000 Medical Repatriation Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC759997

000 Medical Repatriation Ltd

Filleted Unaudited Financial Statements

30 September 2025

000 Medical Repatriation Ltd

Financial Statements

Year ended 30 September 2025

Contents	Page

Chartered accountants report to the board of directors on the preparation of the unaudited statutory financial statements	1

Statement of financial position	2

Notes to the financial statements	3

000 Medical Repatriation Ltd

Chartered Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of 000 Medical Repatriation Ltd

Year ended 30 September 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of 000 Medical Repatriation Ltd for the year ended 30 September 2025, which comprise the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of 000 Medical Repatriation Ltd, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of 000 Medical Repatriation Ltd and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of ICAS as detailed at www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than 000 Medical Repatriation Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that 000 Medical Repatriation Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of 000 Medical Repatriation Ltd. You consider that 000 Medical Repatriation Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of 000 Medical Repatriation Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

GILLILAND & COMPANY Chartered Accountants

216 West George Street Glasgow G2 2PQ

28 November 2025

000 Medical Repatriation Ltd

Statement of Financial Position

30 September 2025

	2025		2024
Note	£	£	£

Fixed assets

Intangible assets	6	1,080	1,440
Tangible assets	7	30,647	18,793
		--------	--------
		31,727	20,233

Current assets

Debtors	8	56,213	35,117
Cash at bank and in hand		67,041	2,676
		---------	--------
		123,254	37,793

Creditors: amounts falling due within one year	9	151,150		54,146
		---------		--------
Net current liabilities			27,896	16,353
			--------	--------
Total assets less current liabilities			3,831	3,880
			-------	-------
Net assets			3,831	3,880
			-------	-------

Capital and reserves

Called up share capital	1	1
Profit and loss account	3,830	3,879
	-------	-------
Shareholders funds	3,831	3,880
	-------	-------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 28 November 2025 , and are signed on behalf of the board by:

Mr J Quinn	Mrs AA Quinn
Director	Director

Company registration number: SC759997

000 Medical Repatriation Ltd

Notes to the Financial Statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is 216 West George Street, Glasgow, G2 2PQ, Scotland.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	20% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor vehicles	-	25% reducing balance
Equipment	-	33% straight line

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).

5. Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change of value.

6. Intangible assets

	Goodwill
	£
Cost
At 1 October 2024 and 30 September 2025	1,800
	-------
Amortisation
At 1 October 2024	360
Charge for the year	360
	-------
At 30 September 2025	720
	-------
Carrying amount
At 30 September 2025	1,080
	-------
At 30 September 2024	1,440
	-------

7. Tangible assets

	Motor vehicles	Equipment	Total
	£	£	£
Cost
At 1 October 2024	11,326	12,139	23,465
Additions	17,950	2,593	20,543
Disposals	( 1,976)	–	( 1,976)
	--------	--------	--------
At 30 September 2025	27,300	14,732	42,032
	--------	--------	--------
Depreciation
At 1 October 2024	1,061	3,611	4,672
Charge for the year	2,547	4,576	7,123
Disposals	( 410)	–	( 410)
	--------	--------	--------
At 30 September 2025	3,198	8,187	11,385
	--------	--------	--------
Carrying amount
At 30 September 2025	24,102	6,545	30,647
	--------	--------	--------
At 30 September 2024	10,265	8,528	18,793
	--------	--------	--------

8. Debtors

	2025	2024
	£	£
Trade debtors	1,270	1,790
Directors loan account	50,432	33,327
Other debtors	4,511	–
	--------	--------
	56,213	35,117
	--------	--------

9. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	–	729
Trade creditors	39,565	–
Accruals and deferred income	2,000	2,000
Corporation tax	85,452	31,400
Social security and other taxes	–	665
Obligations under finance leases and hire purchase contracts	–	7,102
Other creditors	24,133	12,250
	---------	--------
	151,150	54,146
	---------	--------

10. Directors' advances, credits and guarantees

As at 30th September 2025, the directors owed the company £50,432 (2024: £33,327). Loan interest has been charged at 3.75% and the loan is unsecured with no fixed date of repayment.

11. Controlling party

The company was under the control of the directors throughout the period.