REGISTERED NUMBER: SC647488 (Scotland)

Financial Statements

for the Year Ended

31 December 2024

for

ENHANCE HEALTHCARE ARRAN VIEW LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

P G Mcniven

M Singh

A J Jamieson

REGISTERED OFFICE:

Barncluith Business Centre

Townhead Street

Hamilton

ML3 7DP

REGISTERED NUMBER:

SC647488 (Scotland)

AUDITORS:

WDM Associates (Statutory Auditors)

Oakfield House

378 Brandon Street

Motherwell

ML1 1XA

FIXED ASSETS

Tangible assets

4

850,301

1,073,460

CURRENT ASSETS

Debtors

5

2,190,476

498,244

Cash at bank and in hand

426,216

641,325

2,616,692

1,139,569

CREDITORS

Amounts falling due within one year

6

(2,211,987

)

(2,090,816

)

NET CURRENT ASSETS/(LIABILITIES)

404,705

(951,247

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,255,006

122,213

PROVISIONS FOR LIABILITIES

(163,502

)

(76,860

)

NET ASSETS

1,091,504

45,353

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,091,404

45,253

SHAREHOLDERS' FUNDS

1,091,504

45,353

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 25 September 2025 and were signed on its behalf by:

M Singh - Director

1.	STATUTORY INFORMATION

Enhance Healthcare Arran View 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 represents revenue recognised by the company in respect of care services supplied during the period. Revenue is recognised when the delivery of the service is completed. Fees invoiced in advance are included in deferred income until the service is completed.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

over term of lease

Improvements to property

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Basic financial instruments

Basic financial instruments, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

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.

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 122 (2023 - 96 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Long

to

and

leasehold

property

fittings

£

£

£

COST

At 1 January 2024

216,535

1,276,790

130,300

Additions

-

52,392

46,226

At 31 December 2024

216,535

1,329,182

176,526

DEPRECIATION

At 1 January 2024

9,415

516,259

40,480

Charge for year

10,827

297,408

14,271

At 31 December 2024

20,242

813,667

54,751

NET BOOK VALUE

At 31 December 2024

196,293

515,515

121,775

At 31 December 2023

207,120

760,531

89,820

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2024

27,342

2,535

1,653,502

Additions

-

10,249

108,867

At 31 December 2024

27,342

12,784

1,762,369

DEPRECIATION

At 1 January 2024

11,952

1,936

580,042

Charge for year

6,835

2,685

332,026

At 31 December 2024

18,787

4,621

912,068

NET BOOK VALUE

At 31 December 2024

8,555

8,163

850,301

At 31 December 2023

15,390

599

1,073,460

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

547,691

232,124

Amounts owed by group undertakings

1,391,272

9,226

Other debtors

140,625

140,625

Prepayments and accrued income

110,888

116,269

2,190,476

498,244

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

220,206

189,324

Amounts owed to group undertakings

1,332,991

1,379,772

Amounts owed to associates

171,741

131,741

Social security and other taxes

57,453

36,822

Other creditors

146,941

148,032

Directors' current accounts

41,455

41,455

Accrued expenses

241,200

163,670

2,211,987

2,090,816

7.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Graham Bonomy (Senior Statutory Auditor)

for and on behalf of WDM Associates (Statutory Auditors)

8.	RELATED PARTY DISCLOSURES

As of 4 January 2024 TC Loans Limited registered a charge over the company's leasehold property in connection with sums owed by the parent company, Enhance Healthcare Holdings Ltd.