2023-05-012024-04-302024-04-30falseSC659029AROUNDTUIT COMPLEMENTARY THERAPIES LTD2025-01-20falseiso4217:GBPxbrli:pureSC6590292023-05-01SC6590292024-04-30SC6590292023-05-012024-04-30SC6590292022-05-01SC6590292023-04-30SC6590292022-05-012023-04-30SC659029bus:SmallEntities2023-05-012024-04-30SC659029bus:AuditExempt-NoAccountantsReport2023-05-012024-04-30SC659029bus:AbridgedAccounts2023-05-012024-04-30SC659029bus:PrivateLimitedCompanyLtd2023-05-012024-04-30SC659029core:WithinOneYear2024-04-30SC659029core:AfterOneYear2024-04-30SC659029core:WithinOneYear2023-04-30SC659029core:AfterOneYear2023-04-30SC659029core:ShareCapital2024-04-30SC659029core:SharePremium2024-04-30SC659029core:RevaluationReserve2024-04-30SC659029core:OtherReservesSubtotal2024-04-30SC659029core:RetainedEarningsAccumulatedLosses2024-04-30SC659029core:ShareCapital2023-04-30SC659029core:SharePremium2023-04-30SC659029core:RevaluationReserve2023-04-30SC659029core:OtherReservesSubtotal2023-04-30SC659029core:RetainedEarningsAccumulatedLosses2023-04-30SC659029core:LandBuildings2024-04-30SC659029core:PlantMachinery2024-04-30SC659029core:Vehicles2024-04-30SC659029core:FurnitureFittings2024-04-30SC659029core:OfficeEquipment2024-04-30SC659029core:NetGoodwill2024-04-30SC659029core:IntangibleAssetsOtherThanGoodwill2024-04-30SC659029core:ListedExchangeTraded2024-04-30SC659029core:UnlistedNon-exchangeTraded2024-04-30SC659029core:LandBuildings2023-04-30SC659029core:PlantMachinery2023-04-30SC659029core:Vehicles2023-04-30SC659029core:FurnitureFittings2023-04-30SC659029core:OfficeEquipment2023-04-30SC659029core:NetGoodwill2023-04-30SC659029core:IntangibleAssetsOtherThanGoodwill2023-04-30SC659029core:ListedExchangeTraded2023-04-30SC659029core:UnlistedNon-exchangeTraded2023-04-30SC659029core:LandBuildings2023-05-012024-04-30SC659029core:PlantMachinery2023-05-012024-04-30SC659029core:Vehicles2023-05-012024-04-30SC659029core:FurnitureFittings2023-05-012024-04-30SC659029core:OfficeEquipment2023-05-012024-04-30SC659029core:NetGoodwill2023-05-012024-04-30SC659029core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-30SC659029core:ListedExchangeTraded2023-05-012024-04-30SC659029core:UnlistedNon-exchangeTraded2023-05-012024-04-30SC659029core:MoreThanFiveYears2023-05-012024-04-30SC659029core:Non-currentFinancialInstruments2024-04-30SC659029core:Non-currentFinancialInstruments2023-04-30SC659029dpl:CostSales2023-05-012024-04-30SC659029dpl:DistributionCosts2023-05-012024-04-30SC659029core:LandBuildings2023-05-012024-04-30SC659029core:PlantMachinery2023-05-012024-04-30SC659029core:Vehicles2023-05-012024-04-30SC659029core:FurnitureFittings2023-05-012024-04-30SC659029core:OfficeEquipment2023-05-012024-04-30SC659029dpl:AdministrativeExpenses2023-05-012024-04-30SC659029core:NetGoodwill2023-05-012024-04-30SC659029core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-30SC659029dpl:GroupUndertakings2023-05-012024-04-30SC659029dpl:ParticipatingInterests2023-05-012024-04-30SC659029dpl:GroupUndertakingscore:ListedExchangeTraded2023-05-012024-04-30SC659029core:ListedExchangeTraded2023-05-012024-04-30SC659029dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2023-05-012024-04-30SC659029core:UnlistedNon-exchangeTraded2023-05-012024-04-30SC659029dpl:CostSales2022-05-012023-04-30SC659029dpl:DistributionCosts2022-05-012023-04-30SC659029core:LandBuildings2022-05-012023-04-30SC659029core:PlantMachinery2022-05-012023-04-30SC659029core:Vehicles2022-05-012023-04-30SC659029core:FurnitureFittings2022-05-012023-04-30SC659029core:OfficeEquipment2022-05-012023-04-30SC659029dpl:AdministrativeExpenses2022-05-012023-04-30SC659029core:NetGoodwill2022-05-012023-04-30SC659029core:IntangibleAssetsOtherThanGoodwill2022-05-012023-04-30SC659029dpl:GroupUndertakings2022-05-012023-04-30SC659029dpl:ParticipatingInterests2022-05-012023-04-30SC659029dpl:GroupUndertakingscore:ListedExchangeTraded2022-05-012023-04-30SC659029core:ListedExchangeTraded2022-05-012023-04-30SC659029dpl:GroupUndertakingscore:UnlistedNon-exchangeTraded2022-05-012023-04-30SC659029core:UnlistedNon-exchangeTraded2022-05-012023-04-30SC659029core:NetGoodwill2024-04-30SC659029core:IntangibleAssetsOtherThanGoodwill2024-04-30SC659029core:LandBuildings2024-04-30SC659029core:PlantMachinery2024-04-30SC659029core:Vehicles2024-04-30SC659029core:FurnitureFittings2024-04-30SC659029core:OfficeEquipment2024-04-30SC659029core:AfterOneYear2024-04-30SC659029core:WithinOneYear2024-04-30SC659029core:ListedExchangeTraded2024-04-30SC659029core:UnlistedNon-exchangeTraded2024-04-30SC659029core:ShareCapital2024-04-30SC659029core:SharePremium2024-04-30SC659029core:RevaluationReserve2024-04-30SC659029core:OtherReservesSubtotal2024-04-30SC659029core:RetainedEarningsAccumulatedLosses2024-04-30SC659029core:NetGoodwill2023-04-30SC659029core:IntangibleAssetsOtherThanGoodwill2023-04-30SC659029core:LandBuildings2023-04-30SC659029core:PlantMachinery2023-04-30SC659029core:Vehicles2023-04-30SC659029core:FurnitureFittings2023-04-30SC659029core:OfficeEquipment2023-04-30SC659029core:AfterOneYear2023-04-30SC659029core:WithinOneYear2023-04-30SC659029core:ListedExchangeTraded2023-04-30SC659029core:UnlistedNon-exchangeTraded2023-04-30SC659029core:ShareCapital2023-04-30SC659029core:SharePremium2023-04-30SC659029core:RevaluationReserve2023-04-30SC659029core:OtherReservesSubtotal2023-04-30SC659029core:RetainedEarningsAccumulatedLosses2023-04-30SC659029core:NetGoodwill2022-05-01SC659029core:IntangibleAssetsOtherThanGoodwill2022-05-01SC659029core:LandBuildings2022-05-01SC659029core:PlantMachinery2022-05-01SC659029core:Vehicles2022-05-01SC659029core:FurnitureFittings2022-05-01SC659029core:OfficeEquipment2022-05-01SC659029core:AfterOneYear2022-05-01SC659029core:WithinOneYear2022-05-01SC659029core:ListedExchangeTraded2022-05-01SC659029core:UnlistedNon-exchangeTraded2022-05-01SC659029core:ShareCapital2022-05-01SC659029core:SharePremium2022-05-01SC659029core:RevaluationReserve2022-05-01SC659029core:OtherReservesSubtotal2022-05-01SC659029core:RetainedEarningsAccumulatedLosses2022-05-01SC659029core:AfterOneYear2023-05-012024-04-30SC659029core:WithinOneYear2023-05-012024-04-30SC659029core:Non-currentFinancialInstrumentscore:CostValuation2023-05-012024-04-30SC659029core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-05-012024-04-30SC659029core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-05-012024-04-30SC659029core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-05-012024-04-30SC659029core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-05-012024-04-30SC659029core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-05-012024-04-30SC659029core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-05-012024-04-30SC659029core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-30SC659029core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-05-012024-04-30SC659029core:Non-currentFinancialInstrumentscore:CostValuation2024-04-30SC659029core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2024-04-30SC659029core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2024-04-30SC659029core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2024-04-30SC659029core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2024-04-30SC659029core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2024-04-30SC659029core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2024-04-30SC659029core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2024-04-30SC659029core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2024-04-30SC659029core:Non-currentFinancialInstrumentscore:CostValuation2023-04-30SC659029core:Non-currentFinancialInstrumentscore:AdditionsToInvestments2023-04-30SC659029core:Non-currentFinancialInstrumentscore:RevaluationsIncreaseDecreaseInInvestments2023-04-30SC659029core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInInvestments2023-04-30SC659029core:Non-currentFinancialInstrumentscore:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments2023-04-30SC659029core:Non-currentFinancialInstrumentscore:ImpairmentLossReversalProvisionsForImpairmentInvestments2023-04-30SC659029core:Non-currentFinancialInstrumentscore:AcquisitionsIncreaseInProvisionsForImpairmentInvestments2023-04-30SC659029core:Non-currentFinancialInstrumentscore:DisposalsDecreaseInProvisionsForImpairmentInvestments2023-04-30SC659029core:Non-currentFinancialInstrumentscore:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments2023-04-30SC659029bus:Director12023-05-012024-04-30

