REGISTERED NUMBER: SC786622 (Scotland)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

ARDCROFT MEDICAL CLINIC LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Miss G Bruce

REGISTERED OFFICE:

Oakfield House

376/378 Brandon Street

Motherwell

ML1 1XA

REGISTERED NUMBER:

SC786622 (Scotland)

ACCOUNTANTS:

WDM Associates

Oakfield House

378 Brandon Street

Motherwell

ML1 1XA

FIXED ASSETS

Tangible assets

4

39,450

22,305

CURRENT ASSETS

Stocks

2,390

475

Cash at bank

5,336

2,799

7,726

3,274

CREDITORS

Amounts falling due within one year

5

31,592

25,930

NET CURRENT LIABILITIES

(23,866

)

(22,656

)

TOTAL ASSETS LESS CURRENT LIABILITIES

15,584

(351

)

CREDITORS

Amounts falling due after more than one year

6

18,217

-

NET LIABILITIES

(2,633

)

(351

)

RESERVES

Retained earnings

(2,633

)

(351

)

(2,633

)

(351

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 22 July 2026 and were signed by:

Miss G Bruce - Director

1.	STATUTORY INFORMATION

Ardcroft Medical Clinic Ltd is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Equipment

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Basic financial instruments

Basic financial instruments, which include trade and other debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

property

Equipment

fittings

£

£

£

COST

At 1 November 2024

14,314

3,740

5,500

Additions

-

-

-

At 31 October 2025

14,314

3,740

5,500

DEPRECIATION

At 1 November 2024

-

748

1,100

Charge for year

-

598

880

At 31 October 2025

-

1,346

1,980

NET BOOK VALUE

At 31 October 2025

14,314

2,394

3,520

At 31 October 2024

14,314

2,992

4,400

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 November 2024

-

798

24,352

Additions

25,098

-

25,098

At 31 October 2025

25,098

798

49,450

DEPRECIATION

At 1 November 2024

-

199

2,047

Charge for year

6,275

200

7,953

At 31 October 2025

6,275

399

10,000

NET BOOK VALUE

At 31 October 2025

18,823

399

39,450

At 31 October 2024

-

599

22,305

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

6,275

-

Trade creditors

(1

)

-

Tax

398

10

Other creditors

10,000

10,000

Directors' current accounts

13,402

14,780

Accrued expenses

1,518

1,140

31,592

25,930

6.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

18,217

-