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Registration number: SC771773

Insightful Safety Ltd
Unaudited Financial Statements
for the Year Ended 30 June 2025

Insightful Safety Ltd

Contents

Statement of Financial Position | 1
Notes to the Unaudited Financial Statements | 2 to 5

Insightful Safety Ltd

(Registration number: SC771773)
Statement of Financial Position as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 15,091 | 2,324
Current assets |  |  |
Cash at bank and in hand |  | 791 | 9,780
Creditors: Amounts falling due within one year | 6 | (18,213) | (14,405)
Net current liabilities |  | (17,422) | (4,625)
Net liabilities |  | (2,331) | (2,301)
Capital and reserves |  |  |
Called up share capital |  | 1 | 1
Retained earnings |  | (2,332) | (2,302)
Shareholders' deficit |  | (2,331) | (2,301)

For the financial year ending 30 June 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the Company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 19 March 2026

......................................... William Greer Director

Insightful Safety Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The Company is a private company limited by share capital, incorporated in Scotland.

The address of its registered office is:
2 Brownmuir Park
Fordoun
Laurencekirk
AB30 1SJ
Scotland

These financial statements were authorised for issue by the director on 19 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the Company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The Company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the Company's activities.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

Insightful Safety Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

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 taxable income.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual agreement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3 | Staff numbers

The average number of persons employed by the Company (including the Director) during the year, was 1 (2024 - 1).

Insightful Safety Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Motor vehicles £ | Total £
Cost or valuation
At 1 July 2024 | 3,168 | - | 3,168
Additions | - | 17,000 | 17,000
At 30 June 2025 | 3,168 | 17,000 | 20,168
Depreciation
At 1 July 2024 | 844 | - | 844
Charge for the year | 1,046 | 3,187 | 4,233
At 30 June 2025 | 1,890 | 3,187 | 5,077
Carrying amount
At 30 June 2025 | 1,278 | 13,813 | 15,091
At 30 June 2024 | 2,324 | - | 2,324

5 | Debtors

Current | 2025 £ | 2024 £
| - | -

6 | Creditors

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Taxation and social security | 14,470 | 8,885
Accruals and deferred income | 1,300 | 1,100
Other creditors | 2,443 | 4,420
| 18,213 | 14,405

7 | Dividends

Interim dividends paid

Insightful Safety Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

|  | 2025 £ |  | 2024 £
Interim dividend of £43,710.00 (2024 - £33,400.00) per each Ordinary |  | 43,710 |  | 33,400