Specialist Suppression Solutions Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

1. General Information

Specialist Suppression Solutions Limited is a private company, limited by shares, registered in Scotland, company registration number SC557529 . The registered office is 90a Main Street, Crossford, Dunfermline, KY12 8NL.

The presentation currency of the financial statements is Sterling (£).

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.

2.3. Significant judgements and estimations

Judgements

The company considers on an annual basis the judgements that are made by management when applying its significant accounting policies that would have the most significant effect on amounts that are recognised in the financial statements. The directors consider there to be no such significant judgements.

Provisions

Provisions are recognised when the company has a legal or constructive obligation at the reporting date as a result of a past event, it is probable that the company will be required to settle the obligation and the amount of the obligation can be reliably estimated. Provisions are recognised at the best estimate of the amount required to settle the obligation at the reporting date.

2.4. Turnover

Turnover comprises the invoiced cost of goods and services sold during the year, excluding value added tax. The company's policy is to recognise a sale when substantively all the risks and rewards in connection with the goods and services have been passed to the buyer.

2.5. Tangible Fixed Assets and Depreciation

Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases.

Plant and machinery etc

20% , 25% and 33% reducing balance

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses.

Impairment of tangible fixed assets

At each reporting date non-financial assets not carried at fair value, like plant and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount which is the higher of value in use and fair value less cost to sell, is estimated and compared with the carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in profit and loss.

2.6. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

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Specialist Suppression Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

2.7. Financial Instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and investments in non-puttable ordinary shares.

Debt instruments like loans and other accounts receivable and payable are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade debtors and trade creditors, are measured, initially and subsequently, at the undiscounted amount of cash or other consideration expected to be paid or received.

Financial assets measured at cost and amortised cost are assessed at the end of each reporting period for evidence of impairment and if found, an impairment loss is recognised in profit or loss.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts. Bank overdrafts, when applicable, are shown within borrowings in current liabilities.

2.8. Taxation

Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the director considers that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in the periods in which the timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

With the exception of changes arising on the initial recognition of a business combination, the tax expense is presented either in profit or loss, other comprehensive income or statement of changes in equity depending on the transaction that resulted in the tax expense.

Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors.

2.9. Pensions

The company operates a defined pension contribution scheme. Contributions payable to the company's pension scheme are charged to the profit and loss account in the period to which they relate.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2025: 4)

4. Tangible Fixed Assets

	Plant & Machinery etc.
	£
Cost
As at 1 March 2025	31,935
Additions	9,266
Disposals	(295 )

As at 28 February 2026	40,906

Depreciation
As at 1 March 2025	20,079
Provided during the period	4,436
Disposals	(61 )

As at 28 February 2026	24,454

Net Book Value
As at 28 February 2026	16,452

As at 1 March 2025	11,856

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Specialist Suppression Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2026

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	154,987	57,528
Other debtors	66,753	138,993

	221,740	196,521

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	57,604	53,054
Bank loans and overdrafts	3,333	29,125
Other creditors	5,133	5,127
Taxation and social security	94,834	44,031

	160,904	131,337

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Bank loans	-	3,333

8. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	10,713	6,019
Later than one year and not later than five years	9,547	7,992

	20,260	14,011

The company leases assets under operating lease agreements. These leases typically run for a period of four years with no option to purchase the assets at the end of the leasing term. Lease payments are fixed and payable monthly in advance. The lease agreements do not impose any significant restrictions on the company’s use of the assets or its ability to enter into further lease arrangements.

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Fixed Assets	4		16,452		11,856

			16,452		11,856
CURRENT ASSETS
Debtors	5	221,740		196,521
Cash at bank and in hand		23,045		114

		244,785		196,635
Creditors: Amounts Falling Due Within One Year	6	(160,904 )		(131,337 )

NET CURRENT ASSETS (LIABILITIES)			83,881		65,298

TOTAL ASSETS LESS CURRENT LIABILITIES			100,333		77,154

Creditors: Amounts Falling Due After More Than One Year	7		-		(3,333 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(4,113 )		-

NET ASSETS			96,220		73,821

CAPITAL AND RESERVES
Called up share capital			100		100
Profit and Loss Account			96,120		73,721

SHAREHOLDERS' FUNDS			96,220		73,821