Registration number: SC673328

Msjw Healthcare Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 4

Msjw Healthcare Ltd

Company Information

Director

Mr Michael Samuel James Wilson

Registered office

6/19 East Pilton Farm Avenue Edinburgh EH5 2GA

Accountants

JS Accounting Services Ltd 13-15 Morningside Drive Edinburgh EH10 5LZ

Msjw Healthcare Ltd

(Registration number: SC673328)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	12,858	14,097
Current assets
Cash at bank and in hand		23,910	15,395
Creditors: Amounts falling due within one year	4	(25,023)	(24,912)
Net current liabilities		(1,113)	(9,517)
Net assets		11,745	4,580
Capital and reserves
Called up share capital		100	100
Retained earnings		11,645	4,480
Shareholders' funds		11,745	4,580

For the financial year ending 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 11 June 2026
 

......................................... Mr Michael Samuel James Wilson Director

Msjw Healthcare Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

1	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.

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.

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 balance sheet 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
Plant and machinery	15 % on cost
Motor vehicles	25% on cost

Msjw Healthcare Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2025

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

3	Tangible assets

	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 October 2024	2,327	12,370	14,697
Additions	1,599	-	1,599
At 30 September 2025	3,926	12,370	16,296
Depreciation
At 1 October 2024	600	-	600
Charge for the year	982	1,856	2,838
At 30 September 2025	1,582	1,856	3,438
Carrying amount
At 30 September 2025	2,344	10,514	12,858
At 30 September 2024	1,727	12,370	14,097

4

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	2,247	1,534
Accruals and deferred income	1,329	2,760
Other creditors	21,447	20,618
	25,023	24,912