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Registration number: SC366240

Tus Nua Care Services Ltd
Unaudited Filleted Financial Statements
for the Year Ended 31 August 2025

Tus Nua Care Services Ltd

Contents

Company Information | 1
Statement of Financial Position | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 9

Tus Nua Care Services Ltd

Company Information

Directors | David Reid Lynda Reid Louise Allardice Vicki Smith

Registered office | 6 Atholl Crescent PERTH PH1 5JN

Accountants | Morris & Young Chartered Accountants 6 Atholl Crescent PERTH PH1 5JN

Tus Nua Care Services Ltd

(Registration number: SC366240)
Statement of Financial Position as at 31 August 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 681,850 | 683,912
Current assets |  |  |
Debtors | 5 | 17,414 | 22,027
Cash at bank and in hand |  | 10,374 | 5,871
|  | 27,788 | 27,898
Creditors: Amounts falling due within one year | 6 | (142,287) | (162,980)
Net current liabilities |  | (114,499) | (135,082)
Total assets less current liabilities |  | 567,351 | 548,830
Creditors: Amounts falling due after more than one year | 6 | (116,800) | (152,009)
Provisions for liabilities |  | (1,033) | (1,549)
Net assets |  | 449,518 | 395,272
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 449,418 | 395,172
Shareholders' funds |  | 449,518 | 395,272

Tus Nua Care Services Ltd

(Registration number: SC366240)
Statement of Financial Position as at 31 August 2025

For the financial year ending 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 year in question in accordance with section 476; and
• | 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 in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 May 2026 and signed on its behalf by:

......................................... David Reid Director
......................................... Lynda Reid Director

Tus Nua Care Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

1 | General information

The company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
6 Atholl Crescent
PERTH
PH1 5JN

The principal place of business is:
Suite 1
Castlecroft Business Centre
Tom Johnston Road
Dundee
DD4 8XD

These financial statements were authorised for issue by the Board on 13 May 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are presented in sterling (£) rounded to the nearest £1.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tus Nua Care Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is provided on tangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Asset class | Depreciation method and rate
Land and buildings | nil
Fixtures and fittings | 33.33% reducing balance
Office equipment | 33.33% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and on deposit.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Tus Nua Care Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 24 (2024 - 24).

Tus Nua Care Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

4 | Tangible assets

| Land and buildings £ | Furniture, fittings and equipment £ | Other tangible assets £ | Total £
Cost or valuation
At 1 September 2024 | 712,146 | 78,110 | 6,881 | 797,137
At 31 August 2025 | 712,146 | 78,110 | 6,881 | 797,137
Depreciation
At 1 September 2024 | 34,428 | 72,212 | 6,436 | 113,076
Charge for the year | - | 1,965 | 246 | 2,211
At 31 August 2025 | 34,428 | 74,177 | 6,682 | 115,287
Carrying amount
At 31 August 2025 | 677,718 | 3,933 | 199 | 681,850
At 31 August 2024 | 677,718 | 5,898 | 296 | 683,912

Included within the net book value of land and buildings above is £677,718 (2024 - £677,718) in respect of freehold land and buildings.

5 | Debtors

Current | 2025 £ | 2024 £
Other debtors | 17,414 | 22,027
| 17,414 | 22,027

Tus Nua Care Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 8 | 37,200 | 45,834
Trade creditors |  | 532 | 4,891
Taxation and social security |  | 58,781 | 54,346
Accruals and deferred income |  | 5,418 | 5,168
Other creditors |  | 40,356 | 52,741
|  | 142,287 | 162,980

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 8 | 116,800 | 152,009

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

Tus Nua Care Services Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 August 2025

8 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 116,800 | 152,009

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 37,200 | 45,834

The bank loans are secured by a bond and floating charge in place over the assets of the company and by Government Guarantee.