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REGISTERED NUMBER: SC637479 (Scotland)

| Financial Statements |

| for the Year Ended 31 July 2025 |

| for |

| Andrew C Inglis, Ophthalmology |

| Consultant Ltd |

Andrew C Inglis, Ophthalmology

Consultant Ltd (Registered number: SC637479)

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

Andrew C Inglis, Ophthalmology

Consultant Ltd

Company Information

for the Year Ended 31 July 2025

| DIRECTORS: | Dr A C Inglis

| Mrs J E Inglis

| REGISTERED OFFICE: | Radleigh House

| 1 Golf Road

| Clarkston

| East Renfrewshire

| G76 7HU

| REGISTERED NUMBER: | SC637479 (Scotland)

| ACCOUNTANTS: | O'Haras Chartered Accountants

| Radleigh House

| 1 Golf Road

| Clarkston

| Glasgow

| G76 7HU

Andrew C Inglis, Ophthalmology

Consultant Ltd (Registered number: SC637479)

Balance Sheet

31 July 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 3 | 669 |  | 1,616 |  |

Investments | 4 | 162,390 |  | 59,005 |  |

163,059 |  | 60,621 |  |

CURRENT ASSETS

Debtors | 5 | 4,529 |  | 3,436 |  |

Cash at bank | 106,253 |  | 179,469 |  |

110,782 |  | 182,905 |  |

CREDITORS

Amounts falling due within one year | 6 | 14,143 |  | 12,371 |  |

NET CURRENT ASSETS | 96,639 |  | 170,534 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 259,698 |  | 231,155 |  |

PROVISIONS FOR LIABILITIES | 168 |  | 404 |  |

NET ASSETS | 259,530 |  | 230,751 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | 259,430 |  | 230,651 |  |

SHAREHOLDERS' FUNDS | 259,530 |  | 230,751 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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.

Andrew C Inglis, Ophthalmology

Consultant Ltd (Registered number: SC637479)

Balance Sheet - continued

31 July 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 April 2026 and were signed on its behalf by:

Dr A C Inglis - Director

Andrew C Inglis, Ophthalmology

Consultant Ltd (Registered number: SC637479)

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | 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 as modified by the revaluation of certain assets.

| Going concern

| The directors continue to be satisfied that the company has adequate resources to continue in operation for the next 12 months. Consequently, the directors consider it appropriate to prepare the financial statements on a going concern basis.

| Revenue

| Turnover represents the amounts derived from the provision of consultancy services and healthcare work. Income is recognised when cash is received.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Computer equipment | - | 33% on cost

| 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| 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 the transaction price. 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.

2. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2024 - 3 ) .

Andrew C Inglis, Ophthalmology

Consultant Ltd (Registered number: SC637479)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

3. | PROPERTY, PLANT AND EQUIPMENT

| Computer

| equipment

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 5,551 |  |

| DEPRECIATION

| At 1 August 2024 | 3,935 |  |

| Charge for year | 947 |  |

| At 31 July 2025 | 4,882 |  |

| NET BOOK VALUE

| At 31 July 2025 | 669 |  |

| At 31 July 2024 | 1,616 |  |

4. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST OR VALUATION

| At 1 August 2024 | 59,005 |  |

| Additions | 95,500 |  |

| Revaluations | 7,885 |  |

| At 31 July 2025 | 162,390 |  |

| NET BOOK VALUE

| At 31 July 2025 | 162,390 |  |

| At 31 July 2024 | 59,005 |  |

| Cost or valuation at 31 July 2025 is represented by:

| Other

| investments

£ |

| Valuation in 2025 | 6,890 |  |

| Cost | 155,500 |  |

162,390 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 4,529 |  | 3,436 |  |

Andrew C Inglis, Ophthalmology

Consultant Ltd (Registered number: SC637479)

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

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

2025 | 2024 |

£ | £ |

| Taxation and social security | 9,364 |  | 8,241 |  |

| Other creditors | 4,779 |  | 4,130 |  |

14,143 |  | 12,371 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 60 | A Ordinary | £1 | 60 |  | 60 |  |

| 20 | B Ordinary | £1 | 20 |  | 20 |  |

| 20 | C Ordinary | £1 | 20 |  | 20 |  |

100 |  | 100 |  |