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REGISTERED NUMBER: SC524995 (Scotland)













Unaudited Financial Statements

for the Year Ended 31 January 2024

for

CROFTFOOT HEALTHCARE SCOTLAND LTD

CROFTFOOT HEALTHCARE SCOTLAND LTD (REGISTERED NUMBER: SC524995)






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


CROFTFOOT HEALTHCARE SCOTLAND LTD

Company Information
FOR THE YEAR ENDED 31 JANUARY 2024







DIRECTORS: S Shafiq
M Touseef





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





REGISTERED NUMBER: SC524995 (Scotland)





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

CROFTFOOT HEALTHCARE SCOTLAND LTD (REGISTERED NUMBER: SC524995)

Balance Sheet
31 JANUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 36,516 54,774
Tangible assets 5 186,672 213,204
223,188 267,978

CURRENT ASSETS
Stocks 4,090 3,070
Debtors 6 71,416 59,073
Cash at bank 69,566 10,329
145,072 72,472
CREDITORS
Amounts falling due within one year 7 147,633 131,129
NET CURRENT LIABILITIES (2,561 ) (58,657 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

220,627

209,321

PROVISIONS FOR LIABILITIES 18,347 17,195
NET ASSETS 202,280 192,126

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 202,180 192,026
SHAREHOLDERS' FUNDS 202,280 192,126

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 directors acknowledge their 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.

CROFTFOOT HEALTHCARE SCOTLAND LTD (REGISTERED NUMBER: SC524995)

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 Board of Directors and authorised for issue on 24 June 2024 and were signed on its behalf by:





S Shafiq - Director


CROFTFOOT HEALTHCARE SCOTLAND LTD (REGISTERED NUMBER: SC524995)

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

1. STATUTORY INFORMATION

Croftfoot 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 - 33% 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.

CROFTFOOT HEALTHCARE SCOTLAND LTD (REGISTERED NUMBER: SC524995)

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2023 - 6 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2023
and 31 January 2024 182,580
AMORTISATION
At 1 February 2023 127,806
Amortisation for year 18,258
At 31 January 2024 146,064
NET BOOK VALUE
At 31 January 2024 36,516
At 31 January 2023 54,774

CROFTFOOT HEALTHCARE SCOTLAND LTD (REGISTERED NUMBER: SC524995)

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 108,988 111,413 71,026 12,293 303,720
Additions 1,989 2,100 - 1,260 5,349
At 31 January 2024 110,977 113,513 71,026 13,553 309,069
DEPRECIATION
At 1 February 2023 3,513 55,007 23,439 8,557 90,516
Charge for year 2,219 11,701 15,703 2,258 31,881
At 31 January 2024 5,732 66,708 39,142 10,815 122,397
NET BOOK VALUE
At 31 January 2024 105,245 46,805 31,884 2,738 186,672
At 31 January 2023 105,475 56,406 47,587 3,736 213,204

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 33,856 21,513
Other debtors 37,560 37,560
71,416 59,073

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade creditors 23,832 18,180
Taxation and social security 8,094 -
Other creditors 115,707 112,949
147,633 131,129

8. RELATED PARTY DISCLOSURES

At 31 January 2024, the company was owed £22,953 (2023; £22,953) by Companies under common
directorship.

At 31 January 2024, the company owed £85,000 (2023; £85,000) to Companies under common
directorship.