REGISTERED NUMBER: SC610782 (Scotland)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

FOR

DRUMFORK FAMILY CENTRE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs R A Wood

D M Wood

M D Walsh

REGISTERED OFFICE:

4 Clytus Court

Saltcoats

KA21 6GE

REGISTERED NUMBER:

SC610782 (Scotland)

ACCOUNTANTS:

Galbraith Pritchards

20 Barns Street

Ayr

Ayrshire

KA7 1XA

FIXED ASSETS

Tangible assets

4

66,529

57,327

CURRENT ASSETS

Stocks

358

358

Debtors

5

23,999

29,252

Cash at bank and in hand

16,934

3,275

41,291

32,885

CREDITORS

Amounts falling due within one year

6

72,559

47,279

NET CURRENT LIABILITIES

(31,268

)

(14,394

)

TOTAL ASSETS LESS CURRENT LIABILITIES

35,261

42,933

CREDITORS

Amounts falling due after more than one year

7

34,889

42,834

NET ASSETS

372

99

CAPITAL AND RESERVES

Called up share capital

115

2

Retained earnings

257

97

372

99

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 November 2025 and were signed on its behalf by:

Mrs R A Wood - Director

1.	STATUTORY INFORMATION

Drumfork Family Centre Limited 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.

Stocks

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

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.

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.

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 31 (2024 - 31 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 July 2024

47,944

31,485

79,429

Additions

-

15,396

15,396

At 30 June 2025

47,944

46,881

94,825

DEPRECIATION

At 1 July 2024

-

22,102

22,102

Charge for year

-

6,194

6,194

At 30 June 2025

-

28,296

28,296

NET BOOK VALUE

At 30 June 2025

47,944

18,585

66,529

At 30 June 2024

47,944

9,383

57,327

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/25

30/6/24

£

£

Trade debtors

6,591

1,181

Other debtors

17,408

28,071

23,999

29,252

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/25

30/6/24

£

£

Bank loans and overdrafts

-

594

Trade creditors

4,185

-

Taxation and social security

34,544

18,754

Other creditors

33,830

27,931

72,559

47,279

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/6/25

30/6/24

£

£

Other creditors

34,889

42,834

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2025 and 30 June 2024:

30/6/25

30/6/24

£

£

D M Wood and Mrs R A Wood

Balance outstanding at start of year

28,071

17,935

Amounts advanced

86,868

104,621

Amounts repaid

(97,531

)

(94,485

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

17,408

28,071