Company Registration No. SC459652 (Scotland)
Mr Radiology Limited
Unaudited accounts
for the year ended 31 December 2025
Mr Radiology Limited
Unaudited accounts
Contents
Mr Radiology Limited
Company Information
for the year ended 31 December 2025
Company Number
SC459652 (Scotland)
Registered Office
Struan Beag
Slackbuie Way
Inverness
IV2 6AT
Accountants
CMM Accountancy (Inverness) Limited
The Green House
Beechwood Business Park North
Inverness
IV2 3BL
Mr Radiology Limited
Statement of financial position
as at 31 December 2025
Tangible assets
113,330
86,214
Investment property
325,000
294,197
Cash at bank and in hand
39,784
63,995
Creditors: amounts falling due within one year
(83,290)
(96,655)
Net current assets
214,040
161,080
Total assets less current liabilities
652,370
541,491
Creditors: amounts falling due after more than one year
(200,126)
(149,986)
Provisions for liabilities
Deferred tax
(36,033)
(21,553)
Net assets
416,211
369,952
Called up share capital
1
1
Profit and loss account
416,210
369,951
Shareholders' funds
416,211
369,952
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 August 2026 and were signed on its behalf by
D A M Eason
Director
Company Registration No. SC459652
Mr Radiology Limited
Notes to the Accounts
for the year ended 31 December 2025
Mr Radiology Limited is a private company, limited by shares, registered in Scotland, registration number SC459652. The registered office is Struan Beag, Slackbuie Way, Inverness, IV2 6AT.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
20% reducing balance
Fixtures & fittings
25% straight line
Computer equipment
33% straight line
Investment property is included at market fair value. Gains are recognised in the income statement. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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 accounts. 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.
Mr Radiology Limited
Notes to the Accounts
for the year ended 31 December 2025
4
Tangible fixed assets
Total
At 31 December 2025
165,585
Charge for the year
24,272
At 31 December 2025
52,255
At 31 December 2025
113,330
At 31 December 2024
86,214
Carrying values included above held under finance leases and hire purchase contracts:
£
£
- Motor vehicles
74,313
38,472
Included in other debtors is a loan to the director D A M Eason of £175,006 (2024 - £144,824). Interest is being charged at the statutory rate.
6
Average number of employees
During the year the average number of employees was 0 (2024: 0).