Company No: SC559002 (Scotland)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

Dr Douglas Robert Walter Smith

REGISTERED OFFICE	Bramble Cottage
	Auchattie
	Banchory
	AB31 6PT
	United Kingdom

COMPANY NUMBER

SC559002 (Scotland)

CHARTERED ACCOUNTANTS	Johnston Carmichael LLP
	15 Academy Street
	Forfar
	DD8 2HA

		2026		2025
		£		£
				Restated - note 2
Fixed assets		1,321		2,274
Current assets		102,047		118,496
Creditors: amounts falling due within one year		( 40,945)		( 5,420)
Net current assets		61,102		113,076
Total assets less current liabilities		62,423		115,350
Accruals and deferred income		( 2,382)		( 2,089)
Net assets		60,041		113,261
Capital and reserves		60,041		113,261

For the financial 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.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements;
• These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime;
• These financial statements have been delivered in accordance with the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Deeside Primary Care Dermatology Limited (registered number: SC559002) were approved and authorised for issue by the director on 18 September 2026 and were signed on its behalf by:

Dr Douglas Robert Walter Smith Director

1. Company information

The Company is a private company limited by shares and is incorporated in the United Kingdom and registered in Scotland (Company no. SC559002). The address of its registered office is Bramble Cottage, Auchattie, Banchory, AB31 6PT, United Kingdom.

2. Prior year adjustment

The comparative results for the year ended 31 March 2025 have been restated to incorporate the impact of a misclassification of investment of Woodlands as stock.

		As previously reported		Adjustment		As restated
Year ended 31 March 2025		£		£		£
Stock - Investment Woodland		56,988		(56,988)		0
Investments (current) - Other investments		0		56,988		56,988

3. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the financial year, including the director	1		1

4. Directors’ benefits: advances, credit and guarantees

Advances

During the year there were advances to the directors totalling £94,218 and repayments totalling £52,389. At 31 March 2026 the company owed money to the director of £40,385 (2024- (£1,444)). The loan is interest is fixed at 3.25% on overdrawn balances, unsecured and has no fixed repayment terms.