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Registration number: SC439356

Rigifa Home Care Limited
Unaudited Filleted Financial Statements
for the Year Ended 31 October 2025

Rigifa Home Care Limited

Contents

Company Information | 1
Statement of Financial Position | 2 to 3
Notes to the Unaudited Financial Statements | 4 to 8

Rigifa Home Care Limited

Company Information

Directors | Mr Arthur McLean Mr Alan George Morgan

Registered office | 12 Rose Terrace PERTH PH1 5HA

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

Rigifa Home Care Limited

(Registration number: SC439356)
Statement of Financial Position as at 31 October 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 6 | 90 | 120
Current assets |  |  |
Debtors | 7 | 66,827 | 55,551
Cash at bank and in hand |  | 13,427 | 14,834
|  | 80,254 | 70,385
Creditors: Amounts falling due within one year | 8 | (79,862) | (78,524)
Net current assets/(liabilities) |  | 392 | (8,139)
Net assets/(liabilities) |  | 482 | (8,019)
Capital and reserves |  |  |
Called up share capital | 9 | 1 | 1
Retained earnings |  | 481 | (8,020)
Shareholders' funds/(deficit) |  | 482 | (8,019)

Rigifa Home Care Limited

(Registration number: SC439356)
Statement of Financial Position as at 31 October 2025

For the financial 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.

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 4 June 2026 and signed on its behalf by:

......................................... Mr Arthur McLean Director
......................................... Mr Alan George Morgan Director

Rigifa Home Care Limited

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

1 | General information

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

The address of its registered office is:
12 Rose Terrace
PERTH
PH1 5HA

These financial statements were authorised for issue by the Board on 4 June 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

The financial statements have been prepared under the historical cost convention and in accordance with FRS 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

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 (£) and rounded to the nearest £1.

Going concern

The financial statements have been prepared on a going concern basis.
In the balance sheet liabilities exceed the assets. However, the company is due an amount greater than the deficit in the assets to the other group companies and the directors have indicated that those other group companies will continue to support the company by not recalling the loan for the foreseeable future.

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.

Rigifa Home Care Limited

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

Tax

The tax expense for the period comprises current 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.

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 charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 25% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 5 year straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Rigifa Home Care Limited

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

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

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.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 10 (2024 - 11).

4 | Profit before tax

Arrived at after charging/(crediting)

| 2025 £ | 2024 £
Depreciation expense | 30 | 100

Rigifa Home Care Limited

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

5 | Intangible assets

| Goodwill £ | Total £
Cost or valuation
At 1 November 2024 | 185,000 | 185,000
At 31 October 2025 | 185,000 | 185,000
Amortisation
At 1 November 2024 | 185,000 | 185,000
At 31 October 2025 | 185,000 | 185,000
Carrying amount
At 31 October 2025 | - | -

6 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 November 2024 | 919 | 899 | 1,818
At 31 October 2025 | 919 | 899 | 1,818
Depreciation
At 1 November 2024 | 919 | 779 | 1,698
Charge for the year | - | 30 | 30
At 31 October 2025 | 919 | 809 | 1,728
Carrying amount
At 31 October 2025 | - | 90 | 90
At 31 October 2024 | - | 120 | 120

Rigifa Home Care Limited

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

7 | Debtors

Current | Note | 2025 £ | 2024 £
Trade debtors |  | 31,119 | 50,071
Amounts owed by related parties | 10 | 27,000 | -
Other debtors |  | 8,708 | 5,480
|  | 66,827 | 55,551

8 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 71 | 810
Amounts owed to related parties | 10 | 68,784 | 55,284
Taxation and social security |  | 6,563 | 3,945
Accruals and deferred income |  | 1,983 | 3,966
Other creditors |  | 2,461 | 14,519
|  | 79,862 | 78,524

9 | Share capital

Allotted, called up and fully paid shares

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

10 | Related party transactions

Summary of transactions with other related parties

The company has taken advantage of the exemption in FRS 102 "Related PartyDiscosures" from disclosing transactions with the other members of the Group.