IRIS Accounts Production v25.4.0.155 SC062673 Board of Directors 1.10.24 30.9.25 30.9.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC062673 2024-09-30 SC062673 2025-09-30 SC062673 2024-10-01 2025-09-30 SC062673 2023-09-30 SC062673 2023-10-01 2024-09-30 SC062673 2024-09-30 SC062673 ns15:Scotland 2024-10-01 2025-09-30 SC062673 ns14:PoundSterling 2024-10-01 2025-09-30 SC062673 ns10:Director1 2024-10-01 2025-09-30 SC062673 ns10:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 SC062673 ns10:SmallEntities 2024-10-01 2025-09-30 SC062673 ns10:AuditExempt-NoAccountantsReport 2024-10-01 2025-09-30 SC062673 ns10:SmallCompaniesRegimeForDirectorsReport 2024-10-01 2025-09-30 SC062673 ns10:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 SC062673 ns10:FullAccounts 2024-10-01 2025-09-30 SC062673 ns10:Director2 2024-10-01 2025-09-30 SC062673 ns10:Director3 2024-10-01 2025-09-30 SC062673 ns10:CompanySecretary1 2024-10-01 2025-09-30 SC062673 ns10:RegisteredOffice 2024-10-01 2025-09-30 SC062673 ns5:CurrentFinancialInstruments 2025-09-30 SC062673 ns5:CurrentFinancialInstruments 2024-09-30 SC062673 ns5:Non-currentFinancialInstruments 2025-09-30 SC062673 ns5:Non-currentFinancialInstruments 2024-09-30 SC062673 ns5:ShareCapital 2025-09-30 SC062673 ns5:ShareCapital 2024-09-30 SC062673 ns5:RetainedEarningsAccumulatedLosses 2025-09-30 SC062673 ns5:RetainedEarningsAccumulatedLosses 2024-09-30 SC062673 ns5:PlantMachinery 2024-10-01 2025-09-30 SC062673 ns5:FurnitureFittings 2024-10-01 2025-09-30 SC062673 ns5:ComputerEquipment 2024-10-01 2025-09-30 SC062673 ns5:PlantMachinery 2024-09-30 SC062673 ns5:FurnitureFittings 2024-09-30 SC062673 ns5:ComputerEquipment 2024-09-30 SC062673 ns5:PlantMachinery 2025-09-30 SC062673 ns5:FurnitureFittings 2025-09-30 SC062673 ns5:ComputerEquipment 2025-09-30 SC062673 ns5:PlantMachinery 2024-09-30 SC062673 ns5:FurnitureFittings 2024-09-30 SC062673 ns5:ComputerEquipment 2024-09-30 SC062673 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-09-30 SC062673 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-09-30 SC062673 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2025-09-30 SC062673 ns5:Non-currentFinancialInstruments ns5:BetweenOneTwoYears 2024-09-30 SC062673 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2025-09-30 SC062673 ns5:Non-currentFinancialInstruments ns5:BetweenTwoFiveYears 2024-09-30 SC062673 ns5:Secured 2025-09-30 SC062673 ns5:Secured 2024-09-30 SC062673 ns10:Director1 1 2024-09-30 SC062673 ns10:Director1 1 2023-09-30 SC062673 ns10:Director1 1 2024-10-01 2025-09-30 SC062673 ns10:Director1 1 2023-10-01 2024-09-30 SC062673 ns10:Director1 1 2025-09-30 SC062673 ns10:Director1 1 2024-09-30 SC062673 2 ns10:Director2 2024-09-30 SC062673 2 ns10:Director2 2023-09-30 SC062673 2 ns10:Director2 2024-10-01 2025-09-30 SC062673 2 ns10:Director2 2023-10-01 2024-09-30 SC062673 2 ns10:Director2 2025-09-30 SC062673 2 ns10:Director2 2024-09-30 SC062673 ns10:Director3 3 2024-09-30 SC062673 ns10:Director3 3 2023-09-30 SC062673 ns10:Director3 3 2024-10-01 2025-09-30 SC062673 ns10:Director3 3 2023-10-01 2024-09-30 SC062673 ns10:Director3 3 2025-09-30 SC062673 ns10:Director3 3 2024-09-30

REGISTERED NUMBER: SC062673 (Scotland)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

Baymed Healthcare Ltd

Baymed Healthcare Ltd (Registered number: SC062673)

Contents of the Financial Statements

for the Year Ended 30 September 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Baymed Healthcare Ltd

Company Information

for the Year Ended 30 September 2025

| DIRECTORS: | Ms R Dover

| M Simpson

| S Donegan

| SECRETARY: | Ms R Dover

| REGISTERED OFFICE: | Unit J

| No 1 Glenburn Road

| East Kilbride

| Glasgow

| G74 5BA

| REGISTERED NUMBER: | SC062673 (Scotland)

| ACCOUNTANTS: | Accountants Plus

| Chartered Certified Accountants

| Second Floor

| Airbles House

| 270 Airbles Road

| Motherwell

| ML1 3AT

Baymed Healthcare Ltd (Registered number: SC062673)

