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REGISTERED NUMBER: SC450350 (Scotland)















STRESS CONTROL LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MAY 2024






STRESS CONTROL LIMITED (REGISTERED NUMBER: SC450350)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 May 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


STRESS CONTROL LIMITED

COMPANY INFORMATION
For The Year Ended 31 May 2024







DIRECTORS: Mrs L M White
Dr J D White





REGISTERED OFFICE: 16 Royal Crescent
Glasgow
G3 7SL





REGISTERED NUMBER: SC450350 (Scotland)





ACCOUNTANTS: Benham Conway & Co
16 Royal Crescent
Glasgow
G3 7SL

STRESS CONTROL LIMITED (REGISTERED NUMBER: SC450350)

BALANCE SHEET
31 May 2024

31.5.24 31.5.23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,035 1,009

CURRENT ASSETS
Debtors 5 297,051 303,841
Investments 6 70,234 117,802
Cash at bank 58,136 60,133
425,421 481,776
CREDITORS
Amounts falling due within one year 7 196,467 233,425
NET CURRENT ASSETS 228,954 248,351
TOTAL ASSETS LESS CURRENT
LIABILITIES

229,989

249,360

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 229,889 249,260
SHAREHOLDERS' FUNDS 229,989 249,360

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

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

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 16 April 2025 and were signed on its behalf by:





Dr J D White - Director


STRESS CONTROL LIMITED (REGISTERED NUMBER: SC450350)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 May 2024


1. STATUTORY INFORMATION

Stress Control Limited 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.

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 sales of services provided in the year, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.
Plant and machinery etc - 33% on cost and 25% on cost

Government grants
Government grants in respect of revenue expenditure are credited to the profit and loss account in the period to which they relate. Government grants in respect of capital expenditure are treated as deferred income and credited to the profit and loss account over the estimated useful life of the assets to which they relate.

Taxation
Taxation for the year comprises current 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 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Current asset investments
Current asset investments are valued at market value.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

STRESS CONTROL LIMITED (REGISTERED NUMBER: SC450350)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 May 2024


4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023 4,886
Additions 1,457
At 31 May 2024 6,343
DEPRECIATION
At 1 June 2023 3,877
Charge for year 1,431
At 31 May 2024 5,308
NET BOOK VALUE
At 31 May 2024 1,035
At 31 May 2023 1,009

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 42,027 93,117
Other debtors 255,024 210,724
297,051 303,841

6. CURRENT ASSET INVESTMENTS
31.5.24 31.5.23
£    £   
Other investments 70,234 117,802

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Director's loan account 1,284 663
Taxation and social security 16,552 35,369
Other creditors 163,413 182,175
Deferred government grants 15,218 15,218
196,467 233,425

8. OTHER FINANCIAL COMMITMENTS

At 31 May 2024 the company was committed to making total payments under non-cancellable operating leases of £2,385 (2023, £4,587).

STRESS CONTROL LIMITED (REGISTERED NUMBER: SC450350)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 May 2024


9. RELATED PARTY DISCLOSURES

At 31 May 2024 the directors provided the company with interest free loans totalling £1,284 (2023, £663). There are no fixed repayment terms for these loans.