Salus Technical Limited

	Page
Accountants' Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—7

Report to the director on the preparation of the unaudited statutory accounts of Salus Technical Limited for the year ended 5 April 2026

To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Salus Technical Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made to the director of Salus Technical Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Salus Technical Limited and state those matters that we have agreed to state to the director of Salus Technical Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at https://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Salus Technical Limited and its director as a body for our work or for this report.

It is your duty to ensure that Salus Technical Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Salus Technical Limited . You consider that Salus Technical Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Salus Technical Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

7 October 2026

Nuvo Scotland Limited

Bankhead Drive

City South Office Park

Portlethen

Aberdeen

AB12 4XX

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Salus Technical Limited

Balance Sheet

As At 5 April 2026

Balance Sheet

Registered number: SC496876

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		82,735		98,392
Tangible Assets	5		34,382		43,929

			117,117		142,321
CURRENT ASSETS
Debtors	6	137,294		183,196
Cash at bank and in hand		294,280		194,454

		431,574		377,650
Creditors: Amounts Falling Due Within One Year	7	(539,835 )		(497,255 )

NET CURRENT ASSETS (LIABILITIES)			(108,261 )		(119,605 )

TOTAL ASSETS LESS CURRENT LIABILITIES			8,856		22,716

PROVISIONS FOR LIABILITIES
Deferred Taxation			(8,595 )		(10,982 )

NET ASSETS			261		11,734

CAPITAL AND RESERVES
Called up share capital			200		200
Profit and Loss Account			61		11,534

SHAREHOLDERS' FUNDS			261		11,734

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Salus Technical Limited

Balance Sheet (continued)

As At 5 April 2026

For the year ending 5 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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

The director acknowledges his 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.

The financial statements were approved by the board of directors on 7 October 2026 and were signed on its behalf by:

Mr D Jamieson

Director

The notes on pages 4 to 7 form part of these financial statements.

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Salus Technical Limited

Notes to the Financial Statements

For The Year Ended 5 April 2026

Notes to the Financial Statements

1. General Information

Salus Technical Limited is a private company, limited by shares, incorporated in Scotland, registered number SC496876 . The registered office is Neospace, Neo House, Riverside Drive, Aberdeen, AB11 7LH.

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

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. Significant judgements and estimations

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis.

2.3. Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

2.4. Intangible Fixed Assets and Amortisation - Other Intangible

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of 10 years.

2.5. Tangible Fixed Assets and Depreciation

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, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Assets held under finance leases are depreciated in the same way as owned assets.

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:

Plant & Machinery	25% on cost
Motor Vehicles	20% on cost
Fixtures & Fittings	25% on cost
Computer Equipment	25% on cost

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Salus Technical Limited

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2026

2.6. Financial Instruments

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument.

Basic financial assets

Basic financial assets, which include trade and other debtors and cash and bank balances are measured at transaction price including transaction costs.

Financial assets are derecognised when the contractual rights to cash flows from the asset expire or are settled or when the company transfers the risks and rewards of ownership to another entity.

Basic financial liabilities

Basic financial liabilities, which include trade and other creditors and bank loans payable within one year are not amortised and is recognised at transaction price.

Debt instruments are initially recognised at transaction price plus transaction cost and subsequently carried at amortised cost using the effective interest rate method.

Financial liabilities are derecognised when the company's contractual obligations are discharged.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

2.7. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.8. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.9. Pensions

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. Average Number of Employees

Average number of employees, including directors, during the year was: 14 (2025: 12)

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Salus Technical Limited

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2026

4. Intangible Assets

	Computer software
	£
Cost
As at 6 April 2025	144,512
Disposals	(2,160 )

As at 5 April 2026	142,352

Amortisation
As at 6 April 2025	46,120
Provided during the period	14,235
Disposals	(738 )

As at 5 April 2026	59,617

Net Book Value
As at 5 April 2026	82,735

As at 6 April 2025	98,392

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 6 April 2025	1,366	36,567	7,698	28,907	74,538
Additions	-	-	-	6,536	6,536
Disposals	-	-	-	(10,157 )	(10,157 )

As at 5 April 2026	1,366	36,567	7,698	25,286	70,917

Depreciation
As at 6 April 2025	1,250	13,408	1,389	14,562	30,609
Provided during the period	116	7,313	1,924	6,519	15,872
Disposals	-	-	-	(9,946 )	(9,946 )

As at 5 April 2026	1,366	20,721	3,313	11,135	36,535

Net Book Value
As at 5 April 2026	-	15,846	4,385	14,151	34,382

As at 6 April 2025	116	23,159	6,309	14,345	43,929

6. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	99,720	165,795
Prepayments and accrued income	37,094	15,943
Other debtors	480	1,458

	137,294	183,196

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Salus Technical Limited

Notes to the Financial Statements (continued)

For The Year Ended 5 April 2026

7. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	9,843	1,787
Bank loans and overdrafts	37,500	37,500
Corporation tax	20,705	-
Other taxes and social security	25,102	21,622
VAT	12,164	52,793
Other creditors	12,434	27,124
Accruals and deferred income	418,271	333,919
Director's loan account	3,816	22,510

	539,835	497,255

8. Provisions for Liabilities


	Deferred Tax	Total
	£	£
As at 6 April 2025	10,982	10,982
Deferred taxation	(2,387 )	(2,387 )

Balance at 5 April 2026	8,595	8,595

9. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2026	2025
	£	£
Not later than one year	67,758	61,002
Later than one year and not later than five years	23,712	20,334

	91,470	81,336

10. Directors Advances, Credits and Guarantees

Included within Creditors are the following loans to directors:

	As at 6 April 2025	Amounts advanced	Amounts repaid	Amounts written off	As at 5 April 2026
	£	£	£	£	£
Mr David Jamieson	(22,510 )	(312 )	19,006	-	(3,816 )

The above loan is unsecured, interest free and repayable on demand.

11. Related Party Transactions

As at 05 April 2026, there is a loan balance within other creditors of £nil (2025: £15,000) due to an individual that has participating interest in the company. This loan is interest free and has no fixed repayment terms

12. Ultimate Controlling Party

The company's ultimate controlling party is Mr D Jamieson and Mrs D Jamieson

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