REGISTERED NUMBER: SC640511 (Scotland)

Unaudited Financial Statements for the Year Ended 30 September 2025

for

EAR Health Care Services Ltd.

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mrs D Hodge

REGISTERED OFFICE:

10 Newton Terrace

Charing Cross

Glasgow

G3 7PJ

REGISTERED NUMBER:

SC640511 (Scotland)

ACCOUNTANTS:

AMAS Murrison Limited

Chartered Accountants

10 Newton Terrace

Charing Cross

Glasgow

G3 7PJ

FIXED ASSETS

Tangible assets

4

49,792

56,005

Investment property

5

108,000

282,541

157,792

338,546

CURRENT ASSETS

Debtors

6

32,950

4,134

Cash at bank

50,344

32,638

83,294

36,772

CREDITORS

Amounts falling due within one year

7

76,046

147,061

NET CURRENT ASSETS/(LIABILITIES)

7,248

(110,289

)

TOTAL ASSETS LESS CURRENT LIABILITIES

165,040

228,257

CREDITORS

Amounts falling due after more than one year

8

14,743

175,125

NET ASSETS

150,297

53,132

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

150,197

53,032

150,297

53,132

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 16 September 2026 and were signed by:

Mrs D Hodge - Director

1.	STATUTORY INFORMATION

EAR Health Care Services 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Leasehold improvements

-

20% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation

Taxation for the year comprises current and deferred 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 or deferred 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Leasehold

Plant and

and

improvements

machinery

fittings

£

£

£

COST

At 1 October 2024

17,795

16,718

1,619

Additions

533

3,685

2,551

At 30 September 2025

18,328

20,403

4,170

DEPRECIATION

At 1 October 2024

3,559

6,917

355

Charge for year

3,568

3,202

546

At 30 September 2025

7,127

10,119

901

NET BOOK VALUE

At 30 September 2025

11,201

10,284

3,269

At 30 September 2024

14,236

9,801

1,264

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 October 2024

31,320

7,896

75,348

Additions

-

2,201

8,970

At 30 September 2025

31,320

10,097

84,318

DEPRECIATION

At 1 October 2024

5,220

3,292

19,343

Charge for year

6,525

1,342

15,183

At 30 September 2025

11,745

4,634

34,526

NET BOOK VALUE

At 30 September 2025

19,575

5,463

49,792

At 30 September 2024

26,100

4,604

56,005

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 October 2024

282,541

Disposals

(174,541

)

At 30 September 2025

108,000

NET BOOK VALUE

At 30 September 2025

108,000

At 30 September 2024

282,541

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

3,075

625

Amounts owed by group undertakings

27,375

2,754

Other debtors

2,500

755

32,950

4,134

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

-

353

Hire purchase contracts

4,978

4,427

Wages payable

13,693

13,418

Tax

43,546

25,919

Social security and other taxes

9,899

29,466

Pensions payable

1,056

707

Other creditors

1,857

2,213

Directors' current accounts

1,017

70,558

76,046

147,061

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans - 1-2 years

-

404

Bank loans - 2-5 years

-

155,000

Hire purchase contracts

14,743

19,721

14,743

175,125

9.	RELATED PARTY DISCLOSURES

Included within debtors are amounts owed from group undertakings of £29,375 (2024: £2,754) due from companies related by virtue of common control. The amounts are repayable on demand and do not bear interest.

Also included within debtors is a loan of £2,500 (2024: NIL) between the company and a member of the director's family. The amounts are repayable on demand and do not bear interest.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mrs D Hodge.