Silverfin false false 31/03/2026 01/04/2025 31/03/2026 Dr Dympna Susan Mcateer 02/06/2014 06 August 2026 The principal activity of the Company during the financial year was that of medical consultancy. SC479000 2026-03-31 SC479000 bus:Director1 2026-03-31 SC479000 core:CurrentFinancialInstruments 2026-03-31 SC479000 core:CurrentFinancialInstruments 2025-03-31 SC479000 2025-03-31 SC479000 core:ShareCapital 2026-03-31 SC479000 core:ShareCapital 2025-03-31 SC479000 core:RetainedEarningsAccumulatedLosses 2026-03-31 SC479000 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC479000 core:ListedExchangeTraded core:WithinOneYear 2026-03-31 SC479000 core:ListedExchangeTraded core:WithinOneYear 2025-03-31 SC479000 bus:OrdinaryShareClass1 2026-03-31 SC479000 2025-04-01 2026-03-31 SC479000 bus:FilletedAccounts 2025-04-01 2026-03-31 SC479000 bus:SmallEntities 2025-04-01 2026-03-31 SC479000 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 SC479000 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC479000 bus:Director1 2025-04-01 2026-03-31 SC479000 2024-04-01 2025-03-31 SC479000 bus:OrdinaryShareClass1 2025-04-01 2026-03-31 SC479000 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure xbrli:shares

Company No: SC479000 (Scotland)

# DSM RADIOLOGY SERVICES LTD

### UNAUDITED FINANCIAL STATEMENTS
FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH THE REGISTRAR

DSM RADIOLOGY SERVICES LTD

## UNAUDITED FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026

Contents

DSM RADIOLOGY SERVICES LTD

## BALANCE SHEET

AS AT 31 MARCH 2026
DSM RADIOLOGY SERVICES LTD

## BALANCE SHEET (continued)

AS AT 31 MARCH 2026

| Note | 2026 |  | 2025
|  | £ |  | £
Current assets |  |  |  |
Debtors | 3 | 93 |  | 7,781
Investments | 4 | 463,514 |  | 444,177
Cash at bank and in hand |  | 218,395 |  | 199,136
|  | 682,002 |  | 651,094
Creditors: amounts falling due within one year | 5 | ( 17,987) |  | ( 44,266)
Net current assets |  | 664,015 |  | 606,828
Total assets less current liabilities |  | 664,015 |  | 606,828
Provision for liabilities |  | 0 |  | ( 14)
Net assets |  | 664,015 |  | 606,814
Capital and reserves |  |  |  |
Called-up share capital | 6 | 1 |  | 1
Profit and loss account |  | 664,014 |  | 606,813
Total shareholder's funds |  | 664,015 |  | 606,814

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of DSM Radiology Services Ltd (registered number: SC479000) were approved and authorised for issue by the Director on 06 August 2026. They were signed on its behalf by:

Dr Dympna Susan Mcateer Director |

DSM RADIOLOGY SERVICES LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026
DSM RADIOLOGY SERVICES LTD

## NOTES TO THE FINANCIAL STATEMENTS

FOR THE FINANCIAL YEAR ENDED 31 MARCH 2026

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

DSM Radiology Services Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in Scotland. The address of the Company's registered office is C/O Johnston Carmichael Bishop's Court, 29 Albyn Place, Aberdeen, AB10 1YL, Scotland, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

##### Turnover

Turnover represents amounts received and receivable for services provided in the period.

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

##### Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, with original maturities of three months or less.

##### Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.
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.
Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

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

Basic financial liabilities
Basic financial liabilities, including creditors, are initially recognised at transaction price.
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.

Equity instruments
Equity instruments issued by the Company are recorded at the fair value of cash or other resources received or receivable, net of direct issue costs. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the Company.

##### Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).
When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

#### 2. Employees

| 2026 |  | 2025
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including the director | 1 |  | 1

#### 3. Debtors

| 2026 |  | 2025
| £ |  | £
Trade debtors | 0 |  | 7,688
Other debtors | 93 |  | 93
| 93 |  | 7,781

#### 4. Current asset investments

| 2026 |  | 2025
| £ |  | £
Listed investments – at fair value | 463,514 |  | 444,177

#### 5. Creditors: amounts falling due within one year

| 2026 |  | 2025
| £ |  | £
Taxation and social security | 15,418 |  | 40,878
Other creditors | 2,569 |  | 3,388
| 17,987 |  | 44,266

#### 6. Called-up share capital

| 2026 |  | 2025
| £ |  | £
Allotted, called-up and not yet paid |  |  |
1 Ordinary share of £ 1.00 | 1 |  | 1

#### 7. Related party transactions

Transactions with the entity's director

| 2026 |  | 2025
| £ |  | £
Amounts due to directors | 0 |  | 818

This loan is interest free and has no set repayment terms.