HOLMES HEALTH AND SOCIAL CARE CONSULTANCY LIMITED

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: SC429524

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1		1

			1		1
CURRENT ASSETS
Cash at bank and in hand		41,976		25,515

		41,976		25,515
Creditors: Amounts Falling Due Within One Year	5	(30,682 )		(34,391 )

NET CURRENT ASSETS (LIABILITIES)			11,294		(8,876 )

TOTAL ASSETS LESS CURRENT LIABILITIES			11,295		(8,875 )

NET ASSETS/(LIABILITIES)			11,295		(8,875 )

CAPITAL AND RESERVES
Called up share capital	6		2		2
Profit and Loss Account			11,293		(8,877 )

SHAREHOLDERS' FUNDS			11,295		(8,875)

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HOLMES HEALTH AND SOCIAL CARE CONSULTANCY LIMITED

Balance Sheet (continued)

As At 31 July 2026

For the year ending 31 July 2026 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

Mrs Claire Holmes

Director

18/08/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

HOLMES HEALTH AND SOCIAL CARE CONSULTANCY LIMITED is a private company, limited by shares, incorporated in Scotland, registered number SC429524 . The registered office is 1 Park Road, Dumfries, DG2 7QE.

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 comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. 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	25%
Leasehold	25%
Plant & Machinery	25%
Motor Vehicles	25%
Fixtures & Fittings	25%
Computer Equipment	25%

3. Average Number of Employees

Average number of employees, including directors, during the year was: 3 (2025: 3)

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HOLMES HEALTH AND SOCIAL CARE CONSULTANCY LIMITED

Notes to the Financial Statements (continued)

For The Year Ended 31 July 2026

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 August 2025	290	3,518	3,808

As at 31 July 2026	290	3,518	3,808

Depreciation
As at 1 August 2025	290	3,517	3,807

As at 31 July 2026	290	3,517	3,807

Net Book Value
As at 31 July 2026	-	1	1

As at 1 August 2025	-	1	1

5. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	1	1
Bank loans and overdrafts	974	6,669
Other creditors	988	1,749
Taxation and social security	28,719	25,972

	30,682	34,391

6. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	2	2

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