REGISTERED NUMBER: SC344071 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

Venture Support & Care Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs B M Mackie

Mr D R Mackie

REGISTERED OFFICE:

Glenaden

Old Deer

Peterhead

Aberdeenshire

AB42 5JX

REGISTERED NUMBER:

SC344071 (Scotland)

ACCOUNTANTS:

SBP

Accountants

9 Carmelite Street

Banff

Aberdeenshire

AB45 1AF

FIXED ASSETS

Tangible assets

4

239,234

242,011

CURRENT ASSETS

Stocks

7,398

116,061

Debtors

5

162,537

61,660

Cash at bank and in hand

223,642

-

393,577

177,721

CREDITORS

Amounts falling due within one year

6

177,320

175,016

NET CURRENT ASSETS

216,257

2,705

TOTAL ASSETS LESS CURRENT LIABILITIES

455,491

244,716

PROVISIONS FOR LIABILITIES

992

451

NET ASSETS

454,499

244,265

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

454,497

244,263

SHAREHOLDERS' FUNDS

454,499

244,265

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

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

Mrs B M Mackie - Director

Mr D R Mackie - Director

1.	STATUTORY INFORMATION

Venture Support & Care Ltd. is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

The financial statements have been prepared in UK £ sterling.

Turnover

Turnover represents the amounts (excluding value added tax) derived from the provision of services to customers. Revenue is recognised at the point services are provided.

Tangible fixed assets

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

Freehold property

-

2% on cost

Plant and machinery

-

20% on reducing balance

Office equipment

-

33% on cost

Tangible fixed assets are included at cost less depreciation and impairment. The residual value is reassessed at the end of each accounting period.

At the end of the accounting period the assets held were fully written down.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement 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.

Debtors and creditors receivable /payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative costs.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 45 (2024 - 36 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Office

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 July 2024

247,620

1,158

3,076

251,854

Additions

-

-

4,233

4,233

At 30 June 2025

247,620

1,158

7,309

256,087

DEPRECIATION

At 1 July 2024

7,401

395

2,047

9,843

Charge for year

4,953

153

1,904

7,010

At 30 June 2025

12,354

548

3,951

16,853

NET BOOK VALUE

At 30 June 2025

235,266

610

3,358

239,234

At 30 June 2024

240,219

763

1,029

242,011

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade debtors

151,671

57,753

Other debtors

10,866

3,907

162,537

61,660

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Bank loans and overdrafts

-

453

Trade creditors

2,931

469

Taxation and social security

125,512

83,495

Other creditors

48,877

90,599

177,320

175,016

7.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors.