REGISTERED NUMBER: SC827378 (Scotland)

Unaudited Financial Statements

for the Period 30 October 2024 to 31 October 2025

for

First for Hearing Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs P MacEwen

N C MacEwen

G MacEwen

REGISTERED OFFICE:

Pavilion 1

Finnieston Business Park

Minerva Way

GLASGOW

G3 8AU

REGISTERED NUMBER:

SC827378 (Scotland)

ACCOUNTANTS:

Gerber Landa & Gee

Chartered Accountants

Pavilion 1

Finnieston Business Park

Minerva Way

GLASGOW

G3 8AU

CURRENT ASSETS

Debtors

4

53,242

Cash at bank

28,970

82,212

CREDITORS

Amounts falling due within one year

5

30,420

NET CURRENT ASSETS

51,792

TOTAL ASSETS LESS CURRENT LIABILITIES

51,792

CAPITAL AND RESERVES

Called up share capital

30

Retained earnings

51,762

51,792

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

N C MacEwen - Director

G MacEwen - Director

Mrs P MacEwen - Director

1.	STATUTORY INFORMATION

First for Hearing 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Taxation

Taxation for the period 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 period 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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 1 .

4.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Directors' current accounts

50,280

VAT

2,962

53,242

5.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

£

Trade creditors

5,660

Tax

16,962

Social security and other taxes

1,656

Other creditors

3,000

Accrued expenses

3,142

30,420

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 October 2025:

£

N C MacEwen

Balance outstanding at start of period

-

Amounts advanced

16,760

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

16,760

Mrs P MacEwen

Balance outstanding at start of period

-

Amounts advanced

16,760

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

16,760

G MacEwen

Balance outstanding at start of period

-

Amounts advanced

16,760

Amounts repaid

-

Amounts written off

-

Amounts waived

-

Balance outstanding at end of period

16,760

The loans to the directors were repaid in full after the year end.