Specialized Organization Limited Accounts






Specialized Organization Limited

	Company No. SC369893
		Information for Filing with The Registrar
		31 March 2026

The Directors present their report and the accounts for the year ended 31 March 2026.

Principal activities
The principal activity of the company during the year under review was private security activities.




Directors

The Directors who served at any time during the year were as follows:

T. Clements			(Resigned 28 February 2026)
J.A. Thompson
K. Williamson







































































The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.

Signed on behalf of the board

K. Williamson
Director
31 August 2026

at	31 March 2026
Company No.		SC369893	Notes	2026	2025
				£	£
Fixed assets

	Tangible assets		4	201,929	231,941


				201,929	231,941
Current assets

	Debtors		5	1,381,876	281,273

	Cash at bank and in hand			28,032	6,804
				1,409,908	288,077
Creditors: Amount falling due within one year			6	(526,846)	(290,723)
Net current assets/(liabilities)				883,062	(2,646)
Total assets less current liabilities				1,084,991	229,295
Creditors: Amounts falling due after more than one year			7	(1,811,251)	(58,594)



Net (liabilities)/assets				(726,260)	170,701

Capital and reserves
	Called up share capital			50	50



	Profit and loss account		9	(726,310)	170,651

Total equity				(726,260)	170,701



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 31 August 2026 and signed on its behalf by:
K. Williamson
Director
31 August 2026

for the year ended 31 March 2026

General information

Specialized Organization Limited is a private company limited by shares and incorporated in Scotland.

Its registered number is: SC369893

Its registered office is:

3 Queen Street

Edinburgh

Scotland

EH2 1JE

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Plant and machinery

5% Straight line

Motor vehicles

20% Straight line

Furniture, fittings and equipment

20% Straight line

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.

Trade and other creditors

Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	150	150

4	Tangible fixed assets
			Plant and machinery	Motor vehicles	Fixtures, fittings and equipment	Total
			£	£	£	£
		Cost or revaluation
		At 1 April 2025	259,314	85,231	6,011	350,556




		At 31 March 2026	259,314	85,231	6,011	350,556
		Depreciation
		At 1 April 2025	77,795	34,809	6,011	118,615
		Charge for the year	12,966	17,046	-	30,012



		At 31 March 2026	90,761	51,855	6,011	148,627
		Net book values
		At 31 March 2026	168,553	33,376	-	201,929
		At 31 March 2025	181,519	50,422	-	231,941

5	Debtors
			2026	2025
			£	£
		Trade debtors	67,527	281,273





		Other debtors	464,850	-
		Prepayments and accrued income	849,499	-
			1,381,876	281,273

6	Creditors:
		amounts falling due within one year
			2026	2025
			£	£

		Bank loans and overdrafts	3,284	369


		Trade creditors	479,998	226,911

		Taxes and social security	43,564	63,443



			526,846	290,723

7	Creditors:
		amounts falling due after more than one year
			2026	2025
			£	£

		Bank loans and overdrafts	311,251	58,594





		Accruals and deferred income	1,500,000	-
			1,811,251	58,594

Share Capital

50 ordinary shares at £1.00 each

Reserves

Profit and loss account - includes all current and prior period retained profits and losses.