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:
**----- Start of picture text -----**
.
**----- End of picture text -----**
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