Anderson Plastic Surgery Limited

Registered number

SC656022

Filleted Accounts

31 March 2026

Anderson Plastic Surgery Limited
Registered number:		SC656022
Balance Sheet
as at 31 March 2026

	Notes		2026			2025
£				£
Fixed assets
Tangible assets	3		74,503			96,632
Investments	4		49,623			-
			124,126			96,632

Current assets
Cash at bank and in hand		280,790			217,423

Creditors: amounts falling due within one year	5	(67,172)			(44,221)

Net current assets			213,618			173,202

Net assets			337,744			269,834

Capital and reserves
Called up share capital			100			100
Profit and loss account			337,644			269,734

Shareholders' funds			337,744			269,834

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Dr William Anderson
Director
Approved by the board on 17 July 2026

Anderson Plastic Surgery Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery etc	over 5 years
	Motor vehicles	25% reducing balance

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.


	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			2		2


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	8,607		150,234		158,841
	Additions	5,047		-		5,047
	At 31 March 2026	13,654		150,234		163,888

	Depreciation
	At 1 April 2025	3,190		59,019		62,209
	Charge for the year	1,761		25,415		27,176
	At 31 March 2026	4,951		84,434		89,385

	Net book value
	At 31 March 2026	8,703		65,800		74,503
	At 31 March 2025	5,417		91,215		96,632


4	Investments

Other
investments
£
	Cost
	Additions					49,623

	At 31 March 2026					49,623

	Investments are initially recognised at cost and subsequently measured at cost less any impairment. The company has elected not to adopt a fair value model for its investment in physical gold, as this is held for long-term capital appreciation.


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Taxation and social security costs			64,755		41,955
	Other creditors			2,417		2,266
				67,172		44,221


6	Other information

	Anderson Plastic Surgery Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
	17 Flowerhill Street
	Airdrie
	ML6 6AP