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Registered number: SC286005 LOCK SHOP & SECURITY SERVICES LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
LOCK SHOP & SECURITY SERVICES LIMITED COMPANY INFORMATION
Directors | D McIntosh (appointed 14 August 2024)
| S Devlin (appointed 14 August 2024)
| A Robb (appointed 14 August 2024)
Registered number | SC286005
Registered office | 203 - 209 Strathmore Avenue
| Dundee
| DD3 6SN
Accountants | EQ Accountants Limited
| Chartered Accountants
| 14 City Quay
| Dundee
| DD1 3JA
LOCK SHOP & SECURITY SERVICES LIMITED REGISTERED NUMBER: SC286005 STATEMENT OF FINANCIAL POSITION AS AT 30 JUNE 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Intangible assets | 5 |  | 800 |  | 17,600
Tangible assets | 4 |  | 20,161 |  | 281,374
|  |  | 20,961 |  | 298,974
Current assets |  |  |  |  |
Stocks |  | 141,327 |  | 184,287 |
Debtors: amounts falling due within one year | 6 | 50,087 |  | 605,362 |
Cash at bank and in hand |  | 261,954 |  | 178,445 |
|  | 453,368 |  | 968,094 |
Creditors: amounts falling due within one year | 7 | (136,220) |  | (82,893) |
Net current assets |  |  | 317,148 |  | 885,201
Total assets less current liabilities |  |  | 338,109 |  | 1,184,175
Provisions for liabilities |  |  |  |  |
Deferred Tax |  | (4,527) |  | (7,697) |
|  |  | (4,527) |  | (7,697)
Net assets |  |  | 333,582 |  | 1,176,478
Capital and reserves |  |  |  |  |
Called up share capital | 8 |  | 100 |  | 100
Revaluation reserve |  |  | - |  | 250,000
Profit and loss account |  |  | 333,482 |  | 926,378
|  |  | 333,582 |  | 1,176,478
Page 1
LOCK SHOP & SECURITY SERVICES LIMITED REGISTERED NUMBER: SC286005 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 JUNE 2025 The directors consider 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 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. 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 statement of comprehensive income 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 on 11 February 2026.
S Devlin
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
LOCK SHOP & SECURITY SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
1. | General information
Lock Shop & Security Services Limited is a private company, limited by shares, domiciled in Scotland with the registration number SC286005. The registered office and principal place of trading is 203-209 Strathmore Avenue, Dundee, DD3 6SN. 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 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably. Rendering of services Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably. Page 3
LOCK SHOP & SECURITY SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.3 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date. Page 4
LOCK SHOP & SECURITY SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.4 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Freehold property | - | Not depreciated
|  |  |  | Plant and Machinery | - | 15%
|  |  |  | Motor Vehicles | - | 25%
|  |  |  | Fixtures & Fittings | - | 10%-15%
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.5 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the reporting date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.6 | Intangible assets
Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Statement of comprehensive income over its useful economic life. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years. Page 5
LOCK SHOP & SECURITY SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025 2.Accounting policies (continued)
| 2.7 | 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 7 (2024 - 9).
4. | Tangible fixed assets
|  | Freehold property | Plant and Machinery | Motor Vehicles | Fixtures and Fittings | Total
|  | £ | £ | £ | £ | £
| Cost or valuation |  |  |  |  |
| At 1 July 2024 | 250,000 | 39,208 | 15,408 | 64,671 | 369,287
| Disposals | (250,000) | - | - | (50,693) | (300,693)
| At 30 June 2025 | - | 39,208 | 15,408 | 13,978 | 68,594
| Depreciation |  |  |  |  |
| At 1 July 2024 | - | 26,420 | 12,895 | 48,598 | 87,913
| Charge for the year on owned assets | - | 1,918 | 628 | 1,297 | 3,843
| Disposals | - | - | - | (43,323) | (43,323)
| At 30 June 2025 | - | 28,338 | 13,523 | 6,572 | 48,433
| Net book value |  |  |  |  |
| At 30 June 2025 | - | 10,870 | 1,885 | 7,406 | 20,161
| At 30 June 2024 | 250,000 | 12,788 | 2,513 | 16,073 | 281,374
Page 6
LOCK SHOP & SECURITY SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
5. | Intangible assets
|  | Development | Goodwill | Total
|  | £ | £ | £
| Cost |  |  |
| At 1 July 2024 | 4,000 | 320,000 | 324,000
| At 30 June 2025 | 4,000 | 320,000 | 324,000
| Amortisation |  |  |
| At 1 July 2024 | 2,400 | 304,000 | 306,400
| Charge for the year on owned assets | 800 | 16,000 | 16,800
| At 30 June 2025 | 3,200 | 320,000 | 323,200
| Net book value |  |  |
| At 30 June 2025 | 800 | - | 800
| At 30 June 2024 | 1,600 | 16,000 | 17,600
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 33,823 | 46,403
| Other debtors | 8,048 | 543,224
| Prepayments and accrued income | 8,216 | 15,735
|  | 50,087 | 605,362
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade creditors | 42,594 | 54,156
| Other taxation and social security | 35,283 | 21,213
| Other creditors | 48,730 | -
| Accruals and deferred income | 9,613 | 7,524
|  | 136,220 | 82,893
Page 7
LOCK SHOP & SECURITY SERVICES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025
8. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 70 (2024 - 100) Ordinary shares of £1.00 each | 70 | 100
|  | 30 (2024 - ) A Ordinary shares of £1.00 each | 30 | -
|  |  | 100 | 100
| On the 21st of August 2024, 30 Ordinary Shares of £1.00 each were reclassified to 30 A Ordinary Shares of £1.00 each.
Page 8