Thistle Dermatology Referrals Ltd SC662619 false 2024-07-01 2025-06-30 2025-06-30 The principal activity of the company is the provision of veterinary dermatology services. Digita Accounts Production Advanced 6.30.9574.0 true SC662619 2024-07-01 2025-06-30 SC662619 2025-06-30 SC662619 core:RetainedEarningsAccumulatedLosses 2025-06-30 SC662619 core:ShareCapital 2025-06-30 SC662619 core:CurrentFinancialInstruments core:WithinOneYear 2025-06-30 SC662619 bus:SmallEntities 2024-07-01 2025-06-30 SC662619 bus:AuditExemptWithAccountantsReport 2024-07-01 2025-06-30 SC662619 bus:FullAccounts 2024-07-01 2025-06-30 SC662619 bus:SmallCompaniesRegimeForAccounts 2024-07-01 2025-06-30 SC662619 bus:RegisteredOffice 2024-07-01 2025-06-30 SC662619 bus:Director1 2024-07-01 2025-06-30 SC662619 bus:Director2 2024-07-01 2025-06-30 SC662619 bus:PrivateLimitedCompanyLtd 2024-07-01 2025-06-30 SC662619 core:Goodwill 2024-07-01 2025-06-30 SC662619 core:FurnitureFittings 2024-07-01 2025-06-30 SC662619 countries:Scotland 2024-07-01 2025-06-30 SC662619 2024-06-30 SC662619 2023-07-01 2024-06-30 SC662619 2024-06-30 SC662619 core:RetainedEarningsAccumulatedLosses 2024-06-30 SC662619 core:ShareCapital 2024-06-30 SC662619 core:CurrentFinancialInstruments core:WithinOneYear 2024-06-30 iso4217:GBP xbrli:pure

Registration number: SC662619

Thistle Dermatology Referrals Ltd
Annual Report and Unaudited Filleted Abridged Financial Statements
for the Year Ended 30 June 2025

Thistle Dermatology Referrals Ltd

Contents

Abridged Balance Sheet | 1 to 2
Notes to the Unaudited Abridged Financial Statements | 3 to 5

Thistle Dermatology Referrals Ltd

(Registration number: SC662619)
Abridged Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 25,200 | 30,240
Tangible assets | 5 | 1,047 | 1,232
Other financial assets | 6 | 143,404 | -
|  | 169,651 | 31,472
Current assets |  |  |
Debtors |  | 389 | 1,627
Cash at bank and in hand |  | 3,558 | 224,156
|  | 3,947 | 225,783
Creditors: Amounts falling due within one year |  | (4,988) | (33,301)
Net current (liabilities)/assets |  | (1,041) | 192,482
Net assets |  | 168,610 | 223,954
Capital and reserves |  |  |
Called up share capital |  | 120 | 120
Profit and loss account |  | 168,490 | 223,834
Total equity |  | 168,610 | 223,954

Thistle Dermatology Referrals Ltd

(Registration number: SC662619)
Abridged Balance Sheet as at 30 June 2025

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

| The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
| The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Profit and Loss Account has been taken.

All of the company’s members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet in accordance with Section 444(2A) of the Companies Act 2006.

Approved and authorised by the Board on 25 November 2025 and signed on its behalf by:

Mr D Mactaggart

Director

Mrs J Mactaggart

Director

Thistle Dermatology Referrals Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
West Rigg House
Balerno
Edinburgh
EH14 7JW

These financial statements were authorised for issue by the Board on 25 November 2025.

2 | Accounting policies

Statement of compliance

These abridged financial statements were prepared in accordance with Financial Reporting Standard 102 Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These abridged financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover represents the amounts, excluding value added tax, derived from the provision of goods and services to customers during the year.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised on temporary differences arising between the tax bases of assets and liabilities and their carrying amounts in the financial statements and on unused tax losses or tax credits in the company. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and equipment | 15% reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Thistle Dermatology Referrals Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

Asset class | Amortisation method and rate
Goodwill | 10% straight line

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2024 - 2).

4 | Intangible assets

| Total £
Cost or valuation
At 1 July 2024 | 50,400
At 30 June 2025 | 50,400
Amortisation
At 1 July 2024 | 20,160
Amortisation charge | 5,040
At 30 June 2025 | 25,200
Carrying amount
At 30 June 2025 | 25,200
At 30 June 2024 | 30,240

5 | Tangible assets

| Total £
Cost or valuation
At 1 July 2024 | 1,838
At 30 June 2025 | 1,838
Depreciation
At 1 July 2024 | 606
Charge for the year | 185
At 30 June 2025 | 791
Carrying amount
At 30 June 2025 | 1,047
At 30 June 2024 | 1,232

Thistle Dermatology Referrals Ltd

Notes to the Unaudited Abridged Financial Statements for the Year Ended 30 June 2025

6 | Other financial assets (current and non-current)

| Total £
Non-current financial assets
Cost or valuation
Fair value adjustments | 4,086
Additions | 213,480
Disposals | (74,162)
At 30 June 2025 | 143,404
Carrying amount
At 30 June 2025 | 143,404