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Registered number: SC635053
Subsea Pressure Controls Ltd
Unaudited Financial Statements
For The Year Ended 31 July 2025
Infinity Advisors Ltd t/a Infinity Partnership
Subsea Pressure Controls Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Subsea Pressure Controls Ltd
Balance Sheet
As At 31 July 2025
Balance Sheet
Registered number: SC635053

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 173,603 |  | 171,747
Tangible Assets | 5 |  | 514,738 |  | 521,070
|  |  | 688,341 |  | 692,817
CURRENT ASSETS
Debtors | 6 | 452,434 |  | 353,918 |
Cash at bank and in hand |  | 121,502 |  | 194,814 |
|  | 573,936 |  | 548,732 |
Creditors: Amounts Falling Due Within One Year | 7 | (1,146,906 ) |  | (1,147,705 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (572,970 ) |  | (598,973 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 115,371 |  | 93,844
NET ASSETS |  |  | 115,371 |  | 93,844
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 115,271 |  | 93,744
SHAREHOLDERS' FUNDS |  |  | 115,371 |  | 93,844

Page 1
Page 2
Subsea Pressure Controls Ltd
Balance Sheet (continued)
As At 31 July 2025
For the year ending 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

N Fentie Director
17th April 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Subsea Pressure Controls Ltd
Notes to the Financial Statements
For The Year Ended 31 July 2025
Notes to the Financial Statements
1. General Information
Subsea Pressure Controls Ltd is a private company, limited by shares, incorporated in Scotland, registered number SC635053 . The registered office is 5 Carden Place, Aberdeen, AB10 1UT.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value
added tax and other sales taxes.
2.3. Research and Development
Development costs are being amortised evenly over their estimated useful life of ten years.
2.4. Intangible Fixed Assets and Amortisation - Intellectual Property
Patents and licences are being amortised evenly over their estimated useful life of ten years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if
held under a finance lease, over the lease term, whichever is the shorter:

Freehold | 2% on cost
Leasehold | 10% on cost
Plant & Machinery | 20% on cost
Motor Vehicles | 15% on cost
Fixtures & Fittings | 20% on cost
Computer Equipment | 20% on cost

2.6. 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.
3. Average Number of Employees
Average number of employees, including directors, during the period was 11 (2024: 12)
11 12
Page 3
Page 4
Subsea Pressure Controls Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025
4. Intangible Assets

| Development Costs | Intellectual Property | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 164,409 | 10,703 | 175,112
Additions | - | 3,149 | 3,149
As at 31 July 2025 | 164,409 | 13,852 | 178,261
Amortisation
As at 1 August 2024 | - | 3,365 | 3,365
Impairment losses | - | 1,293 | 1,293
As at 31 July 2025 | - | 4,658 | 4,658
Net Book Value
As at 31 July 2025 | 164,409 | 9,194 | 173,603
As at 1 August 2024 | 164,409 | 7,338 | 171,747

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Plant & Machinery | Motor Vehicles
| £ | £ | £ | £
Cost
As at 1 August 2024 | - | 31,213 | 761,162 | 110,766
Additions | 111,215 | - | 65,099 | -
As at 31 July 2025 | 111,215 | 31,213 | 826,261 | 110,766
Depreciation
As at 1 August 2024 | - | 5,313 | 348,868 | 37,726
Provided during the period | 2,005 | 3,121 | 154,402 | 16,607
As at 31 July 2025 | 2,005 | 8,434 | 503,270 | 54,333
Net Book Value
As at 31 July 2025 | 109,210 | 22,779 | 322,991 | 56,433
As at 1 August 2024 | - | 25,900 | 412,294 | 73,040

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 August 2024 | 1,860 | 24,570 | 929,571
Additions | - | - | 176,314
As at 31 July 2025 | 1,860 | 24,570 | 1,105,885

...CONTINUED
Page 4
Page 5
Subsea Pressure Controls Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 July 2025

Depreciation
As at 1 August 2024 | 852 | 15,742 | 408,501
Provided during the period | 372 | 6,139 | 182,646
As at 31 July 2025 | 1,224 | 21,881 | 591,147
Net Book Value
As at 31 July 2025 | 636 | 2,689 | 514,738
As at 1 August 2024 | 1,008 | 8,828 | 521,070

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 321,435 |  | 182,403
Other debtors | 130,999 |  | 171,515
| 452,434 |  | 353,918

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 25,758 |  | 30,573
Amounts owed to participating interests | 48,020 |  | -
Other creditors | 1,021,082 |  | 1,089,281
Taxation and social security | 52,046 |  | 27,851
| 1,146,906 |  | 1,147,705

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 100 |  | 100

9. Ultimate Controlling Party
The company's ultimate controlling party is N Fentie by virtue of his ownership of 100% of the issued share capital in the company.
Page 5