REGISTERED NUMBER: SC178532 (Scotland)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Flashlite Technical Services Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A P O'Neill

SECRETARY:

A P O'Neill

REGISTERED OFFICE:

73 Iain Road

Bearsden

Glasgow

G61 4JA

REGISTERED NUMBER:

SC178532 (Scotland)

ACCOUNTANTS:

Bell Barr & Company

Chartered Accountants

2 Stewart Street

Milngavie

Glasgow

G62 6BW

FIXED ASSETS

Tangible assets

4

890,394

887,498

CURRENT ASSETS

Stocks

23,000

20,000

Debtors

5

466,854

233,969

Cash at bank and in hand

120,968

61,085

610,822

315,054

CREDITORS

Amounts falling due within one year

6

952,435

912,605

NET CURRENT LIABILITIES

(341,613

)

(597,551

)

TOTAL ASSETS LESS CURRENT LIABILITIES

548,781

289,947

CREDITORS

Amounts falling due after more than one year

7

(1,667

)

(11,667

)

PROVISIONS FOR LIABILITIES

8

(55,098

)

(4,264

)

NET ASSETS

492,016

274,016

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

492,014

274,014

SHAREHOLDERS' FUNDS

492,016

274,016

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

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

The director acknowledges his 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 29 May 2026 and were signed by:

A P O'Neill - Director

1.	STATUTORY INFORMATION

Flashlite Technical Services 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.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover represents net invoiced sales of goods and services, excluding VAT, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Long leasehold

-

not provided

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Stocks

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

Financial instruments

All financial assets and liabilities of the company are basic financial instruments, and are recognised initially at transaction value and subsequently at settlement value.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

Cash at bank

Cash at bank and in hand includes cash and short term highly liquid investments with a short maturity of three months or less from the date of acquisition or opening of the account.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Long

to

Plant and

leasehold

property

machinery

£

£

£

COST

At 1 September 2024

512,115

40,833

1,026,647

Additions

-

-

95,653

At 31 August 2025

512,115

40,833

1,122,300

DEPRECIATION

At 1 September 2024

-

11,769

735,958

Charge for year

-

1,453

77,268

At 31 August 2025

-

13,222

813,226

NET BOOK VALUE

At 31 August 2025

512,115

27,611

309,074

At 31 August 2024

512,115

29,064

290,689

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

37,551

124,174

25,549

1,766,869

Additions

-

-

-

95,653

At 31 August 2025

37,551

124,174

25,549

1,862,522

DEPRECIATION

At 1 September 2024

32,509

78,398

20,737

879,371

Charge for year

1,008

11,444

1,584

92,757

At 31 August 2025

33,517

89,842

22,321

972,128

NET BOOK VALUE

At 31 August 2025

4,034

34,332

3,228

890,394

At 31 August 2024

5,042

45,776

4,812

887,498

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

463,407

232,191

Other debtors

3,447

1,778

466,854

233,969

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

17,117

29,088

Taxation and social security

96,884

46,760

Other creditors

828,434

826,757

952,435

912,605

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

1,667

11,667

8.	PROVISIONS FOR LIABILITIES

31.8.25

31.8.24

£

£

Deferred tax

55,098

4,264

Deferred

tax

£

Balance at 1 September 2024

4,264

Increase in provision

50,834

Balance at 31 August 2025

55,098

9.	ULTIMATE CONTROLLING PARTY

The controlling party is A P O'Neill.