Company registration number SC827738 (Scotland)
Oakwood Mind & Body Ltd
Unaudited financial statements
for the period ended 31 March 2026
Pages for filing with registrar
Oakwood Mind & Body Ltd
Chartered Accountants' report to the director on the preparation of the unaudited statutory financial statements of Oakwood Mind & Body Ltd
1

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Oakwood Mind & Body Ltd for the period ended 31 March 2026 which comprise, the statement of financial position and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the ICAS we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-j une-20 20.

This report is made solely to the b oard of d irectors of Oakwood Mind & Body Ltd, as a body, in accordance with the terms of our engagement letter dated 12 February 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Oakwood Mind & Body Ltd and state those matters that we have agreed to state to the b oard of d irectors of Oakwood Mind & Body Ltd, as a body, in this report in accordance with the requirements of the ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Oakwood Mind & Body Ltd and its b oard of d irectors as a body, for our work or for this report.

It is your duty to ensure that Oakwood Mind & Body Ltd 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 loss of Oakwood Mind & Body Ltd. You consider that Oakwood Mind & Body Ltd is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Oakwood Mind & Body Ltd. 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 f inancial statements.

James Milne
Chartered Accountants
5 High Street
Inverurie
AB51 3QA
1 July 2026
Oakwood Mind & Body Ltd
Statement of financial position
as at 31 March 2026
2
2026
Notes
£
£
Fixed assets
Tangible assets
3
5,220
Current assets
Debtors
15,494
Cash at bank and in hand
11,100
26,594
Creditors: amounts falling due within one year
(46,692)
Net current liabilities
(20,098)
Net liabilities
(14,878)
Capital and reserves
Called up share capital
1
Profit and loss reserves
(14,879)
Total equity
(14,878)

For the financial period ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These 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, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 26 June 2026
Ms J D MacRae
Director
Company registration number SC827738 (Scotland)
Oakwood Mind & Body Ltd
Notes to thefinancial statements
for the period ended 31 March 2026
3
1
Accounting policies
Company information

Oakwood Mind & Body Ltd is a private company limited by shares incorporated in Scotland. The registered office is Oakwood, Dochgarroch, Inverness, IV3 8JG.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

1.3
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
15% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.4
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

1.5
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

Oakwood Mind & Body Ltd
Notes to thefinancial statements (continued)
for the period ended 31 March 2026
1
Accounting policies (continued)
4
1.6
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

2026
Number
Total
1
3
Tangible fixed assets
Total
£
Cost
At 3 November 2024
-
0
Additions
5,376
At 31 March 2026
5,376
Depreciation and impairment
At 3 November 2024
-
0
Depreciation charged in the period
156
At 31 March 2026
156
Carrying amount
At 31 March 2026
5,220
4
Going concern

The statement of financial position shows that labilities exceed assets by £15,867. The director has confirmed that she will maintain financial support for the forseeable future to enable the company to continue normal trading operations. The financial statements are therefore drawn up on a going concern basis.

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