5D Leisure & Wellness Consultancy Ltd Company accounts

COMPANY REGISTRATION NUMBER: SC775929

5D Leisure & Wellness Consultancy Ltd

Unaudited Financial Statements

31 July 2025

5D Leisure & Wellness Consultancy Ltd

Financial Statements

Year ended 31 July 2025

Contents	Page

Directors' report	1

Chartered certified accountants report to the board of directors on the preparation of the unaudited statutory financial statements	2

Statement of comprehensive income	3

Statement of financial position	4

Notes to the financial statements	6

5D Leisure & Wellness Consultancy Ltd

Directors' Report

Year ended 31 July 2025

The directors present their report and the unaudited financial statements of the company for the year ended 31 July 2025 .

Directors

The directors who served the company during the year were as follows:

S. Fenwick
A. Walls

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 16 September 2025 and signed on behalf of the board by:

S. Fenwick	A. Walls
Director	Director

Registered office:

The Retreat Hotel

Church Brae

Strathpeffer

Scotland

IV14 9AW

5D Leisure & Wellness Consultancy Ltd

Chartered Certified Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of 5D Leisure & Wellness Consultancy Ltd

Year ended 31 July 2025

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 July 2025, which comprise the statement of comprehensive income, statement of financial position and the related notes. You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions we have compiled these financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to us.

MACDOWALL & CO Chartered Certified Accountants

Tulloch Street Dingwall IV15 9JY

16 September 2025

5D Leisure & Wellness Consultancy Ltd

Statement of Comprehensive Income

Year ended 31 July 2025

		Period from
	Year to	16 Jul 23 to
	31 Jul 25	31 Jul 24
Note	£	£
Turnover	209,740	73,406

Cost of sales	75,605	16,817
	---------	--------
Gross profit	134,135	56,589

Administrative expenses	133,890	43,999
Other operating income	9,528	–
	---------	--------
Operating profit	9,773	12,590

Interest payable and similar expenses		818	–
		---------	--------
Profit before taxation	5	8,955	12,590

Tax on profit	1,701	2,521
	-------	--------
Profit for the financial year and total comprehensive income	7,254	10,069
	-------	--------

All the activities of the company are from continuing operations.

The company has no other recognised items of income and expenses other than the results for the year as set out above.

5D Leisure & Wellness Consultancy Ltd

Statement of Financial Position

31 July 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	6	16,113	8,587

Current assets

Stocks		3,500	3,500
Debtors	7	–	5,410
Cash at bank and in hand		19,148	19,055
		--------	--------
		22,648	27,965

Creditors: amounts falling due within one year	8	33,184	25,358
		--------	--------
Net current (liabilities)/assets		( 10,536)	2,607
		--------	--------
Total assets less current liabilities		5,577	11,194

Creditors: amounts falling due after more than one year	9	( 2,391)	( 1,492)

Provisions	3,061	1,631
	-------	--------
Net assets	125	8,071
	-------	--------

Capital and reserves

Called up share capital	2	2
Profit and loss account	123	8,069
	----	-------
Shareholders funds	125	8,071
	----	-------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

5D Leisure & Wellness Consultancy Ltd

Statement of Financial Position (continued)

31 July 2025

These financial statements were approved by the board of directors and authorised for issue on 16 September 2025 , and are signed on behalf of the board by:

S. Fenwick	A. Walls
Director	Director

Company registration number: SC775929

5D Leisure & Wellness Consultancy Ltd

Notes to the Financial Statements

Year ended 31 July 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is The Retreat Hotel, Church Brae, Strathpeffer, IV14 9AW, Scotland.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented. (c) Disclosures in respect of share-based payments have not been presented. (d) No disclosure has been given for the aggregate remuneration of key management personnel.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Lease income is recognised in profit or loss on a straight line basis over the lease term. The aggregate cost of lease incentives are recognised as a reduction to income over the lease term on a straight-line basis. Costs, including depreciation, incurred in earning the lease income are recognised as an expense. Any initial direct costs incurred in negotiating and arranging the operating lease are added to the carrying amount of the lease and recognised as an expense over the lease term on the same basis as the lease income.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	20% straight line
Office Equipment	-	33% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 6 (2024: 2 ).

5. Profit before taxation

Profit before taxation is stated after charging:

		Period from
	Year to	16 Jul 23 to
	31 Jul 25	31 Jul 24
	£	£
Depreciation of tangible assets	4,774	2,146
	-------	-------

6. Tangible assets

	Fixtures and fittings	Equipment	Total
	£	£	£
Cost
At 1 August 2024	10,733	–	10,733
Additions	11,041	1,259	12,300
	--------	-------	--------
At 31 July 2025	21,774	1,259	23,033
	--------	-------	--------
Depreciation
At 1 August 2024	2,146	–	2,146
Charge for the year	4,354	420	4,774
	--------	-------	--------
At 31 July 2025	6,500	420	6,920
	--------	-------	--------
Carrying amount
At 31 July 2025	15,274	839	16,113
	--------	-------	--------
At 31 July 2024	8,587	–	8,587
	--------	-------	--------

7. Debtors

	2025	2024
	£	£
Other debtors	–	5,410
	----	-------

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	6,800	10,733
Trade creditors	2,576	2,392
Corporation tax	271	890
Social security and other taxes	17,898	9,039
Other creditors	5,639	2,304
	--------	--------
	33,184	25,358
	--------	--------

9. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Other creditors	2,391	1,492
	-------	-------

10. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
S. Fenwick	410	( 3,057)	2,564	( 83)
A. Walls	( 1,492)	( 2,765)	1,950	( 2,307)
	-------	-------	-------	-------
	( 1,082)	( 5,822)	4,514	( 2,390)
	-------	-------	-------	-------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Amounts repaid	Balance outstanding
	£	£	£	£
S. Fenwick	–	( 681)	1,091	410
A. Walls	–	( 2,617)	1,125	( 1,492)
	----	-------	-------	-------
	–	( 3,298)	2,216	( 1,082)
	----	-------	-------	-------