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REGISTERED NUMBER: SC614701 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

SPRINKTEC LTD

| SPRINKTEC LTD (REGISTERED NUMBER: SC614701) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Chartered Accountants' Report | 8 |

| SPRINKTEC LTD |

Company Information

for the Year Ended 31 December 2025

| DIRECTORS: | A Crichton

| Mrs S Crichton

| REGISTERED OFFICE: | 29 Brandon Street

| Hamilton

| ML3 6DA

| REGISTERED NUMBER: | SC614701 (Scotland)

| ACCOUNTANTS: | Sharles Ltd

| Chartered Accountants

| 29 Brandon Street

| Hamilton

| ML3 6DA

| BANKERS: | The Royal Bank of Scotland

| 24/25 Princes Square

| East Kilbride

| G74 1LJ

| SPRINKTEC LTD (REGISTERED NUMBER: SC614701) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 31,236 |  | 44,084 |  |

CURRENT ASSETS

Debtors | 6 | 28,661 |  | 12,442 |  |

Cash at bank | 97,651 |  | 88,908 |  |

126,312 |  | 101,350 |  |

CREDITORS

Amounts falling due within one year | 7 | 71,772 |  | 50,230 |  |

NET CURRENT ASSETS | 54,540 |  | 51,120 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 85,776 |  | 95,204 |  |

CREDITORS

Amounts falling due after more than one year | 8 | (3,777 | ) | (12,840 | ) |

PROVISIONS FOR LIABILITIES | (7,809 | ) | (11,021 | ) |

NET ASSETS | 74,190 |  | 71,343 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 74,090 |  | 71,243 |  |

SHAREHOLDERS' FUNDS | 74,190 |  | 71,343 |  |

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

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

The directors acknowledge their 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.

| SPRINKTEC LTD (REGISTERED NUMBER: SC614701) |

Balance Sheet - continued

31 December 2025

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 Board of Directors and authorised for issue on 18 February 2026 and were signed on its behalf by:

A Crichton - Director

| SPRINKTEC LTD (REGISTERED NUMBER: SC614701) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Sprinktec Ltd 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | STATEMENT OF COMPLIANCE

| 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. There were no material departures from that standard.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| The financial statements have been prepared on a going concern basis.

| Turnover

| Turnover is derived from work done and services supplied by the company as a contractor providing fire prevention design, management and training services.

| Turnover therefore represents the value of work done and services supplied, net of discounts and excluding value added tax, and is recognised at the point that the company obtains the right to consideration.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Plant and machinery etc | - | Straight line over 4 years

| At each balance sheet date, the company reviews the carrying amounts of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Expenditure of £250 or more on individual tangible fixed assets is capitalised at cost. Expenditure on assets below this threshold is charged directly to the profit and loss account in the period it is incurred.

| 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.

| SPRINKTEC LTD (REGISTERED NUMBER: SC614701) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

3. | ACCOUNTING POLICIES - continued

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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.

4. | EMPLOYEES AND DIRECTORS

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

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 55,770 |  |

| Additions | 1,110 |  |

| Disposals | (2,763 | ) |

| At 31 December 2025 | 54,117 |  |

| DEPRECIATION

| At 1 January 2025 | 11,686 |  |

| Charge for year | 13,958 |  |

| Eliminated on disposal | (2,763 | ) |

| At 31 December 2025 | 22,881 |  |

| NET BOOK VALUE

| At 31 December 2025 | 31,236 |  |

| At 31 December 2024 | 44,084 |  |

| SPRINKTEC LTD (REGISTERED NUMBER: SC614701) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025

| and 31 December 2025 | 47,347 |  |

| DEPRECIATION

| At 1 January 2025 | 7,890 |  |

| Charge for year | 11,837 |  |

| At 31 December 2025 | 19,727 |  |

| NET BOOK VALUE

| At 31 December 2025 | 27,620 |  |

| At 31 December 2024 | 39,457 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 26,486 |  | 10,943 |  |

| Other debtors | 2,175 |  | 1,499 |  |

28,661 |  | 12,442 |  |

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

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 9,064 |  | 9,064 |  |

| Trade creditors | 9,580 |  | 10,960 |  |

| Taxation and social security | 30,291 |  | 26,681 |  |

| Other creditors | 22,837 |  | 3,525 |  |

71,772 |  | 50,230 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 3,777 |  | 12,840 |  |

| SPRINKTEC LTD (REGISTERED NUMBER: SC614701) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

9. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | 12,841 |  | 21,904 |  |

| Hire purchase contracts are secured against the assets to which they relate.

10. | RELATED PARTY DISCLOSURES

| The company operates a loan account with the directors. At the year end the directors were owed £997 (2024: £1,125) by the company. This amount is unsecured, interest free and has no fixed repayment terms.

| The company operates a loan account with Fire Systems Academy Ltd, a company under common control. At the year end Fire Systems Academy Ltd owed £1,000 (2024: £-) to the company. This amount is unsecured, interest free and has no fixed repayment terms.

Chartered Accountants' Report to the Board of Directors

on the Unaudited Financial Statements of

Sprinktec Ltd

The following reproduces the text of the report prepared for the directors 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 Directors 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 Sprinktec Ltd for the year ended 31 December 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.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the Board of Directors of Sprinktec Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Sprinktec Ltd and state those matters that we have agreed to state to the Board of Directors of Sprinktec Ltd, as a body, in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Sprinktec Ltd 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 Sprinktec Ltd. You consider that Sprinktec Ltd 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 Sprinktec Ltd. 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.

Sharles Ltd

Chartered Accountants

29 Brandon Street

Hamilton

ML3 6DA

18 February 2026