Accutree Ltd - Filleted accounts

Accutree Ltd
Registered number:		SC099513
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		6,437			8,758
Investments	4		537,047			537,047
			543,484			545,805

Current assets
Stocks		63,207			47,312
Debtors	5	739,728			619,414
Cash at bank and in hand		140,158			140,745
		943,093			807,471

Creditors: amounts falling due within one year	6	(231,994)			(161,659)

Net current assets			711,099			645,812

Total assets less current liabilities			1,254,583			1,191,617

Creditors: amounts falling due after more than one year	7		(516,793)			(546,188)

Provisions for liabilities			(1,609)			-


Net assets			736,181			645,429

Capital and reserves
Called up share capital			100			100
Profit and loss account			736,081			645,329

Shareholders' funds			736,181			645,429

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.




Tariq Butt
Director
Approved by the board on 24 August 2026

Accutree Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The 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:

	Fixtures & Fittings	20% Reducing balance method
	Motor Vehicles	25% Reducing balance method


	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	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.

	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.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

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


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			15		12


3	Tangible fixed assets
		Fixtures, fittings & office Equipment		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	123,690		7,749		131,439
	Additions	4,498		-		4,498
	Disposals	(121,553)		-		(121,553)
	At 31 March 2026	6,635		7,749		14,384

	Depreciation
	At 1 April 2025	117,231		5,450		122,681
	Charge for the year	6,244		575		6,819
	On disposals	(121,553)		-		(121,553)
	At 31 March 2026	1,922		6,025		7,947

	Net book value
	At 31 March 2026	4,713		1,724		6,437
	At 31 March 2025	6,459		2,299		8,758


4	Investments
Investments in
subsidiary
undertakings
£
	Cost
	At 1 April 2025					537,047

	At 31 March 2026					537,047


	Accutree Ltd holds a 100% beneficial interest in the share capital of the company, Village Pharmacy (Cumbernauld) Ltd (SC368129), which are operating as dispensing chemist.


5	Debtors			2026		2025
£					£

	Trade debtors			254,974		142,277
	Amounts owed by group undertakings and undertakings in which the company has a participating interest			19,558		9,839
	Other debtors			465,196		467,298
				739,728		619,414


6	Creditors: amounts falling due within one year			2026		2025
£					£

	Bank loans and overdrafts			-		8,263
	Trade creditors			172,157		108,774
	Taxation and social security costs			59,837		44,622
				231,994		161,659


7	Creditors: amounts falling due after one year			2026		2025
£					£

	Bank loans			-		24,921
	Amounts owed to group undertakings and undertakings in which the company has a participating interest			516,793		521,267
				516,793		546,188


8	Loans			2026		2025
£					£
	Creditors include:

	Secured bank loans			-		33,184


	The Santander loan comprises a bond and floating charge secured over the assets of the company over a 5 year term, was fully repaid during the year.


9	Related party transactions

	Village Pharmacy (Cumbernauld) Ltd (SC368129) Various debit and credit transfers were effected with the subsidiary company, Village Pharmacy (Cumbernauld) Ltd leaving a balance of £516,793 (2025: £521,267). The companies have common directorship. Blackstone Properties Ltd (SC366842) Various debit and credit transfers were effected with Blackstone Properties Ltd which has common directorship and shareholdings, leaving a balance of £465,196 (2025: £467,298).


10	Controlling party

	The company was under the control of the directors, Tariq Butt and Habib Khan.


11	Other information

	Accutree Ltd is a private company limited by shares and incorporated in Scotland. Its registered office is:
	20 Deaconsgrange Road
	Thornliebank
	Glasgow
	G46 7UL