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Registration number: SC768052

Roundstone Quality Care Ltd
Unaudited Financial Statements
for the Year Ended 31 May 2025

Roundstone Quality Care Ltd

Contents

Statement of Financial Position | 1 to 2
Notes to the Unaudited Financial Statements | 3 to 7

Roundstone Quality Care Ltd

(Registration number: SC768052)
Statement of Financial Position as at 31 May 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 31,231 | 31,723
Tangible assets | 5 | 3,216 | 2,796
|  | 34,447 | 34,519
Current assets |  |  |
Debtors | 6 | 35,873 | 4,807
Cash at bank and in hand |  | 59,309 | 75,491
|  | 95,182 | 80,298
Creditors: Amounts falling due within one year | 7 | (95,951) | (71,796)
Net current (liabilities)/assets |  | (769) | 8,502
Total assets less current liabilities |  | 33,678 | 43,021
Creditors: Amounts falling due after more than one year | 7 | (66,000) | (84,000)
Net liabilities |  | (32,322) | (40,979)
Capital and reserves |  |  |
Called up share capital |  | 100 | 100
Retained earnings |  | (32,422) | (41,079)
Shareholders' deficit |  | (32,322) | (40,979)

For the financial year ending 31 May 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 11 February 2026

Roundstone Quality Care Ltd

(Registration number: SC768052)
Statement of Financial Position as at 31 May 2025

......................................... Mr PAD Rondepierre Director

Roundstone Quality Care Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1 | General information

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

The address of its registered office is:
29 Commercial Street
Dundee
DD1 3DG
Scotland

The principal place of business is:
Units 6 & 7
Castlecroft Business Centre
Tom Johnston Road
Dundee
DD4 8XD

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

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These 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.

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

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Roundstone Quality Care Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures and fittings | 10% reducing balance
Computer equipment | 20% reducing balance

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Franchise fees | 20% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the Company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Roundstone Quality Care Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual agreement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3 | Staff numbers

The average number of persons employed by the Company (including the Director) during the year, was 21 (2024 - 7).

Roundstone Quality Care Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

4 | Intangible assets

| Franchise fees £ | Total £
Cost or valuation
At 1 June 2024 | 38,424 | 38,424
At 31 May 2025 | 38,424 | 38,424
Amortisation
At 1 June 2024 | 3,350 | 3,350
Amortisation charge | 3,843 | 3,843
At 31 May 2025 | 7,193 | 7,193
Carrying amount
At 31 May 2025 | 31,231 | 31,231
At 31 May 2024 | 31,723 | 31,723

5 | Tangible assets

| Fixtures and fittings £ | Computer equipment £ | Total £
Cost or valuation
At 1 June 2024 | 2,482 | 446 | 2,928
Additions | - | 844 | 844
At 31 May 2025 | 2,482 | 1,290 | 3,772
Depreciation
At 1 June 2024 | 87 | 45 | 132
Charge for the year | 240 | 184 | 424
At 31 May 2025 | 327 | 229 | 556
Carrying amount
At 31 May 2025 | 2,155 | 1,061 | 3,216
At 31 May 2024 | 2,395 | 401 | 2,796

Roundstone Quality Care Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 24,740 | 2,251
Prepayments | 1,554 | 616
Other debtors | 9,579 | 1,940
| 35,873 | 4,807

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 18,000 | 6,000
Trade creditors |  | - | 29
Taxation and social security |  | 9,381 | 2,565
Accruals and deferred income |  | 4,919 | 1,080
Other creditors |  | 63,651 | 62,122
|  | 95,951 | 71,796

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings |  | 66,000 | 84,000