Secaura Solutions Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3

Registered number: SC584390

		30 June 2026		31 December 2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets			1,500		3,000
Tangible Assets			-		1,199

			1,500		4,199
CURRENT ASSETS
Debtors		-		17,488
Cash at bank and in hand		34		466

		34		17,954
Creditors: Amounts Falling Due Within One Year		(17,377 )		(32,437 )

NET CURRENT ASSETS (LIABILITIES)			(17,343 )		(14,483 )

TOTAL ASSETS LESS CURRENT LIABILITIES			(15,843 )		(10,284 )

NET LIABILITIES			(15,843 )		(10,284 )

CAPITAL AND RESERVES
Called up share capital	4		100		100
Profit and Loss Account			(15,943 )		(10,384 )

SHAREHOLDERS' FUNDS			(15,843)		(10,284)

Page 1

Page 2

Secaura Solutions Limited

Balance Sheet (continued)

As At 30 June 2026

For the period ending 30 June 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 Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Richard Gibson

Director

25/09/2026

The notes on page 3 form part of these financial statements.

1. General Information

Secaura Solutions Limited is a private company, limited by shares, incorporated in Scotland, registered number SC584390 . The registered office is 17 Strathearn Terrace, Crieff, Perth and Kinross, PH7 3AQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold	10% Straight line
Plant & Machinery	25% Reducing balance

3. Average Number of Employees

Average number of employees, including directors, during the period was: 1 (2024: 2)

4. Share Capital

	30 June 2026	31 December 2024
	£	£
Allotted, Called up and fully paid	100	100

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