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SECURITY & FIRE SYSTEMS (SCOTLAND) LIMITED

Registered Number
SC137132
(Scotland)

Unaudited Financial Statements for the Year ended
30 November 2024

SECURITY & FIRE SYSTEMS (SCOTLAND) LIMITED
Company Information
for the year from 1 December 2023 to 30 November 2024

Director

Paul Connelly

Registered Address

C/O Johnston Carmichael Llp 1st Floor
227 West George Street
Glasgow
G2 2ND

Registered Number

SC137132 (Scotland)
SECURITY & FIRE SYSTEMS (SCOTLAND) LIMITED
Balance Sheet as at
30 November 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets36,77724,738
6,77724,738
Current assets
Stocks16,914127,670
Debtors4361,838292,964
Cash at bank and on hand109,536378
488,288421,012
Creditors amounts falling due within one year5(373,051)(349,672)
Net current assets (liabilities)115,23771,340
Total assets less current liabilities122,01496,078
Creditors amounts falling due after one year6(6,667)(16,667)
Provisions for liabilities(1,694)(4,517)
Net assets113,65374,894
Capital and reserves
Called up share capital1,0001,002
Profit and loss account112,65373,892
Shareholders' funds113,65374,894
The financial statements were approved and authorised for issue by the Director on 25 August 2025, and are signed on its behalf by:
Paul Connelly
Director
Registered Company No. SC137132
SECURITY & FIRE SYSTEMS (SCOTLAND) LIMITED
Notes to the Financial Statements
for the year ended 30 November 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Turnover policy
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Employee benefits
The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.
Current taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. Current or deferred taxation assets and liabilities are not discounted. Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
Deferred tax
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.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)Straight line (years)
Plant and machinery-4
Fixtures and fittings-5
Vehicles25-
Finance leases and hire purchase contracts
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
Stocks and work in progress
Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.Average number of employees

20242023
Average number of employees during the year1922
3.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 December 2350,29523,98525,31899,598
Additions4,520-2,7347,254
Disposals(39,703)(500)(13,670)(53,873)
At 30 November 2415,11223,48514,38252,979
Depreciation and impairment
At 01 December 2332,50519,87022,48574,860
Charge for year2,9101,0291,5125,451
On disposals(22,331)(500)(11,278)(34,109)
At 30 November 2413,08420,39912,71946,202
Net book value
At 30 November 242,0283,0861,6636,777
At 30 November 2317,7904,1152,83324,738
4.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables349,817266,096
Other debtors3007,074
Prepayments and accrued income11,72117,450
Deferred tax asset, debtors-2,344
Total361,838292,964
5.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables141,484213,421
Bank borrowings and overdrafts10,00084,093
Taxation and social security100,38144,054
Other creditors103,7095,017
Accrued liabilities and deferred income17,4773,087
Total373,051349,672
6.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts6,66716,667
Total6,66716,667
7.Capital commitments
Minimum lease payments fall due as follows: Non- cancellable operating leases 30.11.24 30.11.23 £ £ Within one year 58,647 52,559 Between one and five years