Registered number
SC381866
Temple Medical Limited
Filleted Accounts
30 September 2024
Temple Medical Limited
Registered number: SC381866
Balance Sheet
as at 30 September 2024
Notes 2024 2023
£ £
Fixed assets
Intangible assets 3 2,656 3,257
Tangible assets 4 23,399 36,846
26,055 40,103
Current assets
Stocks 43,749 82,850
Debtors 5 52,291 51,426
Cash at bank and in hand 17,833 13,097
113,873 147,373
Creditors: amounts falling due within one year 6 (81,256) (97,979)
Net current assets 32,617 49,394
Total assets less current liabilities 58,672 89,497
Creditors: amounts falling due after more than one year 7 (13,438) (13,957)
Provisions for liabilities (7,124) (7,123)
Net assets 38,110 68,417
Capital and reserves
Called up share capital 100 100
Profit and loss account 38,010 68,317
Shareholders' funds 38,110 68,417
The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Dr S Robson
Director
Approved by the board on 10 June 2025
Temple Medical Limited
Notes to the Accounts
for the year ended 30 September 2024
1 Accounting policies
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildings over 50 years
Leasehold land and buildings over the lease term
Plant and machinery over 5 years
Fixtures, fittings, tools and equipment over 5 years
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 8 12
3 Intangible fixed assets £
Goodwill:
Cost
At 1 October 2023 6,013
At 30 September 2024 6,013
Amortisation
At 1 October 2023 2,756
Provided during the year 601
At 30 September 2024 3,357
Net book value
At 30 September 2024 2,656
At 30 September 2023 3,257
Goodwill is being written off in equal annual instalments over its estimated economic life of 5 years.
4 Tangible fixed assets
Land and buildings Plant and machinery etc Total
£ £ £
Cost
At 1 October 2023 92,052 189,858 281,910
At 30 September 2024 92,052 189,858 281,910
Depreciation
At 1 October 2023 92,052 153,012 245,064
Charge for the year - 13,447 13,447
At 30 September 2024 92,052 166,459 258,511
Net book value
At 30 September 2024 - 23,399 23,399
At 30 September 2023 - 36,846 36,846
5 Debtors 2024 2023
£ £
Trade debtors - 150
Other debtors 52,291 51,276
52,291 51,426
6 Creditors: amounts falling due within one year 2024 2023
£ £
Bank loans and overdrafts - 8,000
Trade creditors 32,408 19,499
Taxation and social security costs - 4,863
Other creditors 48,848 65,617
81,256 97,979
7 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 13,438 13,957
8 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
Dr S Robson
[Loan 1] 28,888 4,650 (1,800) 31,738
28,888 4,650 (1,800) 31,738
9 Other information
Temple Medical Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
13 Ashley Road
Aberdeen
Scotland
AB10 6RU
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