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REGISTERED NUMBER: SC288821 (Scotland)

Unaudited Financial Statements for the Year Ended 31 July 2025

for

Pressure Control Systems Limited

| Pressure Control Systems Limited (Registered number: SC288821) |

Contents of the Financial Statements

for the Year Ended 31 July 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 3 |

| Accountants' Report | 6 |

| Pressure Control Systems Limited |

Company Information

for the Year Ended 31 July 2025

| DIRECTOR: | B Mowat

| SECRETARY: | Stronachs Secretaries Limited

| REGISTERED OFFICE: | 34 Albyn Place

| ABERDEEN

| AB10 1YL

| BUSINESS ADDRESS: | Unit 2, Kirkhill Place

| Kirkhill Industrial Estate

| Dyce

| ABERDEEN

| AB21 0GU

| REGISTERED NUMBER: | SC288821 (Scotland)

| ACCOUNTANTS: | Atholl Scott

| Victoria House

| 13 Victoria Street

| ABERDEEN

| AB10 1XB

| Pressure Control Systems Limited (Registered number: SC288821) |

Balance Sheet

31 July 2025

| 31.7.25 |  | 31.7.24

| Notes | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 9,510 |  | 12,183 |  |

CURRENT ASSETS

Stocks | 5 | 91,965 |  | 92,306 |  |

Debtors | 6 | 1,154,859 |  | 1,154,887 |  |

Cash at bank and in hand | 368,366 |  | 816,642 |  |

1,615,190 |  | 2,063,835 |  |

CREDITORS

Amounts falling due within one year | 7 | (624,137 | ) | (1,236,436 | ) |

NET CURRENT ASSETS | 991,053 |  | 827,399 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,000,563 |  | 839,582 |  |

PROVISIONS FOR LIABILITIES | (2,378 | ) | (3,046 | ) |

NET ASSETS | 998,185 |  | 836,536 |  |

CAPITAL AND RESERVES

Called up share capital | 400 |  | 400 |  |

Retained earnings | 997,785 |  | 836,136 |  |

SHAREHOLDERS' FUNDS | 998,185 |  | 836,536 |  |

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 January 2026 and were signed by:

B Mowat - Director

| Pressure Control Systems Limited (Registered number: SC288821) |

Notes to the Financial Statements

for the Year Ended 31 July 2025

1. | STATUTORY INFORMATION

| Pressure Control 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 represents amounts receivable for goods sold and services rendered during the year, exclusive of value added tax.

| 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 | - | 25% on reducing balance

| Fixtures and fittings | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| Hire purchase and leasing commitments

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| Pressure Control Systems Limited (Registered number: SC288821) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

2. | ACCOUNTING POLICIES - continued

| 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 6 (2024 - 6 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Motor |

| machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 August 2024 | 13,034 |  | 4,869 |  | 14,315 |  | 32,218 |  |

| Additions | 500 |  | - |  | - |  | 500 |  |

| At 31 July 2025 | 13,534 |  | 4,869 |  | 14,315 |  | 32,718 |  |

| DEPRECIATION

| At 1 August 2024 | 9,225 |  | 4,547 |  | 6,263 |  | 20,035 |  |

| Charge for year | 1,079 |  | 81 |  | 2,013 |  | 3,173 |  |

| At 31 July 2025 | 10,304 |  | 4,628 |  | 8,276 |  | 23,208 |  |

| NET BOOK VALUE

| At 31 July 2025 | 3,230 |  | 241 |  | 6,039 |  | 9,510 |  |

| At 31 July 2024 | 3,809 |  | 322 |  | 8,052 |  | 12,183 |  |

5. | STOCKS

| 31.7.25 |  | 31.7.24

£ | £ |

| Stocks | 91,965 |  | 92,306 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade debtors | 1,019,669 |  | 726,404 |  |

| Directors' loan accounts | 15,768 |  | - |  |

| Tax recoverable | 5,322 |  | - |  |

| Prepayments | 114,100 |  | 428,483 |  |

1,154,859 |  | 1,154,887 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 31.7.25 |  | 31.7.24

£ | £ |

| Trade creditors | 396,502 |  | 1,085,620 |  |

| Tax | 89,122 |  | 63,673 |  |

| PAYE | 3,296 |  | 4,030 |  |

| VAT | 87,956 |  | 7,445 |  |

| Directors' loan accounts | - |  | 61 |  |

| Accrued expenses | 47,261 |  | 75,607 |  |

624,137 |  | 1,236,436 |  |

| Pressure Control Systems Limited (Registered number: SC288821) |

Notes to the Financial Statements - continued

for the Year Ended 31 July 2025

8. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

| 31.7.25 |  | 31.7.24

£ | £ |

| Within one year | 38,220 |  | 38,220 |  |

| Between one and five years | 47,289 |  | 80,684 |  |

| In more than five years | 2,413 |  | 7,238 |  |

87,922 |  | 126,142 |  |

9. | SECURED DEBTS

| There is a bond and floating charge over the assets of the company (created 27 June 2006 in favour of The Royal Bank of Scotland plc.

10. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 July 2025 and 31 July 2024:

| 31.7.25 |  | 31.7.24

£ | £ |

| B Mowat

| Balance outstanding at start of year | - |  | - |  |

| Amounts advanced | 15,768 |  | - |  |

| Amounts repaid | - |  | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 15,768 |  | - |  |

| Advances and repayments during the year have been summarised. The above loan is unsecured, interest free and repayable on demand.

11. | RELATED PARTY DISCLOSURES

| During the year, total dividends of £86,720 (2024 - £56,160) were paid to the director .

| During the year B Mowat (director) decreased the amount loaned to the company by £61 leaving a balance of £nil (2024 £61).

12. | ULTIMATE CONTROLLING PARTY

| Mr B Mowat is the ultimate controlling party by virtue of his 100% shareholding in the holding company.

Accountants' Report to the Director

on the Unaudited Financial Statements of

Pressure Control Systems Limited

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Pressure Control Systems Limited for the year ended 31 July 2025 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

This report is made solely to the director of Pressure Control Systems Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Pressure Control Systems Limited and state those matters that we have agreed to state to the director of Pressure Control Systems Limited in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Pressure Control Systems 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 Pressure Control Systems Limited. You consider that Pressure Control Systems Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Pressure Control Systems 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.

Atholl Scott

Victoria House

13 Victoria Street

ABERDEEN

AB10 1XB

8 January 2026