Company registration number SC513961 (Scotland)
BLYTHSWOOD HEALTH AND WELLBEING LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 AUGUST 2025
PAGES FOR FILING WITH REGISTRAR
BLYTHSWOOD HEALTH AND WELLBEING LTD
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
BLYTHSWOOD HEALTH AND WELLBEING LTD
BALANCE SHEET
AS AT 30 AUGUST 2025
30 August 2025
- 1 -
30 August 2025
31 August 2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
77,210
54,284
Current assets
Debtors
4
99,535
59,180
Cash at bank and in hand
175,622
69,782
275,157
128,962
Creditors: amounts falling due within one year
5
(86,917)
(52,675)
Net current assets
188,240
76,287
Total assets less current liabilities
265,450
130,571
Creditors: amounts falling due after more than one year
6
(13,859)
-
0
Provisions for liabilities
(19,303)
(10,314)
Net assets
232,288
120,257
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
232,188
120,157
Total equity
232,288
120,257
BLYTHSWOOD HEALTH AND WELLBEING LTD
BALANCE SHEET (CONTINUED)
AS AT 30 AUGUST 2025
30 August 2025
- 2 -

For the financial year ended 30 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 24 May 2026
Mrs R Wicklow
Director
Company registration number SC513961 (Scotland)
BLYTHSWOOD HEALTH AND WELLBEING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 AUGUST 2025
- 3 -
1
Accounting policies
Company information

Blythswood Health and Wellbeing Ltd is a private company limited by shares incorporated in Scotland. The registered office is 6th, Floor, Gordon Chambers 90 Mitchell Street, Glasgow, Scotland, G1 3NQ.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Revenue

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

Turnover represents the amounts derived from the provision of goods and services which fall within the company's ordinary activities. Revenue is recognised on completion of services.

1.3
Tangible fixed assets

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

Equipment
25% on a reducing balance basis
Property improvements
20% on a reducing balance basis
Medical Equipment
25% on a reducing balance basis
Fixtures and fittings
15% on a reducing balance basis
Computer equipment
33% on a straight line basis
1.4
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

BLYTHSWOOD HEALTH AND WELLBEING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 AUGUST 2025
1
Accounting policies
(Continued)
- 4 -

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.5
Employee benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
3
BLYTHSWOOD HEALTH AND WELLBEING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 AUGUST 2025
- 5 -
3
Tangible fixed assets
Equipment
Property improvements
Medical Equipment
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
£
£
£
Cost
At 31 August 2024
4,875
55,823
15,891
16,582
5,359
-
0
98,530
Additions
-
0
-
0
16,557
1,080
2,352
25,231
45,220
At 30 August 2025
4,875
55,823
32,448
17,662
7,711
25,231
143,750
Depreciation and impairment
At 31 August 2024
3,826
11,645
15,890
8,057
4,828
-
0
44,246
Depreciation charged in the year
262
8,836
4,140
1,441
1,307
6,308
22,294
At 30 August 2025
4,088
20,481
20,030
9,498
6,135
6,308
66,540
Carrying amount
At 30 August 2025
787
35,342
12,418
8,164
1,576
18,923
77,210
At 30 August 2024
1,049
44,178
1
8,525
531
-
0
54,284
BLYTHSWOOD HEALTH AND WELLBEING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 AUGUST 2025
- 6 -
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
81,351
49,367
Other debtors
18,184
9,813
99,535
59,180
5
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
9,079
14,308
Corporation tax
38,875
1,132
Other taxation and social security
-
0
1,960
Other creditors
38,963
35,275
86,917
52,675
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
13,859
-
0
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