Scarboroughs Health Ltd - Filleted accounts

Registered number

12411685

Scarboroughs Health Ltd

Abridged Accounts

31 December 2025

Scarboroughs Health Ltd
Registered number:		12411685
Abridged Balance Sheet
as at 31 December 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		97,300			74,792

Current assets
Stocks		130,371			95,371
Debtors		28,037			18,695
Cash at bank and in hand		66,789			111,911
		225,197			225,977

Creditors: amounts falling due within one year		(167,656)			(209,291)

Net current assets			57,541			16,686

Net assets			154,841			91,478

Capital and reserves
Called up share capital			1			1
Profit and loss account			154,840			91,477

Shareholder's funds			154,841			91,478

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A) of the Companies Act 2006.



Mrs E P Scarborough
Director
Approved by the board on 9 September 2026

Scarboroughs Health Ltd
Notes to the Abridged Accounts
for the year ended 31 December 2025


1	Accounting policies

	Basis of preparation
	The abridged accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Freehold buildings	2% reducing balance
	Leasehold land and buildings	over the lease term
	Plant and machinery	25% reducing balance
	Fixtures, fittings, tools and equipment	over 5 years

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

1	Accounting policies (contd.)

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		5		5


3	Tangible fixed assets
					Total
£
	Cost
	At 1 January 2025				113,335
	Additions				42,083
	At 31 December 2025				155,418

	Depreciation
	At 1 January 2025				38,543
	Charge for the year				19,575
	At 31 December 2025				58,118

	Net book value
	At 31 December 2025				97,300
	At 31 December 2024				74,792


4	Related party transactions

	Included in Creditors: amounts falling due within one year is a loan from the director for £3,655 (2024 - £146). This loan is interest free and repayable on demand.


5	Other information

	Scarboroughs Health Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Simene House
	Dottery
	Bridport
	Dorset
	DT6 5HS