REGISTERED NUMBER: SC131633 (Scotland)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Aardee Security Shutters Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Dunbar

M K Meikle

SECRETARY:

M K Meikle

REGISTERED OFFICE:

5 Dalsholm Avenue

Dawsholm Industrial Estate

Glasgow

G20 0TS

REGISTERED NUMBER:

SC131633 (Scotland)

ACCOUNTANTS:

Advantage Accounting (Scotland) Ltd

Pavilion 2

Finnieston Business Park

Minerva Way

Glasgow

G3 8AU

FIXED ASSETS

Tangible assets

4

13,354

25,924

CURRENT ASSETS

Stocks

46,642

35,357

Debtors

5

131,439

386,544

Cash at bank and in hand

177,317

120,866

355,398

542,767

CREDITORS

Amounts falling due within one year

6

163,342

283,937

NET CURRENT ASSETS

192,056

258,830

TOTAL ASSETS LESS CURRENT LIABILITIES

205,410

284,754

CREDITORS

Amounts falling due after more than one year

7

-

(5,833

)

PROVISIONS FOR LIABILITIES

(3,205

)

(2,336

)

NET ASSETS

202,205

276,585

CAPITAL AND RESERVES

Called up share capital

25,000

25,000

Revaluation reserve

8

5,500

5,500

Retained earnings

171,705

246,085

SHAREHOLDERS' FUNDS

202,205

276,585

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 31 August 2026 and were signed on its behalf by:

R Dunbar - Director

1.	STATUTORY INFORMATION

Aardee Security Shutters 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 etc

-

25% on cost and 20% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 10 (2024 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

164,836

Disposals

(4,500

)

At 31 December 2025

160,336

DEPRECIATION

At 1 January 2025

138,912

Charge for year

9,383

Eliminated on disposal

(1,313

)

At 31 December 2025

146,982

NET BOOK VALUE

At 31 December 2025

13,354

At 31 December 2024

25,924

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

101,105

153,299

Amounts owed by associates

-

207,798

Other debtors

30,334

25,447

131,439

386,544

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

5,834

10,000

Trade creditors

101,192

129,415

Taxation and social security

30,629

30,287

Other creditors

25,687

114,235

163,342

283,937

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans

-

5,833

8.

RESERVES

Revaluation

reserve

£

At 1 January 2025

and 31 December 2025

5,500

9.	RELATED PARTY DISCLOSURES

At 31st December 2025, the Company had an amount due from a company under common control of £131,213 (2024: £127,199). The directors determined that the balance was no longer recoverable and, accordingly, agreed to write off the full amount of £131,213.

The amount written off has been recognised in the profit and loss account for the year.