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BROTHERS HEALTHCARE LTD

Registered Number
SC779421
(Scotland)

Unaudited Financial Statements for the Period ended
31 August 2024

BROTHERS HEALTHCARE LTD
Company Information
for the period from 17 August 2023 to 31 August 2024

Directors

SINGH, Narinder
SINGH, Rajindar

Registered Address

Mckellar Accountancy, Unit Studio 2001 Mile End Mill, Abbey Mill Business Centre Ltd
12 Seedhill Road
Paisley
PA1 1JS

Registered Number

SC779421 (Scotland)
BROTHERS HEALTHCARE LTD
Balance Sheet as at
31 August 2024

Notes

2024

£

£

Fixed assets
Intangible assets4125,440
Tangible assets517,983
143,423
Current assets
Stocks626,000
Debtors7116,649
Cash at bank and on hand35,911
178,560
Creditors amounts falling due within one year8(200,227)
Net current assets (liabilities)(21,667)
Total assets less current liabilities121,756
Creditors amounts falling due after one year9(116,654)
Provisions for liabilities11(5,076)
Net assets26
Capital and reserves
Called up share capital100
Profit and loss account(74)
Shareholders' funds26
The financial statements were approved and authorised for issue by the Board of Directors on 22 July 2025, and are signed on its behalf by:
SINGH, Narinder
Director
Registered Company No. SC779421
BROTHERS HEALTHCARE LTD
Notes to the Financial Statements
for the period ended 31 August 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
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.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2023 is being amortised evenly over it's estimated useful life of twenty years.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Fixtures and fittings25
Stocks and work in progress
Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.
2.Average number of employees

2024
Average number of employees during the year4
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax assets at the balance sheet date has been calculated using the applicable rate when the asset is expected to be realised.
4.Intangible assets

Goodwill

Total

££
Cost or valuation
Additions134,400134,400
At 31 August 24134,400134,400
Amortisation and impairment
Charge for year8,9608,960
At 31 August 248,9608,960
Net book value
At 31 August 24125,440125,440
At 16 August 23--
5.Tangible fixed assets

Plant & machinery

Fixtures & fittings

Total

£££
Cost or valuation
Additions-19,36819,368
At 31 August 24-19,36819,368
Depreciation and impairment
Charge for year1,385-1,385
At 31 August 241,385-1,385
Net book value
At 31 August 24(1,385)19,36817,983
At 16 August 23---
6.Stocks

2024

£
Raw materials and consumables26,000
Total26,000
7.Debtors: amounts due within one year

2024

£
Trade debtors / trade receivables83,008
Other debtors22,452
Prepayments and accrued income11,189
Total116,649
8.Creditors: amounts due within one year

2024

£
Trade creditors / trade payables50,686
Bank borrowings and overdrafts4,800
Taxation and social security440
Other creditors144,301
Total200,227
The following liabilities disclosed under creditors falling due within one year are secured by the company: TSB £4,800.00
9.Creditors: amounts due after one year

2024

£
Bank borrowings and overdrafts116,654
Total116,654
The following liabilities disclosed under creditors falling due within one year are secured by the company: TSB £9,600.00
10.Creditors: amounts due after 5 years
The following liabilities disclosed under creditors falling due within one year are secured by the company: TSB £107,054.38
11.Provisions for liabilities

2024

£
Net deferred tax liability (asset)5,076
Total5,076