Complementary Health Service Scotland Limited

Registered number: SC320280

	2025	2024 as restated
	£	£
Fixed assets	1,037	1,910

Current assets	7,542	4,994
Prepayments and accrued income	527	106
Creditors: Amounts Falling Due Within One Year	(6,768 )	(4,717 )

NET CURRENT ASSETS	1,301	383

TOTAL ASSETS LESS CURRENT LIABILITIES	2,338	2,293

Creditors: Amounts Falling Due After More Than One Year	(248 )	(1,748 )
Accruals and deferred income	(2,088 )	(180 )

NET ASSETS	2	365

CAPITAL AND RESERVES	2	365

Notes

1. General Information

Complementary Health Service Scotland Limited is a private company, limited by shares, incorporated in Scotland, registered number SC320280 . The registered office is 3 The Old Granary, East Saltourn Farm, Pencaitland, East Lothian, EH34 5BF.

2. Average Number of Employees

Average number of employees, including directors, during the year was: 2 (2024: 2)

3. Directors Advances, Credits and Guarantees

Included within Debtors and Creditors are the following loans to directors:

	As at 1 May 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 April 2025
	£	£	£	£	£
Mrs Heidi Grillo	-	(15,676 )	18,494	-	2,818
Mrs Elizabeth Rapson	(2,279 )	-	-	-	(2,279 )

The above loan is unsecured, interest free and repayable on demand.

4. Transition to FRS 105

The comparative figures have been restated following the company’s transition from FRS 102 Section 1A to FRS 105. The restatement was necessary to align the accounting policies with those permitted under FRS 105 and resulted in an adjustment of £363 to the provision for liabilities (deferred tax).

For the year ending 30 April 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 in accordance with the micro-entity provisions and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

On behalf of the board

Mrs Heidi Grillo

Director

17th December 2025