FIFE INTENSIVE REHABILITATION AND SUBSTANCE USE TEAM (FIRST) LIMITED
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Cash
£1.4m
-20.1% lowest in 3 filed years
Net assets
£1.3m
-24.7% lowest in 3 filed years
Employees
19
+11.8% vs 2025
Profit before tax
-£437k
-1,673.8% lowest in 3 filed years
Net assets
3-year trend · vs Health Care median
Accounts
3-year trend · Δ = latest vs prior filed period · latest reflected 2026-03-31
| Metric | Trend | 2024-03-31 | 2025-03-31 | 2026-03-31 | Δ vs prior |
|---|---|---|---|---|---|
| Turnover | £1,446,542 | £1,515,852 | £918,274 | -39.4% | |
| Operating profit | £317,669 | £27,782 | — | — | |
| Profit before tax | £317,669 | £27,782 | -£437,237 | -1,673.8% | |
| Net profit | £317,669 | £27,782 | -£437,237 | -1,673.8% | |
| Cash | £1,799,887 | £1,717,171 | £1,371,654 | -20.1% | |
| Total assets less current liabilities | — | £1,772,472 | £1,335,235 | -24.7% | |
| Net assets | £1,744,690 | £1,772,472 | £1,335,235 | -24.7% | |
| Equity | £1,744,690 | £1,772,472 | £1,335,235 | -24.7% | |
| Average employees | 19 | 17 | 19 | +11.8% | |
| Wages | £634,187 | £607,273 | £702,226 | +15.6% | |
| Directors' remuneration | £0 | £0 | — | — |
Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. The Δ column is the change from the prior filed period as a percentage of |prior|; lines a company doesn't report show —. About these numbers
Ratios
Computed from the line items above — sparklines read oldest → newest
| Ratio | Trend | 2024-03-31 | 2025-03-31 | 2026-03-31 |
|---|---|---|---|---|
| Operating margin | 22.0% | 1.8% | — | |
| Net margin | 22.0% | 1.8% | -47.6% | |
| Return on capital employed | — | 1.6% | — | |
| Gearing (liabilities / total assets) | — | 3.2% | 3.9% | |
| Current ratio | 20.80x | 30.98x | 25.31x |
Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.
Name history
Renamed 1 time since incorporation
- FIFE INTENSIVE REHABILITATION AND SUBSTANCE USE TEAM (FIRST) LIMITED 2021-05-21 → present
- FIFE INTENSIVE REHABILITATION & SUBSTANCE MISUSE TEAM LIMITED 2006-03-14 → 2021-05-21
Audit & accounting basis
- Accounting basis
- FRS 102
- Reporting scope
- Standalone (parent only)
- Auditor
- Brown, Scott & Main
- Audit opinion
- Unqualified (clean)
- Going concern
- Affirmed
“Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.”
Significant events
- “On 14 March 2006 the charity changed its status to a company limited by guarantee.”
- “Mr M Petrie was appointed as a trustee on 20 June 2025.”
Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers
People
6 active · 17 resigned
| Name | Role | Appointed | Born | Nationality |
|---|---|---|---|---|
| MACKAY, Donald Reay | Secretary | 2019-06-21 | — | — |
| COLEMAN, Paul | Director | 2022-10-07 | Nov 1977 | British |
| LAMIE, Joan Louisa | Director | 2018-04-16 | Jul 1971 | British |
| MACKAY, Donald Reay | Director | 2011-06-10 | Mar 1960 | British |
| MACLEOD, Jennifer Jean, Dr | Director | 2010-12-10 | Dec 1946 | British |
| PETRIE, Michael | Director | 2025-06-20 | Jul 1999 | British |
Show 17 resigned officers
| Name | Role | Appointed | Resigned |
|---|---|---|---|
| RUSSELL, Alan John | Secretary | 2006-03-14 | 2019-06-21 |
| OSWALDS OF EDINBURGH LIMITED | Corporate Nominee Secretary | 2006-03-14 | 2006-03-14 |
| BARNES, Kelly | Director | 2007-03-16 | 2007-12-07 |
| CAMPBELL, Donald | Director | 2007-12-07 | 2011-03-28 |
| CLARKE, William Lawrie, Councillor | Director | 2006-06-02 | 2007-06-01 |
| FREETH, John | Director | 2006-06-02 | 2008-02-29 |
| FREETH, Katie | Director | 2008-02-29 | 2010-12-10 |
| GRAHAM, Lena | Director | 2006-03-14 | 2014-12-28 |
| HADDOW, Alexander | Director | 2007-12-07 | 2019-10-24 |
| JONES, John | Director | 2006-03-14 | 2019-08-16 |
| MARTIN, John | Director | 2019-06-21 | 2022-09-08 |
| MCLEAN, Mary Elizabeth Ritchie | Director | 2006-09-15 | 2013-06-19 |
| RUSSELL, Alan John | Director | 2006-03-14 | 2019-06-21 |
| WILLIAMSON, Richard Kissock | Director | 2006-03-14 | 2007-06-01 |
| JORDAN COMPANY SECRETARIES LIMITED | Corporate Nominee Director | 2006-03-14 | 2006-03-14 |
| JORDANS (SCOTLAND) LIMITED | Corporate Nominee Director | 2006-03-14 | 2006-03-14 |
| OSWALDS OF EDINBURGH LIMITED | Corporate Nominee Director | 2006-03-14 | 2006-03-14 |
Ownership
Persons with significant control
Filing timeline
Last 20 of 96 total filings
Material constitutional events — rename, articles re-file, resolution
- 2021-09-03 RESOLUTIONS Resolution
- 2021-07-22 MA Memorandum articles
- 2021-06-21 MA Memorandum articles
- 2021-05-21 RESOLUTIONS Resolution PDF
| Date | Type | Category | Description | |
|---|---|---|---|---|
| 2026-07-21 | AA | accounts | Accounts with accounts type full | |
| 2026-03-16 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2025-07-03 | CH01 | officers | Change person director company with change date | |
| 2025-07-02 | AA | accounts | Accounts with accounts type full | |
| 2025-06-20 | AP01 | officers | Appoint person director company with name date | |
| 2025-03-14 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2024-07-03 | AA | accounts | Accounts with accounts type full | |
| 2024-03-14 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2023-07-21 | AA | accounts | Accounts with accounts type full | |
| 2023-03-14 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2022-10-20 | AP01 | officers | Appoint person director company with name date | |
| 2022-09-08 | TM01 | officers | Termination director company with name termination date | |
| 2022-08-04 | AA | accounts | Accounts with accounts type full | |
| 2022-06-23 | AD01 | address | Change registered office address company with date old address new address | |
| 2022-03-14 | CS01 | confirmation-statement | Confirmation statement with no updates | |
| 2021-09-03 | RESOLUTIONS | resolution | Resolution | |
| 2021-08-05 | AA | accounts | Accounts with accounts type full | |
| 2021-07-22 | MA | incorporation | Memorandum articles | |
| 2021-06-21 | MA | incorporation | Memorandum articles | |
| 2021-05-21 | RESOLUTIONS | resolution | Resolution |
Public-record activity
Raw counts from Companies House — last 12–24 months
- Filings
- 2
- Capital events
- 0
- Officers appointed
- 0
- Officers resigned
- 0
last 12 months
last 24 months
last 12 months
last 12 months
Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.