Company Registration No. SC462059 (Scotland)
ST NINIANS HOME CARE LTD
Unaudited accounts
for the year ended 31 October 2025
ST NINIANS HOME CARE LTD
Unaudited accounts
Contents
ST NINIANS HOME CARE LTD
Company Information
for the year ended 31 October 2025
Directors
Barbara Masterson
David Masterson
Company Number
SC462059 (Scotland)
Registered Office
126 Perth Road
Blairgowrie
Perth & Kinross
PH10 6EQ
Accountants
Townley & Co Limited
Warrington Business Centre
67 Bewsey Street
Warrington
WA2 7JQ
ST NINIANS HOME CARE LTD
Statement of financial position
as at 31 October 2025
Tangible assets
23,156
28,240
Cash at bank and in hand
104,661
54,193
Creditors: amounts falling due within one year
(22,292)
(4,768)
Net current assets
85,404
80,023
Total assets less current liabilities
108,560
108,263
Provisions for liabilities
Deferred tax
(5,790)
(5,366)
Net assets
102,770
102,897
Called up share capital
2
2
Profit and loss account
102,768
102,895
Shareholders' funds
102,770
102,897
For the year ending 31 October 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 December 2025 and were signed on its behalf by
David Masterson
Director
Company Registration No. SC462059
ST NINIANS HOME CARE LTD
Notes to the Accounts
for the year ended 31 October 2025
ST NINIANS HOME CARE LTD is a private company, limited by shares, registered in Scotland, registration number SC462059. The registered office is 126 Perth Road, Blairgowrie, Perth & Kinross, PH10 6EQ.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% reducing balance
Motor vehicles
20% reducing balance
Stocks and work-in-progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. Cost includes all direct expenditure and an appropriate proportion of fixed and variable overheads.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
ST NINIANS HOME CARE LTD
Notes to the Accounts
for the year ended 31 October 2025
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At 1 November 2024
18,333
32,051
50,384
At 31 October 2025
18,936
32,051
50,987
At 1 November 2024
9,486
12,658
22,144
Charge for the year
1,808
3,879
5,687
At 31 October 2025
11,294
16,537
27,831
At 31 October 2025
7,642
15,514
23,156
At 31 October 2024
8,847
19,393
28,240
Amounts falling due within one year
Accrued income and prepayments
3,035
2,676
6
Creditors: amounts falling due within one year
2025
2024
Taxes and social security
21,632
4,108
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2
2
The company is under the control of the directors by virtue of their shareholdings.
9
Average number of employees
During the year the average number of employees was 0 (2024: 0).