Scotia Survey and Safety Ltd 30/09/2025 iXBRL

Company registration number: SC672616

Scotia Survey and Safety Ltd

Unaudited filleted financial statements

30 September 2025

Scotia Survey and Safety Ltd

Contents

Directors and other information

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Scotia Survey and Safety Ltd

Directors and other information


	Directors	Filippos Ntagadakis


	Company number	SC672616


	Registered office	17 Burleigh Gardens
		Cambuslang
		Glasgow
		G72 8ZD


	Business address	17 Burleigh Gardens
		Cambuslang
		Glasgow
		G72 8ZD

Scotia Survey and Safety Ltd

Statement of financial position

30 September 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	334,903		394,771
		_______		_______
			334,903		394,771

Current assets
Stocks		9,889		-
Debtors	6	308,938		275,100
Cash at bank and in hand		205,800		219,430
		_______		_______
		524,627		494,530
Creditors: amounts falling due
within one year	7	( 297,610)		( 280,713)
		_______		_______
Net current assets			227,017		213,817
			_______		_______
Total assets less current liabilities			561,920		608,588

			_______		_______
Net assets			561,920		608,588
			_______		_______

Capital and reserves
Called up share capital			3		3
Profit and loss account			561,917		608,585
			_______		_______
Shareholders funds			561,920		608,588
			_______		_______

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

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 04 June 2026 , and are signed on behalf of the board by:

Filippos Ntagadakis

Director

Company registration number: SC672616

Scotia Survey and Safety Ltd

Statement of changes in equity

Year ended 30 September 2025

	Called up share capital	Profit and loss account	Total
	£	£	£


At 1 October 2023	3	453,038	453,041

Profit for the year		221,101	221,101
	_______	_______	_______
Total comprehensive income for the year	-	221,101	221,101

Dividends paid and payable		( 65,554)	( 65,554)
	_______	_______	_______
Total investments by and distributions to owners	-	( 65,554)	( 65,554)

	_______	_______	_______
At 30 September 2024 and 1 October 2024	3	608,585	608,588

Profit for the year		48,147	48,147
	_______	_______	_______
Total comprehensive income for the year	-	48,147	48,147

Dividends paid and payable		( 94,815)	( 94,815)
	_______	_______	_______
Total investments by and distributions to owners	-	( 94,815)	( 94,815)

	_______	_______	_______
At 30 September 2025	3	561,917	561,920
	_______	_______	_______

Scotia Survey and Safety Ltd

Notes to the financial statements

Year ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in Scotland. The address of the registered office is 17 Burleigh Gardens, Cambuslang, Glasgow, G72 8ZD.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment. Other financial instruments, including derivatives, are initially recognised at fair value, unless payment for an asset is deferred beyond normal business terms or financed at a rate of interest that is not a market rate, in which case the asset is measured at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Other financial instruments are subsequently measured at fair value, with any changes recognised in profit or loss, with the exception of hedging instruments in a designated hedging relationship.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics. Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 11 (2024: 9 ).

5. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 October 2024	450,317	48,287	36,705	535,309
Additions	338	23,520	-	23,858
	_______	_______	_______	_______
At 30 September 2025	450,655	71,807	36,705	559,167
	_______	_______	_______	_______
Depreciation
At 1 October 2024	115,435	14,160	10,943	140,538
Charge for the year	67,044	11,530	5,152	83,726
	_______	_______	_______	_______
At 30 September 2025	182,479	25,690	16,095	224,264
	_______	_______	_______	_______
Carrying amount
At 30 September 2025	268,176	46,117	20,610	334,903
	_______	_______	_______	_______
At 30 September 2024	334,882	34,127	25,762	394,771
	_______	_______	_______	_______

6. Debtors

	2025	2024
	£	£
Trade debtors	308,938	275,100
	_______	_______

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	231,913	196,514
Corporation tax	33,363	39,532
Social security and other taxes	29,720	42,053
Other creditors	2,614	2,614
	_______	_______
	297,610	280,713
	_______	_______