Balance Sheet

30 September 2025

| 30.9.25 | 30.9.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 12,169 |  | 10,525 |  |

CURRENT ASSETS

Stocks | 105,085 |  | 221,732 |  |

Debtors | 5 | 557,039 |  | 517,921 |  |

Cash at bank and in hand | 50,855 |  | 226 |  |

712,979 |  | 739,879 |  |

CREDITORS

Amounts falling due within one year | 6 | 610,876 |  | 639,840 |  |

NET CURRENT ASSETS | 102,103 |  | 100,039 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 114,272 |  | 110,564 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 37,207 |  | 37,207 |  |

NET ASSETS | 77,065 |  | 73,357 |  |

CAPITAL AND RESERVES

Called up share capital | 200 |  | 200 |  |

Retained earnings | 76,865 |  | 73,157 |  |

77,065 |  | 73,357 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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.

Baymed Healthcare Ltd (Registered number: SC062673)

Balance Sheet - continued

30 September 2025

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 9 December 2025 and were signed on its behalf by:

Ms R Dover - Director

Baymed Healthcare Ltd (Registered number: SC062673)

Notes to the Financial Statements

for the Year Ended 30 September 2025

1. | STATUTORY INFORMATION

| Baymed Healthcare Ltd 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Plant and machinery | - | 20% on cost

| Fixtures and fittings | - | 20% on cost

| Computer equipment | - | 20% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

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

| Financial instruments

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Creditors

| Short term creditors are measured at transaction price, less any impairment. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

| Cash and bank balances

| Cash and bank balances are measured at the transaction price.

Baymed Healthcare Ltd (Registered number: SC062673)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| 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 7 (2024 - 7 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 October 2024 | 30,648 |  | 44,435 |  | 64,081 |  | 139,164 |  |

| Additions | 6,135 |  | - |  | - |  | 6,135 |  |

| At 30 September 2025 | 36,783 |  | 44,435 |  | 64,081 |  | 145,299 |  |

| DEPRECIATION

| At 1 October 2024 | 26,133 |  | 44,288 |  | 58,218 |  | 128,639 |  |

| Charge for year | 2,935 |  | 74 |  | 1,482 |  | 4,491 |  |

| At 30 September 2025 | 29,068 |  | 44,362 |  | 59,700 |  | 133,130 |  |

| NET BOOK VALUE

| At 30 September 2025 | 7,715 |  | 73 |  | 4,381 |  | 12,169 |  |

| At 30 September 2024 | 4,515 |  | 147 |  | 5,863 |  | 10,525 |  |

Baymed Healthcare Ltd (Registered number: SC062673)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Trade debtors | 554,456 |  | 496,597 |  |

| Directors' current accounts | - |  | 17,970 |  |

| Prepayments | 2,583 |  | 3,354 |  |

557,039 |  | 517,921 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans and overdrafts | 12,531 |  | 21,983 |  |

| Trade creditors | 350,619 |  | 382,731 |  |

| Tax | 90,432 |  | 52,477 |  |

| VAT | 21,686 |  | 28,907 |  |

| Pension fund | 212 |  | - |  |

| Directors' current accounts | 132,246 |  | 84,675 |  |

| Accrued expenses | 3,150 |  | 69,067 |  |

610,876 |  | 639,840 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans - 1-2 years | 12,531 |  | 12,531 |  |

| Bank loans - 2-5 years | 24,676 |  | 24,676 |  |

37,207 |  | 37,207 |  |

8. | SECURED DEBTS

| The following secured debts are included within creditors:

| 30.9.25 |  | 30.9.24

£ | £ |

| Bank loans | 49,738 |  | 49,738 |  |

| The bank loan is secured by a bond and floating charge over the assets of the company. In addition, the bank loan is secured by a guarantee of £135,000 from one of the company's directors, R. Dover.

Baymed Healthcare Ltd (Registered number: SC062673)

Notes to the Financial Statements - continued

for the Year Ended 30 September 2025

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

| 30.9.25 |  | 30.9.24

£ | £ |

| Ms R Dover

| Balance outstanding at start of year | (72,645 | ) | (81,215 | ) |

| Amounts advanced | (26,001 | ) | 8,570 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (98,646 | ) | (72,645 | ) |

| M Simpson

| Balance outstanding at start of year | 17,970 |  | (10,002 | ) |

| Amounts advanced | (34,770 | ) | 27,972 |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (16,800 | ) | 17,970 |  |

| S Donegan

| Balance outstanding at start of year | (12,030 | ) | 14,998 |  |

| Amounts advanced | (4,770 | ) | (27,028 | ) |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (16,800 | ) | (12,030 | ) |