Company No: 05763528 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Directors	N Arnott
	R W Arnott
	G De la Roche
	D Rainbow
	M Rainbow

Registered office	Suite 12 Unit F2 Sussex Manor Business Park
	Gatwick Road
	Crawley
	RH10 9NH
	United Kingdom

Company number

05763528 (England and Wales)

Accountant	Kreston Reeves LLP
	Springfield House
	Springfield Road
	Horsham
	West Sussex
	RH12 2RG

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Smoke Control Solutions Limited for the financial year ended 30 April 2025 which comprise the Balance Sheet and the related notes 1 to 7 from the Company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/regulation.

It is your duty to ensure that Smoke Control Solutions Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Smoke Control Solutions Limited. You consider that Smoke Control Solutions Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Smoke Control Solutions Limited. 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 financial statements.

This report is made solely to the Board of Directors of Smoke Control Solutions Limited, as a body, in accordance with the terms of our engagement letter dated 04 July 2024. Our work has been undertaken solely to prepare for your approval the financial statements of Smoke Control Solutions Limited and state those matters that we have agreed to state to the Board of Directors of Smoke Control Solutions Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Smoke Control Solutions Limited and its Board of Directors as a body for our work or for this report.

Kreston Reeves LLP

Springfield House
Springfield Road
Horsham
West Sussex
RH12 2RG

16 January 2026

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	6,226		9,217
		6,226		9,217
Current assets
Stocks		38,964		34,489
Debtors	4	1,053,946		871,653
Cash at bank and in hand		82,064		53,773
		1,174,974		959,915
Creditors: amounts falling due within one year	5	( 748,615)		( 512,294)
Net current assets		426,359		447,621
Total assets less current liabilities		432,585		456,838
Creditors: amounts falling due after more than one year	6	( 153,328)		( 213,328)
Net assets		279,257		243,510
Capital and reserves
Called-up share capital	7	7		7
Profit and loss account		279,250		243,503
Total shareholders' funds		279,257		243,510

For the financial year ending 30 April 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 financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Smoke Control Solutions Limited (registered number: 05763528) were approved and authorised for issue by the Board of Directors on 15 January 2026. They were signed on its behalf by:

R W Arnott Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Smoke Control Solutions Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Suite 12 Unit F2 Sussex Manor Business Park, Gatwick Road, Crawley, RH10 9NH, United Kingdom.

The financial statements have been prepared under the historical cost convention, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Finance costs

Finance costs are charged to the Statement of Income and Retained Earnings over the term of the debt using the effective interest method so the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Borrowing costs

All borrowing costs are recognised in profit or loss in the period in which they are incurred.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Factored debts

Factored debts are included on the balance sheet within debtors. The proceeds received from the factor are included in liabilities. Factoring charges are recognised as they accrue and are included as debt factoring charges.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	13		12

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 May 2024	29,264		29,264
Additions	1,241		1,241
Disposals	( 7,857)		( 7,857)
At 30 April 2025	22,648		22,648
Accumulated depreciation
At 01 May 2024	20,047		20,047
Charge for the financial year	2,439		2,439
Disposals	( 6,064)		( 6,064)
At 30 April 2025	16,422		16,422
Net book value
At 30 April 2025	6,226		6,226
At 30 April 2024	9,217		9,217

4. Debtors

	2025		2024
	£		£
Trade debtors	939,444		645,546
Amounts recoverable on contracts	56,914		124,118
Prepayments	8,264		18,352
VAT recoverable	49,324		83,637
	1,053,946		871,653

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	40,000		40,000
Trade creditors	324,895		208,995
Accruals and deferred income	96,059		68,259
Corporation tax	19,072		21,324
CIS withheld	2,791		3,870
Other taxation and social security	12,498		11,903
Other creditors	253,300		157,943
	748,615		512,294

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans	3,333		43,333
Other creditors	149,995		169,995
	153,328		213,328

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
467 Class A ordinary shares of £ 0.01 each	5		5
200 Class B ordinary shares of £ 0.01 each	2		2
	7		7