Ramsay Holdings Limited SC720485 false 2024-02-01 2025-01-31 2025-01-31 The principal activity of the company is other letting and operating of own or leased real estate. Digita Accounts Production Advanced 6.30.9574.0 true SC720485 2024-02-01 2025-01-31 SC720485 2025-01-31 SC720485 core:RetainedEarningsAccumulatedLosses 2025-01-31 SC720485 core:ShareCapital 2025-01-31 SC720485 core:CurrentFinancialInstruments core:WithinOneYear 2025-01-31 SC720485 bus:SmallEntities 2024-02-01 2025-01-31 SC720485 bus:AuditExemptWithAccountantsReport 2024-02-01 2025-01-31 SC720485 bus:FullAccounts 2024-02-01 2025-01-31 SC720485 bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 SC720485 bus:RegisteredOffice 2024-02-01 2025-01-31 SC720485 bus:Director1 2024-02-01 2025-01-31 SC720485 bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 SC720485 countries:Scotland 2024-02-01 2025-01-31 SC720485 2024-01-31 SC720485 2023-02-01 2024-01-31 SC720485 2024-01-31 SC720485 core:RetainedEarningsAccumulatedLosses 2024-01-31 SC720485 core:ShareCapital 2024-01-31 SC720485 core:CurrentFinancialInstruments core:WithinOneYear 2024-01-31 iso4217:GBP xbrli:pure

Registration number: SC720485

Ramsay Holdings Limited
Annual Report and Unaudited Filleted Abridged Financial Statements
for the Year Ended 31 January 2025

Ramsay Holdings Limited

Contents

Abridged Balance Sheet | 1 to 2
Notes to the Unaudited Abridged Financial Statements | 3 to 4

Ramsay Holdings Limited

(Registration number: SC720485)
Abridged Balance Sheet as at 31 January 2025

| 2025 £ | 2024 £
Fixed assets |  |
Investment property | 2,798,442 | 2,051,496
Current assets |  |
Debtors | 1,717,897 | 727,731
Cash at bank and in hand | 52,979 | 2,219
| 1,770,876 | 729,950
Creditors: Amounts falling due within one year | (4,619,638) | (2,807,143)
Net current liabilities | (2,848,762) | (2,077,193)
Total assets less current liabilities | (50,320) | (25,697)
Provisions for liabilities | 5,375 | 6,449
Net liabilities | (44,945) | (19,248)
Capital and reserves |  |
Called up share capital | 100 | 100
Profit and loss account | (45,045) | (19,348)
Total equity | (44,945) | (19,248)

Ramsay Holdings Limited

(Registration number: SC720485)
Abridged Balance Sheet as at 31 January 2025

For the financial year ending 31 January 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 director acknowledges his 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 director on 11 February 2026

Mr J Ferguson

Director

Ramsay Holdings Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2025

1 | General information

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

The address of its registered office is:
Ferguson Veterinary Clinic & Orthopaedic Referrals Ltd
Bankhead Park
Glenrothes
Fife
KY7 6GH

These financial statements were authorised for issue by the director on 11 February 2026.

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.

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.

Investment property

Investment property is carried at fair value, derived from the current market prices for comparable real estate determined annually by external valuers. The valuers use observable market prices, adjusted if necessary for any difference in the nature, location or condition of the specific asset. Changes in fair value are recognised in profit or loss.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

4 Investment properties

Ramsay Holdings Limited

Notes to the Unaudited Abridged Financial Statements for the Year Ended 31 January 2025

| 2025 £
At 1 February | 2,051,497
Additions | 746,945
At 31 January | 2,798,442

There has been no valuation of investment property by an independent valuer.