Registration number: CS001144
Comfort Zone Alternative Therapies SCIO
Annual Report and Unaudited Financial Statements
for the Year Ended 31 March 2025
Clyde Business Services 159 King Street Glasgow Lanarkshire G73 1BZ
Comfort Zone Alternative Therapies SCIO
Contents
| Company Information | 1 |
|---|---|
| Directors' Report | 2 |
| Accountants' Report | 3 |
| Profit and Loss Account | 4 |
| Statement of Comprehensive Income | 5 |
| Balance Sheet | 6 |
| Statement of Changes in Equity | 7 |
| Notes to the Unaudited Financial Statements | 8 |
| Detailed Profit and Loss Account | 9 to 10 |
Comfort Zone Alternative Therapies SCIO
Company Information
Chairman
Directors
Registered office
Accountants
Clyde Business Services 159 King Street Glasgow Lanarkshire G73 1BZ
Page 1
Comfort Zone Alternative Therapies SCIO
Directors' Report for the Year Ended 31 March 2025
The directors present their report and the financial statements for the year ended 31 March 2025.
Directors of the company
The directors who held office during the year were as follows:
Principal activity
The principal activity of the company is charity
Small companies provision statement
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
Approved and authorised by the Board on 29 April 2025 and signed on its behalf by:
.........................................
Page 2
Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of Comfort Zone Alternative Therapies SCIO for the Year Ended 31 March 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Comfort Zone Alternative Therapies SCIO for the year ended 31 March 2025 as set out on pages 4 to 8 from the company's accounting records and from information and explanations you have given us.
It is your duty to ensure that Comfort Zone Alternative Therapies SCIO has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Comfort Zone Alternative Therapies SCIO. You consider that Comfort Zone Alternative Therapies SCIO is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Comfort Zone Alternative Therapies SCIO. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
......................................
Clyde Business Services 159 King Street Glasgow Lanarkshire G73 1BZ 29 April 2025
Page 3
Comfort Zone Alternative Therapies SCIO
Profit and Loss Account for the Year Ended 31 March 2025
| Note Turnover Cost of sales Gross loss Administrative expenses Other operating income Operating profit/(loss) Profit/(loss) before tax Profit/(loss) for the financial year The above results were derived from continuing operations. |
2025 £ - (2,991) (2,991) (1,241) 4,801 569 569 569 |
2024 £ - (3,800) |
|---|---|---|
| (3,800) (920) 3,760 |
||
| (960) | ||
| (960) | ||
| (960) | ||
The company has no recognised gains or losses for the year other than the results above.
The notes on page 8 form an integral part of these financial statements. Page 4
Comfort Zone Alternative Therapies SCIO
Statement of Comprehensive Income for the Year Ended 31 March 2025
| Profit/(loss) for the year Total comprehensive income for the year |
2025 £ 569 569 |
2024 £ (960) |
|---|---|---|
| (960) |
The notes on page 8 form an integral part of these financial statements. Page 5
Comfort Zone Alternative Therapies SCIO
(Registration number: CS001144) Balance Sheet as at 31 March 2025
| Note Current assets Cash at bank and in hand Capital and reserves Retained earnings Shareholders' funds |
2025 £ 1,555 1,555 1,555 |
2024 £ 986 |
|---|---|---|
| 986 | ||
| 986 |
For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
-
The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
-
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
Approved and authorised by the Board on 29 April 2025 and signed on its behalf by:
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.
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Chairman
The notes on page 8 form an integral part of these financial statements. Page 6
Comfort Zone Alternative Therapies SCIO
Statement of Changes in Equity for the Year Ended 31 March 2025
| At 1 April 2024 Profit for the year At 31 March 2025 At 1 April 2023 Loss for the year At 31 March 2024 |
Retained earnings £ 986 569 1,555 Retained earnings £ 1,946 (960) 986 |
Total £ 986 569 |
|---|---|---|
| 1,555 | ||
| Total £ 1,946 (960) |
||
| 986 |
The notes on page 8 form an integral part of these financial statements. Page 7
Comfort Zone Alternative Therapies SCIO
Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025
1 General information
The company is a private company limited by share capital, incorporated in Scotland.
The address of its registered office is:
t
These financial statements were authorised for issue by the Board on 29 April 2025.
2 Accounting policies
Summary of significant accounting policies and key accounting estimates
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
Basis of preparation
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
Going concern
The financial statements have been prepared on a going concern basis.
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.
3 Staff numbers
The average number of persons employed by the company (including directors) during the year, was 5 (2024 - 5).
4 Share capital
Page 8
Comfort Zone Alternative Therapies SCIO
Detailed Profit and Loss Account for the Year Ended 31 March 2025
| turnover (analysed below) Cost of sales (analysed below) Gross loss Administrative expenses Establishment costs (analysed below) General administrative expenses (analysed below) Finance charges (analysed below) Other operating income (analysed below) Operating profit/(loss) Profit/(loss) before tax |
2025 £ - (2,991) (2,991) (348) (821) (72) (1,241) 4,801 569 569 |
2024 £ - (3,800) |
|---|---|---|
| (3,800) | ||
| (360) (560) - |
||
| (920) 3,760 |
||
| (960) | ||
| (960) |
This page does not form part of the statutory financial statements. Page 9
Comfort Zone Alternative Therapies SCIO
Detailed Profit and Loss Account for the Year Ended 31 March 2025
| Cost of sales Direct costs Establishment costs Water rates General administrative expenses Sundry expenses Motor expenses Accountancy fees Finance charges Bank charges Other operating income Other operating income |
2025 £ (2,991) (348) (331) (130) (360) (821) (72) 4,801 |
2024 £ (3,800) (360) |
|---|---|---|
| (75) (125) (360) |
||
| (560) | ||
| - | ||
| 3,760 |
This page does not form part of the statutory financial statements. Page 10