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SECURITY & FIRE SYSTEMS (SCOTLAND) LIMITED

Registered Number
SC137132
(Scotland)

Unaudited Financial Statements for the Period ended
31 July 2025

SECURITY & FIRE SYSTEMS (SCOTLAND) LIMITED
Company Information
for the period from 1 December 2024 to 31 July 2025

Director | Paul Connelly

Registered Address | C/O Johnston Carmichael Llp 1st Floor
| 227 West George Street
| Glasgow
| G2 2ND

Registered Number | SC137132 (Scotland)

SECURITY & FIRE SYSTEMS (SCOTLAND) LIMITED
Balance Sheet as at
31 July 2025

| Notes | 31 Jul 2025 |  | 30 Nov 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 5,144 |  |  |  | 6,777
|  |  |  | 5,144 |  |  |  | 6,777
Current assets |  |  |  |  |  |  |  |
Stocks |  | 40,190 |  |  |  | 16,914 |  |
Debtors | 4 | 357,201 |  |  |  | 361,838 |  |
Cash at bank and on hand |  | 165,856 |  |  |  | 109,536 |  |
|  | 563,247 |  |  |  | 488,288 |  |
Creditors amounts falling due within one year | 5 | (298,086) |  |  |  | (373,051) |  |
Net current assets (liabilities) |  |  |  | 265,161 |  |  |  | 115,237
Total assets less current liabilities |  |  |  | 270,305 |  |  |  | 122,014
Creditors amounts falling due after one year | 6 |  |  | - |  |  |  | (6,667)
Provisions for liabilities |  |  |  | (1,286) |  |  |  | (1,694)
Net assets |  |  |  | 269,019 |  |  |  | 113,653
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1,000 |  |  |  | 1,000
Profit and loss account |  |  |  | 268,019 |  |  |  | 112,653
Shareholders' funds |  |  |  | 269,019 |  |  |  | 113,653

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 14 January 2026, and are signed on its behalf by:
Paul Connelly Director Registered Company No. SC137132

SECURITY & FIRE SYSTEMS (SCOTLAND) LIMITED
Notes to the Financial Statements
for the period ended 31 July 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Employee benefits
--- | ---
| The company operates a defined contribution pension scheme. Contributions payable to the companys pension scheme are charged to profit or loss in the period to which they relate.

| Current 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 between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | - |  | 4
| Fixtures and fittings | - |  | 5
| Vehicles | 25 |  | -

| Finance leases and hire purchase contracts
--- | ---
| 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. Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 17 |  | 19

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 December 24 | 15,112 |  | 23,485 |  | 14,382 |  | 52,979
| Additions | 1,065 |  | - |  | 1,748 |  | 2,813
| Disposals | - |  | (23,485) |  | - |  | (23,485)
| At 31 July 25 | 16,177 |  | - |  | 16,130 |  | 32,307
| Depreciation and impairment
| At 01 December 24 | 13,084 |  | 20,399 |  | 12,719 |  | 46,202
| Charge for year | 958 |  | 514 |  | 402 |  | 1,874
| On disposals | - |  | (20,913) |  | - |  | (20,913)
| At 31 July 25 | 14,042 |  | - |  | 13,121 |  | 27,163
| Net book value
| At 31 July 25 | 2,135 |  | - |  | 3,009 |  | 5,144
| At 30 November 24 | 2,028 |  | 3,086 |  | 1,663 |  | 6,777

4. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 295,542 |  | 349,817
| Other debtors | 49,356 |  | 300
| Prepayments and accrued income | 12,303 |  | 11,721
| Total | 357,201 |  | 361,838

5. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 126,026 |  | 141,484
| Bank borrowings and overdrafts | 10,000 |  | 10,000
| Taxation and social security | 136,338 |  | 100,381
| Other creditors | 5,007 |  | 103,709
| Accrued liabilities and deferred income | 20,715 |  | 17,477
| Total | 298,086 |  | 373,051

6. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 6,667
| Total | - |  | 6,667

7. | Capital commitments
--- | ---
| Minimum lease payments fall due as follows: Non- cancellable operating leases 31.07.25 30.11.24 £ £ Within one year 45,671 58,647 Between one and five years