REGISTERED NUMBER: SC105490 (Scotland)

Report of the Director and

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Standard Security Systems Limited

Page

Company Information

1

Report of the Director

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

5

DIRECTOR:

A Paterson

REGISTERED OFFICE:

9B Hunter Drive

Stonehaven

Kincardineshire

AB39 2BG

REGISTERED NUMBER:

SC105490 (Scotland)

ACCOUNTANTS:

MacDonald Accountancy Services

11 Margaret Street

Stonehaven

Aberdeenshire

AB39 2AY

The director presents his report with the financial statements of the company for the year ended 31 March 2025.

DIRECTOR

A Paterson held office during the whole of the period from 1 April 2024 to the date of this report.

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

A Paterson - Director

9 October 2025

TURNOVER

42,948

45,025

Cost of sales

7,456

11,086

GROSS PROFIT

35,492

33,939

Administrative expenses

40,567

34,478

OPERATING LOSS and

LOSS BEFORE TAXATION

(5,075

)

(539

)

Tax on loss

-

-

LOSS FOR THE FINANCIAL YEAR

(5,075

)

(539

)

FIXED ASSETS

Tangible assets

5

9,000

-

CURRENT ASSETS

Cash at bank

7,386

18,606

CREDITORS

Amounts falling due within one year

6

19,324

16,469

NET CURRENT (LIABILITIES)/ASSETS

(11,938

)

2,137

TOTAL ASSETS LESS CURRENT LIABILITIES

(2,938

)

2,137

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(3,038

)

2,037

SHAREHOLDERS' FUNDS

(2,938

)

2,137

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the director and authorised for issue on 9 October 2025 and were signed by:

A Paterson - Director

1.	STATUTORY INFORMATION

Standard Security Systems Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

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 that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	OPERATING LOSS

The operating loss is stated after charging:

31.3.25

31.3.24

£

£

Depreciation - owned assets

2,439

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

Additions

11,439

At 31 March 2025

11,439

DEPRECIATION

Charge for year

2,439

At 31 March 2025

2,439

NET BOOK VALUE

At 31 March 2025

9,000

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Other creditors

19,324

16,469