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Registered number: SC611228 EDGE TECHNOLOGIES LIMITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
EDGE TECHNOLOGIES LIMITED COMPANY INFORMATION
Directors | Mr G Davie
| Mr R Hamilton
| Mr A Kassab
| Mr S Beattie
Company secretary | Mr R Hamilton
Registered number | SC611228
Registered office | Unit 14 City Quay
| Dundee
| DD1 3JA
Trading Address | 8 Harlaw Way
| Inverurie
| AB51 4SG
Accountants | EQ Accountants Limited
| Chartered Accountants
| 14 City Quay
| Dundee
| DD1 3JA
EDGE TECHNOLOGIES LIMITED CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 8
EDGE TECHNOLOGIES LIMITED REGISTERED NUMBER: SC611228 STATEMENT OF FINANCIAL POSITION AS AT 31 OCTOBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 5 |  | 191 |  | 391
|  |  | 191 |  | 391
Current assets |  |  |  |  |
Stocks |  | 67,462 |  | 90,841 |
Debtors: amounts falling due after more than one year | 6 | - |  | 13,750 |
Debtors: amounts falling due within one year | 6 | 40,126 |  | 77,739 |
Cash at bank and in hand |  | 1,353 |  | 108,906 |
|  | 108,941 |  | 291,236 |
Creditors: amounts falling due within one year | 7 | (524,653) |  | (437,148) |
Net current liabilities |  |  | (415,712) |  | (145,912)
Total assets less current liabilities |  |  | (415,521) |  | (145,521)
Creditors: amounts falling due after more than one year | 8 |  | - |  | (11,294)
Net liabilities |  |  | (415,521) |  | (156,815)
Capital and reserves |  |  |  |  |
Called up share capital | 9 |  | 4,148 |  | 4,148
Share premium account |  |  | 445,872 |  | 445,872
Profit and loss account |  |  | (865,541) |  | (606,835)
|  |  | (415,521) |  | (156,815)
Page 1
EDGE TECHNOLOGIES LIMITED REGISTERED NUMBER: SC611228 STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 OCTOBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 23 March 2026.
Mr G Davie
Director
The notes on pages 3 to 8 form part of these financial statements. Page 2
EDGE TECHNOLOGIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
1. | General information
Edge Technologies Limited is a private company, limited by shares, domiciled in Scotland with registration number SC611228. The registered office is Unit 14 City Quay, Dundee, DD1 3JA. The trading address is Unit 8 Harlaw Way, Harlaw Industrial Estate, Inverurie, Aberdeenshire, AB51 4SG. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the requirements and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
As at 31 October 2025 the Statement of Financial Position reports a net liability position. The company can only continue to operate with the support of the directors, who have confirmed that they will financially support the company for the forseeable future. Therefore, the company will continue to adopt the going concern basis for the preperation of the financial statements.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges. Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of income and retained earnings within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'. Page 3
EDGE TECHNOLOGIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.4 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.5 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term. Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.
| 2.6 | Government grants
Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income. Grants of a revenue nature are recognised in the Statement of income and retained earnings in the same period as the related expenditure.
| 2.7 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 4
EDGE TECHNOLOGIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025 2.Accounting policies (continued)
| 2.8 | Intangible assets
Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.
| 2.9 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using both the straight line & reducing balance method.. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | Reducing balance
|  |  |  | Fixtures and fittings | - | 20% | Straight line
|  |  |  | Other fixed assets | - | 33% | Straight line
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.10 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
3. | Employees
| The average monthly number of employees, including directors, during the year was 6 (2024 - 7).
Page 5
EDGE TECHNOLOGIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
4. | Intangible assets
|  | Patents
|  | £
| Cost |
| At 1 November 2024 | 10,240
| At 31 October 2025 | 10,240
| Amortisation |
| At 1 November 2024 | 10,240
| At 31 October 2025 | 10,240
| Net book value |
| At 31 October 2025 | -
| At 31 October 2024 | -
5. | Tangible fixed assets
|  | Plant and machinery | Fixtures and fittings | Other fixed assets | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 November 2024 | 5,879 | 2,045 | 2,099 | 10,023
| At 31 October 2025 | 5,879 | 2,045 | 2,099 | 10,023
| Depreciation |  |  |  |
| At 1 November 2024 | 5,612 | 1,943 | 2,077 | 9,632
| Charge for the year on owned assets | 179 | - | 21 | 200
| At 31 October 2025 | 5,791 | 1,943 | 2,098 | 9,832
| Net book value |  |  |  |
| At 31 October 2025 | 88 | 102 | 1 | 191
| At 31 October 2024 | 267 | 102 | 22 | 391
Page 6
EDGE TECHNOLOGIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due after more than one year |  |
| Other debtors | - | 13,750
|  | - | 13,750
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Due within one year |  |
| Trade debtors | 16,322 | 63,912
| Other debtors | 18,559 | 8,777
| Prepayments and accrued income | 5,245 | 5,050
|  | 40,126 | 77,739
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 11,325 | 10,225
| Trade creditors | 25,600 | 22,748
| Other taxation and social security | 1,433 | 6,033
| Other creditors | 481,152 | 395,270
| Accruals and deferred income | 5,143 | 2,872
|  | 524,653 | 437,148
| Secured Loans The bank loan is secrued over all the assets of the Company.
Page 7
EDGE TECHNOLOGIES LIMITED NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 11,294
|  | - | 11,294
| Secured Loans The bank loan is secrued over all the assets of the Company.
9. | Share capital
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
|  | Allotted, called up and fully paid |  |
|  | 4,148 (2024 - 4,148) Ordinary shares of £1.00 each | 4,148 | 4,148
Page 8