619 2023-06-30 SC662619 core:RetainedEarningsAccumulatedLosses 2023-06-30 SC662619 core:ShareCapital 2023-06-30 SC662619 core:CurrentFinancialInstruments core:WithinOneYear 2023-06-30 SC662619 bus:SmallEntities 2022-07-01 2023-06-30 SC662619 bus:AuditExemptWithAccountantsReport 2022-07-01 2023-06-30 SC662619 bus:FullAccounts 2022-07-01 2023-06-30 SC662619 bus:SmallCompaniesRegimeForAccounts 2022-07-01 2023-06-30 SC662619 bus:RegisteredOffice 2022-07-01 2023-06-30 SC662619 bus:Director1 2022-07-01 2023-06-30 SC662619 bus:Director2 2022-07-01 2023-06-30 SC662619 bus:PrivateLimitedCompanyLtd 2022-07-01 2023-06-30 SC662619 core:Goodwill 2022-07-01 2023-06-30 SC662619 core:FurnitureFittings 2022-07-01 2023-06-30 SC662619 1 2022-07-01 2023-06-30 SC662619 countries:Scotland 2022-07-01 2023-06-30 SC662619 2022-06-30 SC662619 2021-07-01 2022-06-30 SC662619 2022-06-30 SC662619 core:RetainedEarningsAccumulatedLosses 2022-06-30 SC662619 core:ShareCapital 2022-06-30 SC662619 core:CurrentFinancialInstruments core:WithinOneYear 2022-06-30 iso4217:GBP xbrli:pure

Registration number: SC662619

Thistle Dermatology Referrals Ltd

Annual Report and Unaudited Filleted Abridged Financial Statements

for the Year Ended 30 June 2023

 

Thistle Dermatology Referrals Ltd

Contents

Abridged Balance Sheet

1 to 2

Notes to the Unaudited Abridged Financial Statements

3 to 5

 

Thistle Dermatology Referrals Ltd

(Registration number: SC662619)
Abridged Balance Sheet as at 30 June 2023

Note

2023
£

2022
£

Fixed assets

 

Intangible assets

4

35,280

40,320

Tangible assets

5

1,451

749

 

36,731

41,069

Current assets

 

Stocks

-

2,731

Debtors

4,041

7,233

Cash at bank and in hand

 

352,125

225,124

 

356,166

235,088

Creditors: Amounts falling due within one year

(75,701)

(73,072)

Net current assets

 

280,465

162,016

Total assets less current liabilities

 

317,196

203,085

Provisions for liabilities

(294)

(142)

Net assets

 

316,902

202,943

Capital and reserves

 

Called up share capital

120

120

Profit and loss account

316,782

202,823

Total equity

 

316,902

202,943

 

Thistle Dermatology Referrals Ltd

(Registration number: SC662619)
Abridged Balance Sheet as at 30 June 2023

For the financial year ending 30 June 2023 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 of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their 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 special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 17 January 2024 and signed on its behalf by:
 

Mr D Mactaggart

Director

Mrs J Mactaggart

Director

 

Thistle Dermatology Referrals Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2023

1

General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
West Rigg House
Balerno
Edinburgh
EH14 7JW

These financial statements were authorised for issue by the Board on 17 January 2024.

2

Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged 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 represents the amounts, excluding value added tax, derived from the provision of goods and services to customers during the year.

Tax

The tax expense for the period comprises current and deferred 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 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.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

 

Thistle Dermatology Referrals Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2023

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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

Fixtures and equipment

15% reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class

Amortisation method and rate

Goodwill

10% straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2022 - 2).

 

Thistle Dermatology Referrals Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2023

4

Intangible assets

Total
£

Cost or valuation

At 1 July 2022

50,400

At 30 June 2023

50,400

Amortisation

At 1 July 2022

10,080

Amortisation charge

5,040

At 30 June 2023

15,120

Carrying amount

At 30 June 2023

35,280

At 30 June 2022

40,320

5

Tangible assets

Total
£

Cost or valuation

At 1 July 2022

881

Additions

958

At 30 June 2023

1,839

Depreciation

At 1 July 2022

132

Charge for the year

256

At 30 June 2023

388

Carrying amount

At 30 June 2023

1,451

At 30 June 2022

749

6

Non adjusting events after the financial period

Following the year end the company is being used as an invesment company.