Company Registration No. SC465180 (Scotland)
Alert Health Ltd
Unaudited accounts
for the year ended 31 March 2026
Alert Health Ltd
Unaudited accounts
Contents
Alert Health Ltd
Company Information
for the year ended 31 March 2026
Directors
Amy MacRae
Ross E Haworth
Company Number
SC465180 (Scotland)
Registered Office
Ground Floor
Aurora House
8 Inverness Campus
Inverness
IV2 5NA
Accountants
CMM Accountancy (Inverness) Limited
The Green House
Beechwood Business Park North
Inverness
IV2 3BL
Alert Health Ltd
Statement of financial position
as at 31 March 2026
Tangible assets
93,207
69,619
Cash at bank and in hand
44,032
118,000
Creditors: amounts falling due within one year
(139,657)
(95,616)
Net current assets
111,752
209,073
Total assets less current liabilities
204,959
278,692
Creditors: amounts falling due after more than one year
(23,196)
(29,152)
Provisions for liabilities
Deferred tax
(12,366)
(9,249)
Net assets
169,397
240,291
Called up share capital
16,666
16,666
Profit and loss account
152,731
223,625
Shareholders' funds
169,397
240,291
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.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
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 29 September 2026 and were signed on its behalf by
Amy MacRae
Director
Company Registration No. SC465180
Alert Health Ltd
Notes to the Accounts
for the year ended 31 March 2026
Alert Health Ltd is a private company, limited by shares, registered in Scotland, registration number SC465180. The registered office is Ground Floor, Aurora House, 8 Inverness Campus, Inverness, IV2 5NA.
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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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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 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:
Land & buildings
10% straight line
Fixtures & fittings
10% - 33.33% straight line
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Alert Health Ltd
Notes to the Accounts
for the year ended 31 March 2026
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
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Tangible fixed assets
Total
Charge for the year
29,789
The company operates a defined contribution scheme for its employees. The assets of the scheme are held separately from those of the company in an independently administered fund. Contributions totaling £5,409 (2025 - £4,540) were payable to the fund at 31 March 2026 and are included in other creditors.
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Operating lease commitments
2026
2025
At 31 March 2026 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Later than one year and not later than five years
90,384
129,120
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Average number of employees
During the year the average number of employees was 17 (2025: 14).