REGISTERED NUMBER: SC340956 (Scotland)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Perth Homecare Services Ltd

Page

Statement of Financial Position

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

307

458

CURRENT ASSETS

Debtors

5

114,128

138,113

Cash at bank

35,757

12,390

149,885

150,503

CREDITORS

Amounts falling due within one year

6

(112,618

)

(150,639

)

NET CURRENT ASSETS/(LIABILITIES)

37,267

(136

)

TOTAL ASSETS LESS CURRENT LIABILITIES

37,574

322

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

37,474

222

SHAREHOLDERS' FUNDS

37,574

322

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 26 November 2025 and were signed by:

Ms S Imrie - Director

1.	STATUTORY INFORMATION

Perth Homecare Services Ltd is a private company, limited by shares, domiciled in Scotland, registration number SC340956. The registered office is 36 Atholl Street, Perth, PH1 5NP.

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 net invoiced sales in respect of the care services. Sales are recognised at the point at which the service is complete.

Tangible fixed assets and depreciation

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

Computer equipment

-

33% on reducing balance

Tangible fixed assets are stated at cost less depreciation. Cost represent purchase price together with any incidental costs of acquisition.

The directors have considered the residual value of all tangible fixed assets to be immaterial and therefore all tangible fixed assets are depreciated to nil value.

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 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.

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.

Provisions

Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 40 (2024 - 45 ) .

4.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 May 2024

and 30 April 2025

9,155

DEPRECIATION

At 1 May 2024

8,697

Charge for year

151

At 30 April 2025

8,848

NET BOOK VALUE

At 30 April 2025

307

At 30 April 2024

458

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

109,398

132,029

Other debtors

4,730

6,084

114,128

138,113

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Taxation and social security

38,067

16,936

Other creditors

74,551

133,703

112,618

150,639

7.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.25

30.4.24

£

£

Factoring account

62,533

90,061

The factoring account is secured by way of a floating charge held over the company's assets by Bibby Factors Scotland Limited.

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 April 2025 and 30 April 2024:

30.4.25

30.4.24

£

£

Ms S Imrie

Balance outstanding at start of year

-

333

Amounts repaid

-

(333

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-