Caseware UK (AP4) 2023.0.135 2023.0.135 2025-03-312025-03-312024-04-01falseNo description of principal activity11falsetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false SC679629 2024-04-01 2025-03-31 SC679629 2023-04-01 2024-03-31 SC679629 2025-03-31 SC679629 2024-03-31 SC679629 c:Director1 2024-04-01 2025-03-31 SC679629 c:RegisteredOffice 2024-04-01 2025-03-31 SC679629 d:PlantMachinery 2024-04-01 2025-03-31 SC679629 d:PlantMachinery 2025-03-31 SC679629 d:PlantMachinery 2024-03-31 SC679629 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 SC679629 d:CurrentFinancialInstruments 2025-03-31 SC679629 d:CurrentFinancialInstruments 2024-03-31 SC679629 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 SC679629 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 SC679629 d:ShareCapital 2025-03-31 SC679629 d:ShareCapital 2024-03-31 SC679629 d:RetainedEarningsAccumulatedLosses 2025-03-31 SC679629 d:RetainedEarningsAccumulatedLosses 2024-03-31 SC679629 c:OrdinaryShareClass1 2024-04-01 2025-03-31 SC679629 c:OrdinaryShareClass1 2025-03-31 SC679629 c:OrdinaryShareClass1 2024-03-31 SC679629 c:FRS102 2024-04-01 2025-03-31 SC679629 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC679629 c:FullAccounts 2024-04-01 2025-03-31 SC679629 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC679629 e:PoundSterling 2024-04-01 2025-03-31 xbrli:shares iso4217:GBP xbrli:pure
Registered number: SC679629










SCOTSELLA CLINIC LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

 
SCOTSELLA CLINIC LIMITED
 

COMPANY INFORMATION


Director
Ms V Ruthven 




Registered number
SC679629



Registered office
Gf1 71 Clermiston Road

Edinburgh

EH12 6UY




Accountants
EQ Accountants Limited
Chartered Accountants

14 City Quay

Dundee

DD1 3JA





 
SCOTSELLA CLINIC LIMITED
REGISTERED NUMBER: SC679629

STATEMENT OF FINANCIAL POSITION
AS AT 31 MARCH 2025

2025
2024
£
£

Fixed assets
  

Tangible assets
 4 
5,600
15,200

  
5,600
15,200

Current assets
  

Debtors: amounts falling due within one year
 5 
4,287
5,582

Cash at bank and in hand
  
826
3,316

  
5,113
8,898

Creditors: amounts falling due within one year
 6 
(28,090)
(36,340)

Net current liabilities
  
 
 
(22,977)
 
 
(27,442)

Total assets less current liabilities
  
(17,377)
(12,242)

  

Net liabilities
  
(17,377)
(12,242)


Capital and reserves
  

Called up share capital 
 7 
1
1

Profit and loss account
  
(17,378)
(12,243)

  
(17,377)
(12,242)


Page 1

 
SCOTSELLA CLINIC LIMITED
REGISTERED NUMBER: SC679629

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 MARCH 2025

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 21 April 2025.




Ms V Ruthven
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
SCOTSELLA CLINIC LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Scotsella Limited is a private company, limited by shares, incorporated in Scotland with the registration number SC679629. The registered office is GF1 71 Clermiston Road, Edinburgh, EH12 6UY. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Going concern

Whilst the company has made a loss for the period and the company still has net liabilities, the director has confirmed that she will support the company for at least the next 12 months and therefore the accounts are prepared on a going concern basis.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

Page 3

 
SCOTSELLA CLINIC LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.4

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income 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 income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


 
2.5

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and machinery
-
20%
Straight line

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Page 4

 
SCOTSELLA CLINIC LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

2.Accounting policies (continued)

 
2.6

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2024 - 1).


4.


Tangible fixed assets





Plant and machinery

£



Cost or valuation


At 1 April 2024
48,000



At 31 March 2025

48,000



Depreciation


At 1 April 2024
32,800


Charge for the year on owned assets
9,600



At 31 March 2025

42,400



Net book value



At 31 March 2025
5,600



At 31 March 2024
15,200

Page 5

 
SCOTSELLA CLINIC LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

5.


Debtors

2025
2024
£
£


Other debtors
211
-

Prepayments and accrued income
-
2,500

Deferred taxation
4,076
3,082

4,287
5,582



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Other taxation and social security
-
211

Other creditors
26,230
34,329

Accruals and deferred income
1,860
1,800

28,090
36,340



7.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



1 (2024 - 1) Ordinary share of £1.00
1
1



Page 6