IRIS Accounts Production v26.1.10.61 SC555212 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC555212 2025-03-31 SC555212 2026-03-31 SC555212 2025-04-01 2026-03-31 SC555212 2024-03-31 SC555212 2024-04-01 2025-03-31 SC555212 2025-03-31 SC555212 ns15:Scotland 2025-04-01 2026-03-31 SC555212 ns14:PoundSterling 2025-04-01 2026-03-31 SC555212 ns10:Director1 2025-04-01 2026-03-31 SC555212 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC555212 ns10:SmallEntities 2025-04-01 2026-03-31 SC555212 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC555212 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 SC555212 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC555212 ns10:FullAccounts 2025-04-01 2026-03-31 SC555212 1 2025-04-01 2026-03-31 SC555212 ns10:Director2 2025-04-01 2026-03-31 SC555212 ns10:RegisteredOffice 2025-04-01 2026-03-31 SC555212 ns5:CurrentFinancialInstruments 2026-03-31 SC555212 ns5:CurrentFinancialInstruments 2025-03-31 SC555212 ns5:ShareCapital 2026-03-31 SC555212 ns5:ShareCapital 2025-03-31 SC555212 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 SC555212 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC555212 ns5:NetGoodwill 2025-04-01 2026-03-31 SC555212 ns5:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 SC555212 ns5:PlantMachinery 2025-04-01 2026-03-31 SC555212 ns5:NetGoodwill 2025-03-31 SC555212 ns5:NetGoodwill 2026-03-31 SC555212 ns5:NetGoodwill 2025-03-31 SC555212 ns5:PlantMachinery 2025-03-31 SC555212 ns5:PlantMachinery 2026-03-31 SC555212 ns5:PlantMachinery 2025-03-31 SC555212 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 SC555212 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31

REGISTERED NUMBER: SC555212 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

ABC. Ambulance Services (UK) Ltd.

| ABC. Ambulance Services (UK) Ltd. (Registered number: SC555212) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| ABC. Ambulance Services (UK) Ltd. |

Company Information

for the Year Ended 31 March 2026

| Directors: | Mr Michael Joseph Daly

| Mr Graeme McKenzie Boslem

| Registered office: | 3 Millfield Drive

| Polmont

| Falkirk

| United Kingdom

| FK2 0PJ

| Registered number: | SC555212 (Scotland)

| Accountants: | Total Accounting Ltd.

| 10 Moncrieff Street

| Paisley

| PA3 2BE

| ABC. Ambulance Services (UK) Ltd. (Registered number: SC555212) |

Balance Sheet

31 March 2026

| 2026 |  | 2025

| Notes | £ | £ |

Fixed assets

Intangible assets | 3 | - |  | - |  |

Tangible assets | 4 | 486,187 |  | 795,812 |  |

486,187 |  | 795,812 |  |

Current assets

Stocks | 7,500 |  | 9,000 |  |

Debtors | 5 | 307,922 |  | 701,109 |  |

Cash at bank | 4,515,327 |  | 3,885,389 |  |

4,830,749 |  | 4,595,498 |  |

Creditors

Amounts falling due within one year | 6 | (51,187 | ) | (176,463 | ) |

Net current assets | 4,779,562 |  | 4,419,035 |  |

Total assets less current liabilities | 5,265,749 |  | 5,214,847 |  |

Provisions for liabilities | (108,053 | ) | (179,392 | ) |

Net assets | 5,157,696 |  | 5,035,455 |  |

Capital and reserves

Called up share capital | 200,000 |  | 200,000 |  |

Retained earnings | 4,957,696 |  | 4,835,455 |  |

Shareholders' funds | 5,157,696 |  | 5,035,455 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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.

| ABC. Ambulance Services (UK) Ltd. (Registered number: SC555212) |

Balance Sheet - continued

31 March 2026

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 Board of Directors and authorised for issue on 4 August 2026 and were signed on its behalf by:

Mr Michael Joseph Daly - Director

| ABC. Ambulance Services (UK) Ltd. (Registered number: SC555212) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | 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 represents amounts receivable for the provision of ambulance contract hire.

| Revenue is recognised when the company has entitlement to the income in exchange for the provision of services.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 2016, is being amortised evenly over its estimated useful life of five years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| 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 | - | 20% on cost

| Impairment of fixed assets

| At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).

| Stocks

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

| Financial instruments

| The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 'Other Financial Instruments Issues' of FRS 102 to all of its financial instruments.

| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

| Basic financial assets

| Basic financial assets, which include debtors and bank balances, are measured at transaction price including transaction costs .

| Classification of financial liabilities

| Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

| Basic financial liabilities

| Basic financial liabilities, including creditors, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

| Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

| Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less .

| ABC. Ambulance Services (UK) Ltd. (Registered number: SC555212) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

1. | Accounting policies - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

| Leases

| Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

| Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

| Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

| 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.

| Equity instruments

| Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

| Cash and cash equivalents

| Cash and cash equivalents are basic financial assets and include deposits held at call with banks .

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

| The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

2. | Employees and directors

| The average number of employees during the year was 76 (2025 - 106 ) .

| ABC. Ambulance Services (UK) Ltd. (Registered number: SC555212) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

3. | Intangible fixed assets

| Goodwill

£ |

| Cost

| At 1 April 2025

| and 31 March 2026 | 70,000 |  |

| Amortisation

| At 1 April 2025

| and 31 March 2026 | 70,000 |  |

| Net book value

| At 31 March 2026 | - |  |

| At 31 March 2025 | - |  |

4. | Tangible fixed assets

| Plant and

| machinery

| etc

£ |

| Cost

| At 1 April 2025 | 1,471,044 |  |

| Disposals | (183,507 | ) |

| At 31 March 2026 | 1,287,537 |  |

| Depreciation

| At 1 April 2025 | 675,232 |  |

| Charge for year | 249,214 |  |

| Eliminated on disposal | (123,096 | ) |

| At 31 March 2026 | 801,350 |  |

| Net book value

| At 31 March 2026 | 486,187 |  |

| At 31 March 2025 | 795,812 |  |

5. | Debtors: amounts falling due within one year |

2026 | 2025 |

£ | £ |

| Trade debtors | 240,370 |  | 596,661 |  |

| Other debtors | 67,552 |  | 104,448 |  |

307,922 |  | 701,109 |  |

6. | Creditors: amounts falling due within one year |

2026 | 2025 |

£ | £ |

| Trade creditors | 21,317 |  | 32,773 |  |

| Taxation and social security | 28,824 |  | 142,599 |  |

| Other creditors | 1,046 |  | 1,091 |  |

51,187 |  | 176,463 |  |