AROUNDTUIT COMPLEMENTARY THERAPIES LTD

Registered Number
SC659029
(Scotland)

Unaudited Financial Statements for the Year ended
30 April 2024

AROUNDTUIT COMPLEMENTARY THERAPIES LTD
Company Information
for the year from 1 May 2023 to 30 April 2024

Director

MUNRO, Sheila Norma Margaret Stewart

Registered Address

Auchendoon Lodge
Hollybush
Ayr
KA6 7EB

Registered Number

SC659029 (Scotland)
AROUNDTUIT COMPLEMENTARY THERAPIES LTD
Balance Sheet as at
30 April 2024

Notes

2024

2023

£

£

£

£

ASSETS
Fixed assets
Tangible assets35441,087
5441,087
Current assets
Cash at bank and in hand631,030
631,030
631,030
6072,117
CAPITAL, RESERVES AND LIABILITIES
Capital and reserves
Called up share capital11
Profit and loss account(8,084)(6,518)
(8,083)(6,517)
Liabilities
Creditors amounts falling due within one year48,6908,634
6072,117
The financial statements were approved and authorised for issue by the Director on 20 January 2025, and are signed on its behalf by:
MUNRO, Sheila Norma Margaret Stewart
Director
Registered Company No. SC659029
AROUNDTUIT COMPLEMENTARY THERAPIES LTD
Notes to the Financial Statements
for the year ended 30 April 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Straight line (years)
Office Equipment4
Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20242023
Average number of employees during the year00
3.Tangible fixed assets

Total

£
Cost or valuation
At 01 May 232,174
At 30 April 242,174
Depreciation and impairment
At 01 May 231,087
Charge for year543
At 30 April 241,630
Net book value
At 30 April 24544
At 30 April 231,087
4.Creditors: amounts due within one year

2024

2023

££
Taxation and social security-2,064
Other creditors8,6906,570
Total8,6908,634
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.