SCOTNURSING & MEDICAL SERVICES LIMITED


Directors	RUSHFORTH, Ann Bruce
	RUSHFORTH, Douglas Alexander
	SINCLAIR, Anne Logie


Registered Address	Wright Business Centre
	1 Lonmay Road
	Glasgow
	G33 4EL


Registered Number	SC380729 (Scotland)

Statement of Financial Position
31 March 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		15,103		14,105
			15,103		14,105
Current assets
Debtors	4	144,963		118,951
Cash at bank and on hand		120,463		217,970
		265,426		336,921
Creditors amounts falling due within one year	5	(300,306)		(439,715)
Net current assets (liabilities)			(34,880)		(102,794)
Total assets less current liabilities			(19,777)		(88,689)
Creditors amounts falling due after one year	6		-		(6,068)
Provisions for liabilities			(2,130)		(1,518)
Net assets			(21,907)		(96,275)
Capital and reserves
Called up share capital			100		100
Profit and loss account			(22,007)		(96,375)
Shareholders' funds			(21,907)		(96,275)

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 21 May 2026, and are signed on its behalf by:

SINCLAIR, Anne Logie
Director
Registered Company No. SC380729

SCOTNURSING & MEDICAL SERVICES LIMITED

Notes to the Financial Statements
for the year ended 31 March 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

	Basis of preparation
	The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

	Going concern
	The financial statements have been prepared on a going concern basis. The company has net liabilities at the balance sheet date. The company is thus dependent on the continued financial support of its creditors. The directors are confident of this continuing support and of the company's long term trading prospects. After due consideration on the potential impact of future commitments, the directors consider it appropriate to prepare the financial statements on a going concern basis.

Going concern

The financial statements have been prepared on a going concern basis.  The company has net liabilities at the balance sheet date.  The company is thus dependent on the continued financial support of its creditors.  The directors are confident of this continuing support and of the company's long term trading prospects.  After due consideration on the potential impact of future commitments, the directors consider it appropriate to prepare the financial statements on a going concern basis.

	Judgements and key sources of estimation uncertainty
	In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Judgements and key sources of estimation uncertainty

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. These critical accounting judgements and estimations are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

	Turnover policy
	Turnover represents the invoiced value of services provided during the period. The company's policy is to recognise a sale when all the risks and rewards in connection with the services have been passed to the customer.

	Deferred tax
	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. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement Depreciation is provided on all tangible fixed assets as follows:

Tangible fixed assets and depreciation

Tangible fixed assets are stated at cost or valuation less depreciation. 

The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement

Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	3
	Fixtures and fittings	3
	Vehicles	5
	Office Equipment	3

	Financial instruments
	The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, and loans from banks.

	Government grants or assistance
	Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to the Income Statement at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure.

Government grants or assistance

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to the Income Statement at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. 

Grants of a revenue nature are recognised in the Income Statement in the same period as the related expenditure.

2.	Average number of employees


		2026		2025
	Average number of employees during the year	66		65

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Fixtures & fittings	Office Equipment	Total
	£	£	£	£	£
Cost or valuation
At 01 April 25	9,668	9,796	5,421	24,764	49,649
Additions	-	-	-	7,264	7,264
At 31 March 26	9,668	9,796	5,421	32,028	56,913
Depreciation and impairment
At 01 April 25	9,226	1,143	3,273	21,902	35,544
Charge for year	442	1,959	1,110	2,755	6,266
At 31 March 26	9,668	3,102	4,383	24,657	41,810
Net book value
At 31 March 26	-	6,694	1,038	7,371	15,103
At 31 March 25	442	8,653	2,148	2,862	14,105

4.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	127,605	115,489
Other debtors	17,358	858
Prepayments and accrued income	-	2,604
Total	144,963	118,951

5.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	4,414	14,048
Bank borrowings and overdrafts	6,567	10,000
Taxation and social security	95,048	77,450
Redeemable preference shares, liability	100,000	100,000
Other creditors	36,456	120,984
Accrued liabilities and deferred income	57,821	117,233
Total	300,306	439,715

6.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	-	6,068
Total	-	6,068

7.	Related party transactions
	Interest of £7,500 (2025: £81,144) has been accrued on preference shares owed to a director.