REGISTERED NUMBER: 01661114 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 May 2026

for

Specialised Security Systems Limited

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

A A Carmichael

J A Carmichael

Mrs A C Carmichael

SECRETARY:

Mrs A C Carmichael

REGISTERED OFFICE:

Carmichael House

The Green

Inkberrow

Worcester

Worcestershire

WR7 4DZ

REGISTERED NUMBER:

01661114 (England and Wales)

ACCOUNTANTS:

Davies Archytas Accountants Ltd

12-13 The Oaks

Clews Road

Redditch

Worcestershire

B98 7ST

FIXED ASSETS

Intangible assets

4

15,095

15,095

Tangible assets

5

85,810

20,134

100,905

35,229

CURRENT ASSETS

Stocks

186,303

139,950

Debtors

162,692

195,033

Cash at bank

7,207

12,555

356,202

347,538

CREDITORS

Amounts falling due within one year

365,639

330,830

NET CURRENT (LIABILITIES)/ASSETS

(9,437

)

16,708

TOTAL ASSETS LESS CURRENT LIABILITIES

91,468

51,937

CREDITORS

Amounts falling due after more than one year

(48,253

)

(26,449

)

PROVISIONS FOR LIABILITIES

(17,561

)

-

NET ASSETS

25,654

25,488

CAPITAL AND RESERVES

Called up share capital

7

25,000

25,000

Retained earnings

654

488

SHAREHOLDERS' FUNDS

25,654

25,488

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 31 May 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 22 July 2026 and were signed on its behalf by:

J A Carmichael - Director

1.	STATUTORY INFORMATION

Specialised Security Systems Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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

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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets

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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

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

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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 14 (2025 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 June 2025

and 31 May 2026

135,095

AMORTISATION

At 1 June 2025

and 31 May 2026

120,000

NET BOOK VALUE

At 31 May 2026

15,095

At 31 May 2025

15,095

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 June 2025

104,663

Additions

96,287

Disposals

(12,598

)

At 31 May 2026

188,352

DEPRECIATION

At 1 June 2025

84,529

Charge for year

29,665

Eliminated on disposal

(11,652

)

At 31 May 2026

102,542

NET BOOK VALUE

At 31 May 2026

85,810

At 31 May 2025

20,134

6.

LOANS

An analysis of the maturity of loans is given below:

31.5.26

31.5.25

£

£

Amounts falling due within one year or on demand:

Bank loans

-

8,000

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.5.26

31.5.25

value:

£

£

25,000

Ordinary

£1

25,000

25,000

8.	ULTIMATE CONTROLLING PARTY

The company was controlled throughout the year by the directors, by virtue of their ownership of the majority shares in the company.