1 September 2024 false No description of principal activity Taxfiler 2024.6 SC457716business:PrivateLimitedCompanyLtd2024-09-012025-08-31 SC4577162024-08-31 SC4577162024-09-012025-08-31 SC457716business:AuditExemptWithAccountantsReport2024-09-012025-08-31 SC457716business:FilletedAccounts2024-09-012025-08-31 SC4577162025-08-31 SC457716business:Director12024-09-012025-08-31 SC457716business:RegisteredOffice2024-09-012025-08-31 SC4577162024-08-31 SC457716core:WithinOneYear2025-08-31 SC457716core:WithinOneYear2024-08-31 SC457716core:ShareCapitalcore:PreviouslyStatedAmount2025-08-31 SC457716core:ShareCapitalcore:PreviouslyStatedAmount2024-08-31 SC457716core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-08-31 SC457716core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-08-31 SC457716core:PreviouslyStatedAmount2025-08-31 SC457716core:PreviouslyStatedAmount2024-08-31 SC457716business:SmallEntities2024-09-012025-08-31 SC457716countries:Scotland2024-09-012025-08-31 SC457716core:PlantMachinery2024-09-012025-08-31 SC457716core:ComputerEquipment2024-09-012025-08-31 SC457716core:PlantMachinery2024-08-31 SC457716core:FurnitureFittings2024-08-31 SC457716core:ComputerEquipment2024-08-31 SC457716core:PlantMachinery2025-08-31 SC457716core:FurnitureFittings2025-08-31 SC457716core:ComputerEquipment2025-08-31 SC457716core:FurnitureFittings2024-09-012025-08-31 SC4577162023-09-012024-08-31 iso4217:GBP xbrli:pure
Company Registration No. SC457716 (Scotland)
LOCHTHORN MEDICAL PRACTICE LIMITED Unaudited Accounts for the year ended 31 August 2025
LOCHTHORN MEDICAL PRACTICE LIMITED Unaudited Accounts Contents
Page
Company information
3
Accountants' report
4
Statement of financial position
5
Notes to the accounts
6
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LOCHTHORN MEDICAL PRACTICE LIMITED Company Information for the year ended 31 August 2025
Director
Mr Manzoor Ahmad MALIK
Company Number
SC457716 (Scotland)
Registered Office
Lochthorn Medical Centre Edinburgh Road Dumfries DG1 1TR
Accountants
Avid Accountants Ltd 21 Blythswood Square Glasgow G2 4BL
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Accountants' report on the preparation of the unaudited statutory statements of LOCHTHORN MEDICAL PRACTICE LIMITED (The Company) for the year ended 31 August 2025
In order to assist you as the sole director to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of the company for the year ended 31 August 2025 which comprises of the profit and loss account, the balance sheet, and explanatory notes from the company's accounting records and from information and explanations which you have provided us with.
As a member firm of the Institute of Financial Accountants (IFA), we are subject to its ethical and other professional requirements which are detailed at https://ifa.org.uk/about-us/acting-in-the-public-interest/memberregulations.
This report is made solely to you as the sole director of the company, in accordance with the terms of our letter of engagement dated . Our work has been undertaken solely to prepare for your approval the financial statements of the company, and state those matters that we have agreed to state to you, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and you as the sole director for our work or for this report.
It is your duty to ensure that the company has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and financial performance of the company. You consider that the company is exempt from the statutory audit requirement for the year ended 31 August 2025.
We have not been instructed to carry out any assurance service on the financial statements of the company. 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 statutory financial statements.
Avid Accountants Ltd Financial Accountants 21 Blythswood Square Glasgow G2 4BL 27 May 2026
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LOCHTHORN MEDICAL PRACTICE LIMITED Statement of financial position as at 31 August 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
3,595 
3,878 
Current assets
Inventories
3,216 
3,216 
Cash at bank and in hand
139,930 
87,035 
143,146 
90,251 
Creditors: amounts falling due within one year
5
(64,380)
(26,678)
Net current assets
78,766 
63,573 
Net assets
82,361 
67,451 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
82,261 
67,351 
Shareholders' funds
82,361 
67,451 
For the 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. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 May 2026 and were signed on its behalf by
Mr Manzoor Ahmad MALIK Director Company Registration No. SC457716
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LOCHTHORN MEDICAL PRACTICE LIMITED Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
LOCHTHORN MEDICAL PRACTICE LIMITED is a private company, limited by shares, registered in Scotland, registration number SC457716. The registered office is Lochthorn Medical Centre , Edinburgh Road, Dumfries, DG1 1TR.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20%
Computer equipment
20%
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 September 2024
8,000 
8,850 
6,096 
22,946 
At 31 August 2025
8,000 
8,850 
6,096 
22,946 
Depreciation
At 1 September 2024
8,000 
4,366 
6,702 
19,068 
Charge for the year
- 
885 
(602)
283 
At 31 August 2025
8,000 
5,251 
6,100 
19,351 
Net book value
At 31 August 2025
- 
3,599 
(4)
3,595 
At 31 August 2024
- 
4,484 
(606)
3,878 
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LOCHTHORN MEDICAL PRACTICE LIMITED Notes to the Accounts for the year ended 31 August 2025
5
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
4,293 
4,915 
Taxes and social security
58,887 
20,563 
Other creditors
- 
1,200 
Accruals
1,200 
- 
64,380 
26,678 
6
Average number of employees
During the year the average number of employees was 10 (2024: 10).
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