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REGISTERED NUMBER: SC349757 (Scotland)













Unaudited Financial Statements

for the Year Ended 31 January 2025

for

TROON HEALTHCARE LTD

TROON HEALTHCARE LTD (REGISTERED NUMBER: SC349757)






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


TROON HEALTHCARE LTD

Company Information
FOR THE YEAR ENDED 31 JANUARY 2025







DIRECTOR: S Shafiq





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





REGISTERED NUMBER: SC349757 (Scotland)





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

TROON HEALTHCARE LTD (REGISTERED NUMBER: SC349757)

Balance Sheet
31 JANUARY 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 202,038 196,592
202,038 196,592

CURRENT ASSETS
Stocks 7,100 6,050
Debtors 6 280,049 143,159
Cash at bank 122,988 191,570
410,137 340,779
CREDITORS
Amounts falling due within one year 7 251,500 197,528
NET CURRENT ASSETS 158,637 143,251
TOTAL ASSETS LESS CURRENT
LIABILITIES

360,675

339,843

PROVISIONS FOR LIABILITIES 19,914 17,661
NET ASSETS 340,761 322,182

CAPITAL AND RESERVES
Called up share capital 103 103
Retained earnings 340,658 322,079
SHAREHOLDERS' FUNDS 340,761 322,182

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 director acknowledges his 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.

TROON HEALTHCARE LTD (REGISTERED NUMBER: SC349757)

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 director and authorised for issue on 9 June 2025 and were signed by:





S Shafiq - Director


TROON HEALTHCARE LTD (REGISTERED NUMBER: SC349757)

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

1. STATUTORY INFORMATION

Troon Healthcare 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 the amounts derived from the provision of services which fall within the company's ordinary activities. Revenue is recognised on despatch of services.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2009, has now been fully amortised.

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.
Freehold property - 2% on a straight line basis
Short leasehold - 2% on a straight line basis
Plant and machinery - 20% on a reducing balance basis
Fixtures and fittings - 15% 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.

TROON HEALTHCARE LTD (REGISTERED NUMBER: SC349757)

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 18 (2024 - 16 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2024
and 31 January 2025 155,473
AMORTISATION
At 1 February 2024
and 31 January 2025 155,473
NET BOOK VALUE
At 31 January 2025 -
At 31 January 2024 -

TROON HEALTHCARE LTD (REGISTERED NUMBER: SC349757)

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

5. TANGIBLE FIXED ASSETS
Freehold Short Plant and
property leasehold machinery
£    £    £   
COST
At 1 February 2024 113,295 40,000 225,526
Additions - - 28,477
At 31 January 2025 113,295 40,000 254,003
DEPRECIATION
At 1 February 2024 26,110 4,000 163,520
Charge for year 2,266 800 18,097
At 31 January 2025 28,376 4,800 181,617
NET BOOK VALUE
At 31 January 2025 84,919 35,200 72,386
At 31 January 2024 87,185 36,000 62,006

Fixtures
and Computer
fittings equipment Totals
£    £    £   
COST
At 1 February 2024 69,844 37,362 486,027
Additions - - 28,477
At 31 January 2025 69,844 37,362 514,504
DEPRECIATION
At 1 February 2024 58,898 36,907 289,435
Charge for year 1,642 226 23,031
At 31 January 2025 60,540 37,133 312,466
NET BOOK VALUE
At 31 January 2025 9,304 229 202,038
At 31 January 2024 10,946 455 196,592

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 88,096 56,206
Other debtors 191,953 86,953
280,049 143,159

TROON HEALTHCARE LTD (REGISTERED NUMBER: SC349757)

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

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 77,893 51,817
Taxation and social security 38,989 48,707
Other creditors 134,618 97,004
251,500 197,528

8. RELATED PARTY DISCLOSURES

At 31 January 2025 the company was owed £191,953 by Companies under common directorship (2024: £86,953).

At 31 January 2025 the company owed £18 to Companies under common directorship (2024: £18).