REGISTERED NUMBER: SC789559 (Scotland)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Keenan Dunscaith Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Dr P Paisley

Dr S Paisley

REGISTERED OFFICE:

26 Victoria Street

Rutherglen

Glasgow

G73 1DS

REGISTERED NUMBER:

SC789559 (Scotland)

ACCOUNTANTS:

Greg Hannah Ltd

Chartered Accountants

29 Brandon Street

Hamilton

ML3 6DA

FIXED ASSETS

Tangible assets

5

1,606

1,214

CURRENT ASSETS

Cash at bank

65,945

18,837

CREDITORS

Amounts falling due within one year

6

11,898

5,377

NET CURRENT ASSETS

54,047

13,460

TOTAL ASSETS LESS CURRENT LIABILITIES

55,653

14,674

CAPITAL AND RESERVES

Called up share capital

9

9

Retained earnings

55,644

14,665

55,653

14,674

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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 19 August 2026 and were signed on its behalf by:

Dr P Paisley - Director

Dr S Paisley - Director

1.	STATUTORY INFORMATION

Keenan Dunscaith Ltd 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.	STATEMENT OF COMPLIANCE

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. There were no material departures from that standard.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is derived from specialised medical services provided.

Turnover is measured at the fair value of the services supplied, net of discounts and is recognised at the point that the company obtains the right to consideration.

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 cost

Taxation

Taxation for the year comprises current 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 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.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 December 2024

1,619

Additions

751

At 30 November 2025

2,370

DEPRECIATION

At 1 December 2024

405

Charge for year

359

At 30 November 2025

764

NET BOOK VALUE

At 30 November 2025

1,606

At 30 November 2024

1,214

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

10,180

3,683

Other creditors

1,718

1,694

11,898

5,377

7.	RELATED PARTY DISCLOSURES

At the 30th November 2025, the company owed Dr P Paisley (Director) £67 (2024:£17) and Dr S Paisley £596 (2024:£196).

These loans are interest free and have no fixed repayment terms.