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Registered Number: SC819692
Scotland
Unaudited Financial Statements
for the period ended 31 August 2025
for
T. D. MILNER OTOLARYNGOLOGY LTD

T. D. Milner Otolaryngology Ltd Contents Page For the Period 16 August 2024 to 31 August 2025
Company information | 1
Directors' report | 2
Accountants' report | 3
Statement of financial position | 4
Notes to the financial statements | 5

T. D. Milner Otolaryngology Ltd Company Information For the Period 16 August 2024 to 31 August 2025
Directors | Hannah Phylip Thomas Milner
Registered Number | SC819692
Registered Office | 2 Glasgow Road Dennyloanhead FK4 1QF
Accountants | FBD Consultancy, Accounts & Tax Ltd 2 Glasgow Road Dennyloanhead FK4 1QF
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T. D. Milner Otolaryngology Ltd Directors' Report For the Period 16 August 2024 to 31 August 2025
Statement of directors' responsibilities The directors are responsible for preparing the directors' report and the financial statements in accordance with applicable law and regulations and in accordance with United Kingdom Generally Accepted Accounting Practice. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to : select suitable accounting policies and then apply them consistently make judgements and accounting estimates that are reasonable and prudent state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements and prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. The directors are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom, governing the preparation and dissemination of financial statements, may differ from legislation in other jurisdictions This report was approved by the board and signed on its behalf by:
---------------------------------- Hannah Phylip Director
Date approved: 17 April 2026 2

T. D. Milner Otolaryngology Ltd Accountants' Report For the Period 16 August 2024 to 31 August 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of T. D. Milner Otolaryngology Ltd for the year ended 31 August 2025. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of T. D. Milner Otolaryngology Ltd for the year ended 31 August 2025 the which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance. This report is made solely to the Board of Directors of T. D. Milner Otolaryngology Ltd , as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of T. D. Milner Otolaryngology Ltd and state those matters that we have agreed to state to the Board of Directors of T. D. Milner Otolaryngology Ltd, as a body, in this report in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than T. D. Milner Otolaryngology Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that T. D. Milner Otolaryngology Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of T. D. Milner Otolaryngology Ltd . You consider that T. D. Milner Otolaryngology Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of T. D. Milner Otolaryngology Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts dated 31 August 2025. .................................................... FBD Consultancy, Accounts & Tax Ltd 2 Glasgow Road Dennyloanhead FK4 1QF 17 April 2026 3

Registered Number: SC819692 T. D. Milner Otolaryngology Ltd Statement of Financial Position As at 31 August 2025
| Notes | 2025 £
--- | --- | ---
Fixed assets |  |
Tangible fixed assets | 3 | 1,000
|  | 1,000
Current assets |  |
Debtors | 4 | 100
Creditors: amount falling due within one year | 5 | (2,616)
Net current assets |  | (2,516)
Total assets less current liabilities |  | (1,516)
Net assets |  | (1,516)
Capital and reserves |  |
Called up share capital |  | 100
Profit and loss account |  | (1,616)
Shareholders' funds |  | (1,516)
For the period ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the board of directors on 17 April 2026 and were signed on its behalf by:
------------------------------- Hannah Phylip Director
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T. D. Milner Otolaryngology Ltd Notes to the Financial Statements For the Period 16 August 2024 to 31 August 2025
General Information T. D. Milner Otolaryngology Ltd is a private company, limited by shares, registered in Scotland, registration number SC819692, registration address 2 Glasgow Road, Dennyloanhead, FK4 1QF. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Computer Equipment | 3 Years Straight Line
2. | Average number of employees Average number of employees during the period was 0.
3. | Tangible fixed assets
Cost or valuation | Computer Equipment |  | Total
| £ |  | £
At 16 August 2024 | - |  | -
Additions | 1,500 |  | 1,500
Disposals | - |  | -
At 31 August 2025 | 1,500 |  | 1,500
Depreciation
At 16 August 2024 | - |  | -
Charge for period | 500 |  | 500
On disposals | - |  | -
At 31 August 2025 | 500 |  | 500
Net book values
Closing balance as at 31 August 2025 | 1,000 |  | 1,000
Opening balance as at 16 August 2024 | - |  | -
4. | Debtors: amounts falling due within one year
| 2025 £
--- | ---
Amount Owed by Group Undertakings | 100
| 100
5. | Creditors: amount falling due within one year
| 2025 £
--- | ---
Amounts Owed to Group Undertakings | 2,304
Directors' Current Accounts | 312
| 2,616
5