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Registered number: SC616765










SIMPLE TECHNICAL SOLUTIONS HOLDINGS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

 
SIMPLE TECHNICAL SOLUTIONS HOLDINGS LIMITED
 

COMPANY INFORMATION


Directors
Mr G Riddell 
Mrs S Batten (resigned 28 March 2025)




Registered number
SC616765



Registered office
Unit 3 Bankhead Avenue
Bankhead Industrial Estate

Glenrothes

Fife

KY7 6JG




Accountants
EQ Accountants Limited
Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH





 
SIMPLE TECHNICAL SOLUTIONS HOLDINGS LIMITED
REGISTERED NUMBER: SC616765

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2024

2024
2023
£
£

Fixed assets
  

Fixed asset investments
  
33,735
33,734

  
33,735
33,734

Current assets
  

Debtors: amounts falling due after more than one year
 5 
1,851,088
1,851,088

Bank and cash balances
  
41
-

  
1,851,129
1,851,088

Creditors: amounts falling due within one year
 6 
(78)
(77)

Net current assets
  
 
 
1,851,051
 
 
1,851,011

Total assets less current liabilities
  
1,884,786
1,884,745

Creditors: Amounts Falling Due After More Than One Year
 7 
(1,864,865)
(1,864,625)

  

Net assets
  
19,921
20,120


Capital and reserves
  

Called up share capital 
 8 
1,000
1,000

Profit and loss account
  
18,921
19,120

  
19,921
20,120


Page 1

 
SIMPLE TECHNICAL SOLUTIONS HOLDINGS LIMITED
REGISTERED NUMBER: SC616765

STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2024

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




Mr G Riddell
Director

Date: 23 December 2025

The notes on pages 3 to 5 form part of these financial statements.

Page 2

 
SIMPLE TECHNICAL SOLUTIONS HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

1.


General information

Simple Technical Solutions Holdings Limited is limited by shares and incorporated in Scotland with the registration number SC616765. The address of the registered office is Unit 3 Bankhead Avenue, Bankhead Industrial Estate, Glenrothes, Fife, KY7 6JG.
The financial statements are presented in Sterling which is the functional currency of the Company and rounded lo the nearest £.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Exemption from preparing consolidated financial statements

The Company, and the Group headed by it, qualify as small as set out in section 383 of the Companies Act 2006 and the parent and Group are considered eligible for the exemption to prepare consolidated accounts.

 
2.3

Going concern

At the time of approving the financial statements, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements. 

 
2.4

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.5

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


3.


Employees




The average monthly number of employees, including directors, during the year was 2 (2023 - 2).

Page 3

 
SIMPLE TECHNICAL SOLUTIONS HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

4.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 1 January 2024
33,734


Additions
1



At 31 December 2024
33,735




The Company owns 100% of the issued ordinary share capital of GR8 Developments Limited, Simple Technical Solutions Limited, Simple Technical Solutions GmbH and Purple Venture 701 Limited. During the year the company acquired 100% of the issued share capital of Simple Technical Solutions Mechanical Engineering Limited. 


5.


Debtors

2024
2023
£
£

Due after more than one year

Amounts owed by group undertakings
1,851,088
1,851,088

1,851,088
1,851,088



6.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
1
-

Other creditors
77
77

78
77


The bank loans are secured by a floating charge over the assets of the company.

Page 4

 
SIMPLE TECHNICAL SOLUTIONS HOLDINGS LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024

7.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Amounts owed to group undertakings
1,864,865
1,864,625

1,864,865
1,864,625


The bank loans are secured by a floating charge over the assets of the company.


8.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



475 (2023 - 475) Ordinary A shares of £1.00 each
475
475
500 (2023 - 500) Ordinary B shares of £1.00 each
500
500
25 (2023 - 25) Ordinary C shares of £1.00 each
25
25

1,000

1,000



9.


Contingent liabilities

The company has entered into a bank cross guarantee with group companies GR8 Developments Limited, Simple Technical Solutions Limited and Purple Venture 701 Limited. 


10.


Related party transactions

Included within creditors is an amount of £464,864 (2023 - £463,774) due to Simple Technical Solutions Limited. No interest or repayment terms have been agreed.
Included within debtors is an amount of £1,821,088 (2023 - £1,821,088) due from GR8 Developments Limited. No interest or repayment terms have been agreed.
Included within debtors is an amount of £30,000 (2023 - £30,000) due from Simple Technical Solutions GmbH. No interest or repayment terms have been agreed.
Included within creditors is an amount of £1,400,001 (2023 - £1,400,851) due to Purple Venture 701 Limited. No interest or repayment terms have been agreed.
Mr G Riddell, a director, has guaranteed the borrowings of Purple Venture 701 Limited.


Page 5