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Company Registration No. SC799174 (Scotland)
Fife Neurology Services Limited Unaudited accounts for the year ended 31 March 2026
Fife Neurology Services Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Fife Neurology Services Limited Company Information for the year ended 31 March 2026
Directors
U Spelmeyer K Spelmeyer
Company Number
SC799174 (Scotland)
Registered Office
45 Braemar Drive Dunfermline Fife KY11 8ES Scotland
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Fife Neurology Services Limited Statement of financial position as at 31 March 2026
2026
2025
Notes
£
£
Current assets
Debtors
4
957
244
Cash at bank and in hand
5,847
9,361
6,804
9,605
Creditors: amounts falling due within one year
5
(5,535)
(4,082)
Net current assets
1,269
5,523
Net assets
1,269
5,523
Capital and reserves
Called up share capital
2
2
Profit and loss account
1,267
5,521
Shareholders' funds
1,269
5,523
For the year ending 31 March 2026 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 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 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 of Directors and authorised for issue on 11 June 2026 and were signed on its behalf by
U Spelmeyer Director Company Registration No. SC799174
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Fife Neurology Services Limited Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Fife Neurology Services Limited is a private company, limited by shares, registered in Scotland, registration number SC799174. The registered office is 45 Braemar Drive, Dunfermline, Fife, KY11 8ES, Scotland.
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.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Foreign exchange
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
4
Debtors
2026
2025
£
£
Amounts falling due within one year
Other debtors
957
244
5
Creditors: amounts falling due within one year
2026
2025
£
£
Taxes and social security
-
1,552
Other creditors
4,755
1,322
Accruals
780
1,208
5,535
4,082
Included in other creditors are directors' loans of £3,255 (2025: £322) for which no repayment or interest terms have been set.
6
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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