Company Registration No. SC651729 (Scotland)
Healthstart Trading Ltd
Unaudited accounts
for the year ended 31 March 2026
Healthstart Trading Ltd
Unaudited accounts
Contents
Healthstart Trading Ltd
Company Information
for the year ended 31 March 2026
Company Number
SC651729 (Scotland)
Registered Office
53 Corstorphine Hill Avenue
Edinburgh
Midlothian
EH12 6LF
Scotland
Accountants
Armet Accounting Ltd
Room 31
Haypark Business Centre
Polmont
FK2 0NZ
Healthstart Trading Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
1,275
2,420
Cash at bank and in hand
36,313
54,885
Creditors: amounts falling due within one year
(19,662)
(73,715)
Net current assets
69,187
77,773
Total assets less current liabilities
70,462
80,193
Provisions for liabilities
Called up share capital
100
100
Profit and loss account
70,317
79,874
Shareholders' funds
70,417
79,974
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 director acknowledges her 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 and authorised for issue on 8 July 2026 and were signed on its behalf by
Melinda Warren
Director
Company Registration No. SC651729
Healthstart Trading Ltd
Notes to the Accounts
for the year ended 31 March 2026
Healthstart Trading Ltd is a private company, limited by shares, registered in Scotland, registration number SC651729. The registered office is 53 Corstorphine Hill Avenue, Edinburgh, Midlothian, EH12 6LF, 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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
5 Years straight line
Fixtures & fittings
5 Years straight line
Computer equipment
25% reducing balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Healthstart Trading Ltd
Notes to the Accounts
for the year ended 31 March 2026
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2025
-
11,711
504
12,215
At 31 March 2026
365
11,711
504
12,580
At 1 April 2025
-
9,579
216
9,795
Charge for the year
30
1,409
71
1,510
At 31 March 2026
30
10,988
287
11,305
At 31 March 2026
335
723
217
1,275
At 31 March 2025
-
2,132
288
2,420
Amounts falling due within one year
Accrued income and prepayments
2,670
2,949
Other debtors
48,959
92,732
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
7,756
6,204
Loans from directors
(14,291)
46,625
Deferred income
25,931
20,624
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
Advances to directors
(46,625)
14,291
(46,625)
14,291
(46,625)
14,291
(46,625)
14,291
At 31 March 2026 the director owed £14,291 to the company (2025: £46,625 owed to the director). There are no terms associated with this advance, the advance has been repaid in full since the year end.
Healthstart Trading Ltd
Notes to the Accounts
for the year ended 31 March 2026
8
Post balance sheet events
Since the reporting date, the company has sold the business carried on by Healthstart Trading Ltd as a going concern.
9
Average number of employees
During the year the average number of employees was 5 (2025: 7).