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Company Registration No. SC753178 (Scotland)
Healthstart Property Ltd Unaudited accounts for the year ended 31 March 2026
Healthstart Property Ltd Unaudited accounts Contents
Page
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Healthstart Property Ltd Company Information for the year ended 31 March 2026
Director
Melinda Warren
Company Number
SC753178 (Scotland)
Registered Office
53 Corstorphine Hill Avenue Edinburgh Midlothian EH12 6LF Scotland
Accountants
Armet Accounting Ltd Room 31 Haypark Business Centre Polmont FK2 0NZ
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Healthstart Property Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
45,000 
45,000 
Investment property
- 
165,000 
45,000 
210,000 
Current assets
Debtors
2,701 
3,034 
Cash at bank and in hand
21,178 
556 
23,879 
3,590 
Creditors: amounts falling due within one year
(50,235)
(102,393)
Net current liabilities
(26,356)
(98,803)
Total assets less current liabilities
18,644 
111,197 
Creditors: amounts falling due after more than one year
- 
(96,367)
Provisions for liabilities
Deferred tax
- 
(61)
Net assets
18,644 
14,769 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
18,643 
14,768 
Shareholders' funds
18,644 
14,769 
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. SC753178
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Healthstart Property Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Healthstart Property Ltd is a private company, limited by shares, registered in Scotland, registration number SC753178. 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.
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
Income represents rents receivable in the year.
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:
Land & buildings
Nil
Investment property
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Deferred taxation
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.
Going concern
The financial statements have been prepared on the going concern basis. The company is reliant on the continued support of the associated company.
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Healthstart Property Ltd Notes to the Accounts for the year ended 31 March 2026
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 April 2025
45,000 
At 31 March 2026
45,000 
Depreciation
At 31 March 2026
- 
Net book value
At 31 March 2026
45,000 
At 31 March 2025
45,000 
5
Investment property
2026 
£ 
Fair value at 1 April 2025
165,000 
Disposals
(165,000)
At 31 March 2026
- 
The valuation of the investment property has been determined with reference to online property resources.
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
2,701 
3,034 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
- 
5,761 
Taxes and social security
1,805 
2,012 
Other creditors
47,968 
92,662 
Loans from directors
(631)
317 
Accruals
1,093 
841 
Deferred income
- 
800 
50,235 
102,393 
8
Creditors: amounts falling due after more than one year
2026 
2025 
£ 
£ 
Bank loans
- 
96,367 
Aggregate of amounts that fall due for payment after five years
- 
70,286 
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Healthstart Property Ltd Notes to the Accounts for the year ended 31 March 2026
9
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Director loan
- 
631 
- 
631 
- 
631 
- 
631 
As at 31 March 2026, the company had made an interest free advance of £578 to the director (2025: £nil). The loan has been repaid in full since the year end.
10
Average number of employees
During the year the average number of employees was 1 (2025: 1).
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