REGISTERED NUMBER: SC296424 (Scotland)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Safety Mentor Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

N Broom

Mrs A Broom

REGISTERED OFFICE:

2 Findhorn Gardens

ELLON

Aberdeenshire

AB41 8AB

REGISTERED NUMBER:

SC296424 (Scotland)

ACCOUNTANTS:

J M Taylor Accountants

6 Market Square

Oldmeldrum

Aberdeenshire

AB51 0AA

FIXED ASSETS

Tangible assets

4

12,868

18,734

CURRENT ASSETS

Debtors

5

11,948

3,199

Cash at bank

99,175

140,136

111,123

143,335

CREDITORS

Amounts falling due within one year

6

2,719

18,148

NET CURRENT ASSETS

108,404

125,187

TOTAL ASSETS LESS CURRENT LIABILITIES

121,272

143,921

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

121,172

143,821

SHAREHOLDERS' FUNDS

121,272

143,921

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 19 August 2026 and were signed on its behalf by:

N Broom - Director

1.	STATUTORY INFORMATION

Safety Mentor 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 March 2025

and 28 February 2026

4,943

24,216

39,213

68,372

DEPRECIATION

At 1 March 2025

4,363

7,915

37,360

49,638

Charge for year

580

4,075

1,211

5,866

At 28 February 2026

4,943

11,990

38,571

55,504

NET BOOK VALUE

At 28 February 2026

-

12,226

642

12,868

At 28 February 2025

580

16,301

1,853

18,734

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

£

Trade debtors

11,800

3,021

Prepayments

148

178

11,948

3,199

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28/2/26

28/2/25

£

£

Taxation

285

6,030

Social security and other taxes

(8

)

1,258

Directors' current accounts

197

9,423

Accrued expenses

2,245

1,437

2,719

18,148