REGISTERED NUMBER: SC653826 (Scotland)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

Total Control Security Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A McKinnon

Miss S McKinnon

REGISTERED OFFICE:

15 St Leonard Street

Lanark

Lanarkshire

ML11 7AB

REGISTERED NUMBER:

SC653826 (Scotland)

ACCOUNTANTS:

ICW Accountancy Ltd

15 St Leonard Street

Lanark

Lanarkshire

ML11 7AB

FIXED ASSETS

Tangible assets

4

34,806

38,264

CURRENT ASSETS

Stocks

37,063

5,005

Debtors

5

80,385

45,681

Cash at bank

123,756

26,489

241,204

77,175

CREDITORS

Amounts falling due within one year

6

141,745

38,968

NET CURRENT ASSETS

99,459

38,207

TOTAL ASSETS LESS CURRENT LIABILITIES

134,265

76,471

CREDITORS

Amounts falling due after more than one year

7

-

313

NET ASSETS

134,265

76,158

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

134,165

76,058

134,265

76,158

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 August 2026 and were signed on its behalf by:

A McKinnon - Director

1.	STATUTORY INFORMATION

Total Control Security Limited 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 - 20% reducing balance

Computer Equipment - 33% straight line

Fixtures & Fittings - 15% reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 38 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

75,396

Additions

5,726

At 28 February 2026

81,122

DEPRECIATION

At 1 March 2025

37,132

Charge for year

9,184

At 28 February 2026

46,316

NET BOOK VALUE

At 28 February 2026

34,806

At 28 February 2025

38,264

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

72,200

39,863

Other debtors

8,185

5,818

80,385

45,681

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans and overdrafts

-

1,250

Trade creditors

12,769

2,800

Taxation and social security

125,326

33,544

Other creditors

3,650

1,374

141,745

38,968

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans

-

313

8.	ULTIMATE CONTROLLING PARTY

The controlling party is A McKinnon.