REGISTERED NUMBER: SC826297 (Scotland)

Unaudited Financial Statements

for the Period 18 October 2024 to 31 March 2026

for

DHB Radiology Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Douglas Black

Mrs Emily Pringle

SECRETARY:

REGISTERED OFFICE:

17 Norwood Drive

Giffnock

G46 7LS

REGISTERED NUMBER:

SC826297 (Scotland)

ACCOUNTANTS:

Stevenson & Kyles

Chartered Accountants

25 Sandyford Place

Glasgow

G3 7NG

FIXED ASSETS

Tangible assets

4

2,550

CURRENT ASSETS

Debtors

5

685

Cash at bank

33,328

34,013

CREDITORS

Amounts falling due within one year

6

9,309

NET CURRENT ASSETS

24,704

TOTAL ASSETS LESS CURRENT LIABILITIES

27,254

PROVISIONS FOR LIABILITIES

7

484

NET ASSETS

26,770

CAPITAL AND RESERVES

Called up share capital

8

100

Retained earnings

26,670

SHAREHOLDERS' FUNDS

26,770

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 March 2026 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 2 April 2026 and were signed on its behalf by:

Douglas Black - Director

1.	STATUTORY INFORMATION

DHB Radiology Services Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fittings and equipment

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Financial instruments

Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 .

4.	TANGIBLE FIXED ASSETS

Fittings

and

Computer

equipment

equipment

Totals

£

£

£

COST

Additions

2,040

1,463

3,503

At 31 March 2026

2,040

1,463

3,503

DEPRECIATION

Charge for period

555

398

953

At 31 March 2026

555

398

953

NET BOOK VALUE

At 31 March 2026

1,485

1,065

2,550

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade debtors

685

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Taxation and social security

6,240

Other creditors

3,069

9,309

7.	PROVISIONS FOR LIABILITIES

£

Deferred tax

484

Deferred

tax

£

Provided during period

484

Balance at 31 March 2026

484

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

value:

£

50

A Shares

£1

50

50

B Shares

1

50

100