Ultrasound Scotland Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: SC276357

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		134,133		150,426

			134,133		150,426
CURRENT ASSETS
Cash at bank and in hand		55,274		53,611

		55,274		53,611
Creditors: Amounts Falling Due Within One Year	7	(128,868 )		(93,556 )

NET CURRENT ASSETS (LIABILITIES)			(73,594 )		(39,945 )

TOTAL ASSETS LESS CURRENT LIABILITIES			60,539		110,481

Creditors: Amounts Falling Due After More Than One Year	8		(43,635 )		(65,855 )

NET ASSETS			16,904		44,626

CAPITAL AND RESERVES
Called up share capital	10		200		200
Profit and Loss Account			16,704		44,426

SHAREHOLDERS' FUNDS			16,904		44,626

Page 1

Page 2

Ultrasound Scotland Ltd

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 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 directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Iqbal Sharif

Director

20/08/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Ultrasound Scotland Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC276357 . The registered office is Unit 3, Main Street, Livingston Village, Livingston, EH54 7AF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover represents fees received in respect of ultrasound scanning services provided.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	Not depreciated
Plant & Machinery	20% RB
Fixtures & Fittings	10% SL

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	35	35
Sales, marketing and distribution	2	2
Sonographers	18	14

	55	51

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 December 2024	13,000

As at 30 November 2025	13,000

Amortisation
As at 1 December 2024	13,000

As at 30 November 2025	13,000

Net Book Value
As at 30 November 2025	-

As at 1 December 2024	-

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Ultrasound Scotland Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

5. Tangible Assets

	Land & Property
	Freehold	Plant & Machinery	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 December 2024	98,700	474,338	72,901	645,939

As at 30 November 2025	98,700	474,338	72,901	645,939

Depreciation
As at 1 December 2024	-	429,322	66,191	495,513
Provided during the period	-	9,003	7,290	16,293

As at 30 November 2025	-	438,325	73,481	511,806

Net Book Value
As at 30 November 2025	98,700	36,013	(580 )	134,133

As at 1 December 2024	98,700	45,016	6,710	150,426

6. Debtors

	2025	2024
	£	£
Due within one year

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	6,600	6,600
Trade creditors	70,025	55,303
Bank loans and overdrafts	14,000	14,000
Corporation tax	10,381	7,952
Other taxes and social security	5,614	3,957
Directors' loan accounts	735	75
Credit cards (Current liabilities - creditors < 1 year)	21,513	5,669

	128,868	93,556

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	9,900	16,500
Bank loans	33,735	49,355

	43,635	65,855

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Ultrasound Scotland Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	6,600	6,600
Later than one year and not later than five years	9,900	16,500

	16,500	23,100

	16,500	23,100

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	200