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REGISTERED NUMBER: SC525012 (Scotland)













Unaudited Financial Statements

for the Year Ended 31 January 2024

for

KILMARNOCK HEALTHCARE SCOTLAND LTD

KILMARNOCK HEALTHCARE SCOTLAND LTD (REGISTERED NUMBER: SC525012)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 JANUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


KILMARNOCK HEALTHCARE SCOTLAND LTD

Company Information
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTOR: S Shafiq





REGISTERED OFFICE: 6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
G1 3NQ





REGISTERED NUMBER: SC525012 (Scotland)





ACCOUNTANTS: BK Plus Ltd
6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ

KILMARNOCK HEALTHCARE SCOTLAND LTD (REGISTERED NUMBER: SC525012)

Balance Sheet
31 JANUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 70,256 105,384
Tangible assets 5 284,990 312,305
355,246 417,689

CURRENT ASSETS
Stocks 5,950 5,450
Debtors 6 621,617 537,224
Cash at bank 113,921 139,159
741,488 681,833
CREDITORS
Amounts falling due within one year 7 537,352 525,140
NET CURRENT ASSETS 204,136 156,693
TOTAL ASSETS LESS CURRENT
LIABILITIES

559,382

574,382

PROVISIONS FOR LIABILITIES 28,629 34,482
NET ASSETS 530,753 539,900

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 530,653 539,800
SHAREHOLDERS' FUNDS 530,753 539,900

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2024 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.

KILMARNOCK HEALTHCARE SCOTLAND LTD (REGISTERED NUMBER: SC525012)

Balance Sheet - continued
31 JANUARY 2024


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 24 June 2024 and were signed by:





S Shafiq - Director


KILMARNOCK HEALTHCARE SCOTLAND LTD (REGISTERED NUMBER: SC525012)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 JANUARY 2024

1. STATUTORY INFORMATION

Kilmarnock Healthcare Scotland Ltd is a private company, limited by shares , registered in Scotland. 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.

Turnover
Turnover represents invoiced dental services.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 2% on a straight line basis
Plant and machinery - 20% on a reducing balance basis
Fixtures and fittings - 20% on a reducing balance basis
Computer equipment - 33% on a straight line basis

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

KILMARNOCK HEALTHCARE SCOTLAND LTD (REGISTERED NUMBER: SC525012)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JANUARY 2024

2. ACCOUNTING POLICIES - continued

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 18 (2023 - 15 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2023
and 31 January 2024 351,280
AMORTISATION
At 1 February 2023 245,896
Amortisation for year 35,128
At 31 January 2024 281,024
NET BOOK VALUE
At 31 January 2024 70,256
At 31 January 2023 105,384

KILMARNOCK HEALTHCARE SCOTLAND LTD (REGISTERED NUMBER: SC525012)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JANUARY 2024

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 February 2023 195,234 253,993 25,441 26,967 501,635
Additions - 1,052 5,654 490 7,196
At 31 January 2024 195,234 255,045 31,095 27,457 508,831
DEPRECIATION
At 1 February 2023 20,856 134,512 9,636 24,326 189,330
Charge for year 3,905 24,107 4,292 2,207 34,511
At 31 January 2024 24,761 158,619 13,928 26,533 223,841
NET BOOK VALUE
At 31 January 2024 170,473 96,426 17,167 924 284,990
At 31 January 2023 174,378 119,481 15,805 2,641 312,305

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 66,285 32,230
Other debtors 555,332 504,994
621,617 537,224

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 81,443 72,896
Taxation and social security 97,365 141,188
Other creditors 358,544 311,056
537,352 525,140

8. RELATED PARTY DISCLOSURES

At 31 January 2024, the company was owed £544,710 by Companies under common directorship (2023: £496,710).

At 31 January 2024, the company owed £45,000 to Companies under common directorship (2023: £45,000).