Acorah Software Products - Accounts Production 19.1.200 false true 31 October 2024 1 November 2023 false 1 November 2024 31 October 2025 31 October 2025 SC350211 Miss M Fraser Mr A Patterson Mr A Patterson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure SC350211 2024-10-31 SC350211 2025-10-31 SC350211 2024-11-01 2025-10-31 SC350211 frs-core:CurrentFinancialInstruments 2025-10-31 SC350211 frs-core:FurnitureFittings 2025-10-31 SC350211 frs-core:FurnitureFittings 2024-11-01 2025-10-31 SC350211 frs-core:FurnitureFittings 2024-10-31 SC350211 frs-core:NetGoodwill 2025-10-31 SC350211 frs-core:NetGoodwill 2024-11-01 2025-10-31 SC350211 frs-core:NetGoodwill 2024-10-31 SC350211 frs-core:ShareCapital 2025-10-31 SC350211 frs-core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 SC350211 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2024-10-31 SC350211 frs-core:RetainedEarningsAccumulatedLosses 2025-10-31 SC350211 frs-bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 SC350211 frs-bus:FilletedAccounts 2024-11-01 2025-10-31 SC350211 frs-bus:SmallEntities 2024-11-01 2025-10-31 SC350211 frs-bus:AuditExemptWithAccountantsReport 2024-11-01 2025-10-31 SC350211 frs-bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 SC350211 frs-core:DeferredTaxation 2024-11-01 2025-10-31 SC350211 frs-core:DeferredTaxation 2024-10-31 SC350211 frs-core:DeferredTaxation 2025-10-31 SC350211 frs-bus:Director1 2024-11-01 2025-10-31 SC350211 frs-bus:Director1 2024-10-31 SC350211 frs-bus:Director1 2025-10-31 SC350211 frs-bus:Director2 2024-11-01 2025-10-31 SC350211 frs-bus:Director2 2024-10-31 SC350211 frs-bus:Director2 2025-10-31 SC350211 frs-bus:CompanySecretary1 2024-11-01 2025-10-31 SC350211 frs-countries:Scotland 2024-11-01 2025-10-31 SC350211 2023-10-31 SC350211 2024-10-31 SC350211 2023-11-01 2024-10-31 SC350211 frs-core:CurrentFinancialInstruments 2024-10-31 SC350211 frs-core:ShareCapital 2024-10-31 SC350211 frs-core:RetainedEarningsAccumulatedLosses 2024-10-31
Registered number: SC350211
Framework Clinics Ltd
Unaudited Financial Statements
For The Year Ended 31 October 2025
Nuvo Scotland Limited
Framework Clinics Ltd
Contents
Contents

| Page
--- | ---
Accountants' Report | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Framework Clinics Ltd
Accountants' Report
For The Year Ended 31 October 2025
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Framework Clinics Ltd for the year ended 31 October 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Framework Clinics Ltd 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Framework Clinics 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 Framework Clinics Ltd and state those matters that we have agreed to state to the directors of Framework Clinics Ltd , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Framework Clinics Ltd and its directors as a body for our work or for this report.
It is your duty to ensure that Framework Clinics 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 or loss of Framework Clinics Ltd . You consider that Framework Clinics 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 Framework Clinics 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 financial statements.

12 May 2026

Nuvo Scotland Limited
Bankhead Drive
City South Office Park
Portlethen
Aberdeen
AB12 4XX
Page 1
Page 2
Framework Clinics Ltd
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: SC350211

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 1,346 |  | 1,436
|  |  | 1,346 |  | 1,436
CURRENT ASSETS
Debtors | 6 | 8,859 |  | 9,233 |
Cash at bank and in hand |  | 46,346 |  | 37,736 |
|  | 55,205 |  | 46,969 |
Creditors: Amounts Falling Due Within One Year | 7 | (29,453 ) |  | (46,244 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 25,752 |  | 725
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 27,098 |  | 2,161
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (337 ) |  | (360 )
NET ASSETS |  |  | 26,761 |  | 1,801
CAPITAL AND RESERVES
Called up share capital |  |  | 100 |  | 100
Profit and Loss Account |  |  | 26,661 |  | 1,701
SHAREHOLDERS' FUNDS |  |  | 26,761 |  | 1,801

Page 2
Page 3
Framework Clinics Ltd
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 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 in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
The financial statements were approved by the board of directors on 2 May 2026 and were signed on its behalf by:

Miss M Fraser Director
2 May 2026

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Framework Clinics Ltd
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Framework Clinics Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC350211 . The registered office is 109 Henderson Street, Bridge of Allan, Stirling, FK9 4HH.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of five years.
2.4. Tangible Fixed Assets and Depreciation
At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Assets held under finance leases are depreciated in the same way as owned assets.
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Fixtures & Fittings | 25% reducing balance

2.5. Financial Instruments
Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.
Basic financial assets
Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.
Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.
Basic financial liabilities
Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.
Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.
Financial liabilities are derecognised when the company's contractual obligations are discharged.
Equity instruments
Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
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Framework Clinics Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 5 (2024: 5)
5 5
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 November 2024 | 37,500
As at 31 October 2025 | 37,500
Amortisation
As at 1 November 2024 | 37,500
As at 31 October 2025 | 37,500
Net Book Value
As at 31 October 2025 | -
As at 1 November 2024 | -

Page 5
Page 6
Framework Clinics Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
5. Tangible Assets

| Fixtures & Fittings
--- | ---
| £
Cost
As at 1 November 2024 | 4,159
Additions | 349
As at 31 October 2025 | 4,508
Depreciation
As at 1 November 2024 | 2,723
Provided during the period | 439
As at 31 October 2025 | 3,162
Net Book Value
As at 31 October 2025 | 1,346
As at 1 November 2024 | 1,436

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 4,054 |  | 2,264
Other debtors | 4,805 |  | 6,969
| 8,859 |  | 9,233

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 14,422 |  | 8,219
Other taxes and social security | 873 |  | -
Other creditors | 829 |  | 8
Directors' loan accounts | 13,329 |  | 38,017
| 29,453 |  | 46,244

8. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 November 2024 | 360 | 360
Deferred taxation | (23 ) | (23 )
Balance at 31 October 2025 | 337 | 337

Page 6
Page 7
Framework Clinics Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
9. Directors Advances, Credits and Guarantees
Included within Creditors are the following loans to directors:

| As at 1 November 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 31 October 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Miss Morag Fraser | (19,008 ) | 12,500 | (156 ) | - | (6,664 )
Mr Andrew Patterson | (19,009 ) | 12,500 | (156 ) | - | (6,665 )

The above loans are interest free and have no fixed repayment terms.
10. Reserves

| Profit and Loss Account
--- | ---
| £
As at 1 November 2024 | 1,701
Profit for the year and total comprehensive income | 54,004
Dividends paid | (29,044)
As at 31 October 2025 | 26,661

Page 7