Taytech Security Limited - Filleted accounts

Registered number

SC711128

Taytech Security Limited

Filleted Accounts

31 October 2025

Taytech Security Limited
Registered number:		SC711128
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	4		9,639			5,207

Current assets
Stocks		3,619			4,769
Debtors	5	12,303			5,160
Cash at bank and in hand		32,152			51,459
		48,074			61,388

Creditors: amounts falling due within one year	6	(33,923)			(30,849)

Net current assets			14,151			30,539

Total assets less current liabilities			23,790			35,746


Provisions for liabilities			(1,760)			(1,302)


Net assets			22,030			34,444

Capital and reserves
Called up share capital			100			100
Profit and loss account			21,930			34,344

Shareholders' funds			22,030			34,444

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr K Witte
Director
Approved by the board on 24 July 2026

Taytech Security Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

	Going concern
	At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the forseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% on reducing balance
	Motor vehicles	25% on reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. 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.

	Employee benefits
	The costs of short-term employee benefits are recognised as a liability and an expense, unless these costs are required to be recognised as part of the cost of stock or fixed assets. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received. Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Judgements and key sources of estimation uncertainty

	In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates. The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions in accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.


3	Employees			2025		2024
Number					Number

	Average number of persons employed by the company			2		2


4	Tangible fixed assets
		Plant and machinery		Motor vehicles		Total
£			£		£
	Cost
	At 1 November 2024	2,825		4,750		7,575
	Additions	375		7,145		7,520
	Disposals	-		-		-
	At 31 October 2025	3,200		11,895		15,095

	Depreciation
	At 1 November 2024	1,106		1,262		2,368
	Charge for the year	430		2,658		3,088
	At 31 October 2025	1,536		3,920		5,456

	Net book value
	At 31 October 2025	1,664		7,975		9,639
	At 31 October 2024	1,719		3,488		5,207


5	Debtors			2025		2024
£					£

	Trade debtors			11,984		5,057
	Other debtors			319		103
				12,303		5,160


6	Creditors: amounts falling due within one year			2025		2024
£					£

	Trade creditors			16,983		11,169
	Taxation and social security costs			7,009		15,404
	Other creditors			9,931		4,276
				33,923		30,849


7	Operating lease commitments			2025		2024
£					£

	As lessee

	Total commitments			2,100		-
				2,100		-


8	Other information

	Taytech Security Limited is a private company limited by shares and incorporated in Scotland. Its registered office is:
	11 Gannochy Green
	Perth
	Scotland
	PH2 7JQ