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REGISTERED NUMBER: SC242115 (Scotland)

Financial Statements for the Year Ended 31 January 2026

for

Simon Heath Services Limited

| Simon Heath Services Limited (Registered number: SC242115) |

Contents of the Financial Statements

for the Year Ended 31 January 2026

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

| Simon Heath Services Limited |

Company Information

for the Year Ended 31 January 2026

| DIRECTOR: | Doctor S B Heath

| SECRETARY: | H T Owen

| REGISTERED OFFICE: | 7 Ythan Terrace

| Ellon

| Aberdeenshire

| AB41 9LJ

| REGISTERED NUMBER: | SC242115 (Scotland)

| ACCOUNTANTS: | J M Taylor

| 7 Ythan Terrace

| Ellon

| Aberdeenshire

| AB41 9LJ

| Simon Heath Services Limited (Registered number: SC242115) |

Balance Sheet

31 January 2026

| 31.1.26 | 31.1.25 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Property, plant and equipment | 4 | 562 |  | 750 |  |

CURRENT ASSETS

Cash at bank | 21,777 |  | 22,024 |  |

CREDITORS

Amounts falling due within one year | 5 | 5,176 |  | 4,373 |  |

NET CURRENT ASSETS | 16,601 |  | 17,651 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 17,163 |  | 18,401 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 17,063 |  | 18,301 |  |

SHAREHOLDERS' FUNDS | 17,163 |  | 18,401 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 July 2026 and were signed by:

Doctor S B Heath - Director

| Simon Heath Services Limited (Registered number: SC242115) |

Notes to the Financial Statements

for the Year Ended 31 January 2026

1. | STATUTORY INFORMATION

| Simon Heath Services Limited 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

| Revenue 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.

| Plant and machinery etc | - | 25% on reducing balance

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 1 ) .

4. | PROPERTY, PLANT AND EQUIPMENT

| Plant and

| machinery

| etc

£ |

| COST

| At 1 February 2025

| and 31 January 2026 | 3,769 |  |

| DEPRECIATION

| At 1 February 2025 | 3,019 |  |

| Charge for year | 188 |  |

| At 31 January 2026 | 3,207 |  |

| NET BOOK VALUE

| At 31 January 2026 | 562 |  |

| At 31 January 2025 | 750 |  |

5. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.1.26 |  | 31.1.25

£ | £ |

| Taxation and social security | 3,741 |  | 3,277 |  |

| Other creditors | 1,435 |  | 1,096 |  |

5,176 |  | 4,373 |  |

| Simon Heath Services Limited (Registered number: SC242115) |

Notes to the Financial Statements - continued

for the Year Ended 31 January 2026

6. | RELATED PARTY DISCLOSURES

| During the year the director Doctor Simon B Heath advanced the company net amounts totalling £536. This amount remained outstanding at 31/01/26 and is included within Other creditors in the notes to the accounts.

7. | ULTIMATE CONTROLLING PARTY

| The controlling party is Doctor S B Heath.

| During the year the company was controlled by the director Doctor Simon B Heath by virtue of his 100% holding in the ordinary share capital of the company.