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REGISTERED NUMBER: SC524995 (Scotland)













Unaudited Financial Statements

for the Year Ended 31 January 2025

for

CROFTFOOT HEALTHCARE SCOTLAND LTD

CROFTFOOT HEALTHCARE SCOTLAND LTD (REGISTERED NUMBER: SC524995)






Contents of the Financial Statements
FOR THE YEAR ENDED 31 JANUARY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


CROFTFOOT HEALTHCARE SCOTLAND LTD

Company Information
FOR THE YEAR ENDED 31 JANUARY 2025







DIRECTORS: S Shafiq
M Touseef





REGISTERED OFFICE: 6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
G1 3NQ





REGISTERED NUMBER: SC524995 (Scotland)





ACCOUNTANTS: BK Plus Ltd
6th Floor
Gordon Chambers
90 Mitchell Street
Glasgow
Lanarkshire
G1 3NQ

CROFTFOOT HEALTHCARE SCOTLAND LTD (REGISTERED NUMBER: SC524995)

Balance Sheet
31 JANUARY 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 18,258 36,516
Tangible assets 5 165,339 186,672
183,597 223,188

CURRENT ASSETS
Stocks 3,800 4,090
Debtors 6 63,131 71,416
Cash at bank 63,210 69,566
130,141 145,072
CREDITORS
Amounts falling due within one year 7 121,126 147,633
NET CURRENT ASSETS/(LIABILITIES) 9,015 (2,561 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

192,612

220,627

PROVISIONS FOR LIABILITIES 11,104 18,347
NET ASSETS 181,508 202,280

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 181,408 202,180
SHAREHOLDERS' FUNDS 181,508 202,280

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

CROFTFOOT HEALTHCARE SCOTLAND LTD (REGISTERED NUMBER: SC524995)

Balance Sheet - continued
31 JANUARY 2025


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 9 June 2025 and were signed on its behalf by:





S Shafiq - Director


CROFTFOOT HEALTHCARE SCOTLAND LTD (REGISTERED NUMBER: SC524995)

Notes to the Financial Statements
FOR THE YEAR ENDED 31 JANUARY 2025

1. STATUTORY INFORMATION

Croftfoot Healthcare Scotland Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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 invoiced dental services.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of ten years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - 2% on a straight line basis
Plant and machinery - 20% on a reducing balance basis
Fixtures and fittings - 33% on a reducing balance basis
Computer equipment - 33% on a straight line basis

Stocks
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation
Taxation for the year comprises current and deferred 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 or deferred 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.


CROFTFOOT HEALTHCARE SCOTLAND LTD (REGISTERED NUMBER: SC524995)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JANUARY 2025

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 8 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2024
and 31 January 2025 182,580
AMORTISATION
At 1 February 2024 146,064
Amortisation for year 18,258
At 31 January 2025 164,322
NET BOOK VALUE
At 31 January 2025 18,258
At 31 January 2024 36,516

CROFTFOOT HEALTHCARE SCOTLAND LTD (REGISTERED NUMBER: SC524995)

Notes to the Financial Statements - continued
FOR THE YEAR ENDED 31 JANUARY 2025

5. TANGIBLE FIXED ASSETS
Improvements Fixtures
to Plant and and Computer
property machinery fittings equipment Totals
£    £    £    £    £   
COST
At 1 February 2024 110,977 113,513 71,026 13,553 309,069
Additions - 3,561 - 353 3,914
At 31 January 2025 110,977 117,074 71,026 13,906 312,983
DEPRECIATION
At 1 February 2024 5,732 66,708 39,142 10,815 122,397
Charge for year 2,220 10,074 10,522 2,431 25,247
At 31 January 2025 7,952 76,782 49,664 13,246 147,644
NET BOOK VALUE
At 31 January 2025 103,025 40,292 21,362 660 165,339
At 31 January 2024 105,245 46,805 31,884 2,738 186,672

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 40,178 33,856
Other debtors 22,953 37,560
63,131 71,416

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 31,117 23,832
Taxation and social security 2,328 8,094
Other creditors 87,681 115,707
121,126 147,633

8. RELATED PARTY DISCLOSURES

At 31 January 2025, the company was owed £22,953 (2024; £22,953) by Companies under common
directorship.

At 31 January 2025, the company owed £85,000 (2023; £85,000) to Companies under common
directorship.