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Company Registration No. SC791017 (Scotland)
Equilibria Health (Glasgow) Ltd Unaudited accounts for the year ended 31 March 2026
Equilibria Health (Glasgow) Ltd Unaudited accounts Contents
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Equilibria Health (Glasgow) Ltd Company Information for the year ended 31 March 2026
Directors
Barbara Anne Gerber Laura Jayne Purcell
Company Number
SC791017 (Scotland)
Registered Office
6 Erskine Road Giffnock Glasgow G46 6TQ Scotland
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Equilibria Health (Glasgow) Ltd Statement of financial position as at 31 March 2026
2026 
2025 
Notes
£ 
£ 
Called up share capital not paid
- 
200 
Fixed assets
Tangible assets
20,669 
8,202 
Current assets
Inventories
886,706 
563,778 
Debtors
2,211 
2,384 
Cash at bank and in hand
176,275 
48,972 
1,065,192 
615,134 
Creditors: amounts falling due within one year
(808,274)
(622,149)
Net current assets/(liabilities)
256,918 
(7,015)
Net assets
277,587 
1,387 
Capital and reserves
Called up share capital
222 
200 
Profit and loss account
277,365 
1,187 
Shareholders' funds
277,587 
1,387 
For the 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. 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 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 of Directors and authorised for issue on 25 August 2026 and were signed on its behalf by
Barbara Anne Gerber Director Company Registration No. SC791017
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Equilibria Health (Glasgow) Ltd Notes to the Accounts for the year ended 31 March 2026
1
Statutory information
Equilibria Health (Glasgow) Ltd is a private company, limited by shares, registered in Scotland, registration number SC791017. The registered office is 6 Erskine Road, Giffnock, Glasgow, G46 6TQ, Scotland.
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
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:
Plant & machinery
25% Reducing Balance
Computer equipment
33% Reducing Balance
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 April 2025
- 
10,506 
10,506 
Additions
8,562 
9,304 
17,866 
At 31 March 2026
8,562 
19,810 
28,372 
Depreciation
At 1 April 2025
- 
2,304 
2,304 
Charge for the year
1,314 
4,085 
5,399 
At 31 March 2026
1,314 
6,389 
7,703 
Net book value
At 31 March 2026
7,248 
13,421 
20,669 
At 31 March 2025
- 
8,202 
8,202 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
2,211 
2,384 
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Equilibria Health (Glasgow) Ltd Notes to the Accounts for the year ended 31 March 2026
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Bank loans and overdrafts
1,526 
- 
VAT
84,961 
42,706 
Trade creditors
- 
4,952 
Amounts owed to group undertakings and other participating interests
347,329 
345,197 
Taxes and social security
119,323 
20,569 
Other creditors
4,233 
12,312 
Loans from directors
200 
400 
Accruals
250,702 
196,013 
808,274 
622,149 
7
Average number of employees
During the year the average number of employees was 26 (2025: 20).
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