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REGISTERED NUMBER: SC313829 (Scotland)















Unaudited Financial Statements for the Year Ended 31 July 2025

for

Future-medics Ltd

Future-medics Ltd (Registered number: SC313829)






Contents of the Financial Statements
for the Year Ended 31 July 2025




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 3


Future-medics Ltd

Company Information
for the Year Ended 31 July 2025







DIRECTORS: Dr L A Al-Falahi
C A McGhee





SECRETARY: C A McGhee





REGISTERED OFFICE: Drumsheugh Toll
2 Belford Road
Edinburgh
EH4 3BL





REGISTERED NUMBER: SC313829 (Scotland)





ACCOUNTANTS: One Accounting Ltd
Chartered Management Accountants
Drumsheugh Toll
2 Belford Road
Edinburgh
Midlothian
EH4 3BL

Future-medics Ltd (Registered number: SC313829)

Statement of Financial Position
31 July 2025

31.7.25 31.7.24
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 2,323 4,712

CURRENT ASSETS
Debtors 5 476,405 345,670
Cash at bank 338 551
476,743 346,221
CREDITORS
Amounts falling due within one year 6 470,476 337,185
NET CURRENT ASSETS 6,267 9,036
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,590

13,748

PROVISIONS FOR LIABILITIES 581 1,178
NET ASSETS 8,009 12,570

CAPITAL AND RESERVES
Called up share capital 1,010 1,010
Retained earnings 6,999 11,560
SHAREHOLDERS' FUNDS 8,009 12,570

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

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

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 September 2025 and were signed on its behalf by:





C A McGhee - Director


Future-medics Ltd (Registered number: SC313829)

Notes to the Financial Statements
for the Year Ended 31 July 2025

1. STATUTORY INFORMATION

Future-medics 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 20% on cost
Computer equipments - 33% on cost

Financial instruments
The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties. Debt instruments, including loans and other accounts receivable and payable are initially measured at transaction price adjusted for transaction costs. They are subsequently recognised at amortised costs using the effective interest method.

Creditors payable within one year, typically trade payables, are measured initially and subsequently at the undiscounted amount of the cash or other consideration expected to be paid. Debtors receivable within one year, typically trade receivables, are measured initially and subsequently at the undiscounted amount of the cash or other consideration expected to be received.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Future-medics Ltd (Registered number: SC313829)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2025

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
and Computer
fittings equipments Totals
£    £    £   
COST
At 1 August 2024 1,882 10,629 12,511
Additions - 1,338 1,338
Disposals - (7,977 ) (7,977 )
At 31 July 2025 1,882 3,990 5,872
DEPRECIATION
At 1 August 2024 1,572 6,227 7,799
Charge for year 145 3,168 3,313
Eliminated on disposal - (7,563 ) (7,563 )
At 31 July 2025 1,717 1,832 3,549
NET BOOK VALUE
At 31 July 2025 165 2,158 2,323
At 31 July 2024 310 4,402 4,712

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.25 31.7.24
£    £   
Trade debtors 260,687 125,475
Other debtors 55,073 57,017
Directors' current accounts 155,944 163,178
VAT 4,701 -
476,405 345,670

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.7.25 31.7.24
£    £   
Bank loans and overdrafts 17,080 20,728
Trade creditors 64,813 255
Tax 335,290 240,666
Social security and other taxes - 12,892
VAT - 575
Other creditors 50,309 41,485
Directors' current accounts 2,485 20,144
Accrued expenses 499 440
470,476 337,185

Future-medics Ltd (Registered number: SC313829)

Notes to the Financial Statements - continued
for the Year Ended 31 July 2025

7. SECURED DEBTS

The following secured debts are included within creditors:

31.7.25 31.7.24
£    £   
Bank overdrafts 17,080 9,617
Bank loans - 11,111
17,080 20,728

A floating charge is held by HSBC UK Bank Plc over all of the company's assets. Since the year end, but before the signing of these financial statements, a satisfaction in full was filed at Companies House for this charge.

8. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 July 2025 and 31 July 2024:

31.7.25 31.7.24
£    £   
Dr L A Al-Falahi
Balance outstanding at start of year 163,178 84,835
Amounts advanced 136,113 239,789
Amounts repaid (143,347 ) (161,446 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 155,944 163,178

C A McGhee
Balance outstanding at start of year (20,144 ) -
Amounts advanced 50,067 3,246
Amounts repaid (32,408 ) (23,390 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (2,485 ) (20,144 )

The overdrawn director loan balance is unsecured and repayable on demand. Interest was charged to this loan at a rate of 2.25%.

9. RELATED PARTY DISCLOSURES

During the year, total dividends of £83,068 (2024 - £49,137) were paid to the directors .