Company No: SC763013 (Scotland)

Contents

• Balance Sheet
• Notes to the Financial Statements

		2026		2025
		£		£
				Restated - note 2
Fixed assets		412		702
Current assets		18,192		39,122
Creditors: amounts falling due within one year		( 14,240)		( 32,332)
Net current assets		3,952		6,790
Total assets less current liabilities		4,364		7,492
Accruals and deferred income		( 2,349)		( 1,999)
Net assets		2,015		5,493
Capital and reserves		2,015		5,493

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements;
• These financial statements have been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime;
• These financial statements have been delivered in accordance with the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Fire Sprinkler Services Scotland Ltd (registered number: SC763013) were approved and authorised for issue by the Board of Directors on 07 September 2026 and were signed on its behalf by:

Scott Paul Dalton Director

1. Company information

The Company is a private company limited by shares and is incorporated in the United Kingdom and registered in Scotland (Company no. SC763013). The address of its registered office is 116 Cedar Drive, Perth, PH1 1RJ, Scotland, United Kingdom.

2. Prior year adjustment

The company has transitioned from FRS102 (1A) to FRS105 in the financial year ended 31 March 2026. As a result of this change in reporting framework, the comparative period in the financial statements has been re-stated to remove the deferred tax provision.

		As previously reported		Adjustment		As restated
Year ended 31 March 2025		£		£		£
Provision for liabilities		(176)		176		0
Capital and reserves		(5,317)		(176)		(5,493)

3. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the financial year, including directors	2		2

4. Directors’ benefits: advances, credit and guarantees

Advances

Advances of £24,791 were made to the directors in this period and £10,312 was repaid. The company owed the directors £773 at the balance sheet date (2025 - the company owed the directors £15,252). This loan is unsecured, interest free and repayable on demand.