REGISTERED NUMBER: SO306767 (Scotland)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

Safe-Assure LLP

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

2,902

4,524

Tangible assets

5

767

184

3,669

4,708

CURRENT ASSETS

Debtors

6

1,380

-

Cash at bank

38,529

37,407

39,909

37,407

CREDITORS

Amounts falling due within one year

7

(2,928

)

(3,202

)

NET CURRENT ASSETS

36,981

34,205

TOTAL ASSETS LESS CURRENT LIABILITIES

and

NET ASSETS ATTRIBUTABLE TO MEMBERS

40,650

38,913

LOANS AND OTHER DEBTS DUE TO MEMBERS

-

-

MEMBERS' OTHER INTERESTS

Capital accounts

40,650

38,913

40,650

38,913

TOTAL MEMBERS' INTERESTS

Members' other interests

40,650

38,913

The LLP is entitled to exemption from audit under Section 477 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 for the year ended 31 March 2026.

The members acknowledge their responsibilities for:

(a)	ensuring that the LLP keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the LLP 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 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008 relating to financial statements, so far as applicable to the LLP.

The financial statements have been prepared and delivered in accordance with the provisions applicable to LLPs subject to the small LLPs regime.

In accordance with Section 444 of the Companies Act 2006 as applied to LLPs by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008, the Income Statement has not been delivered.

The financial statements were approved by the members of the LLP and authorised for issue on 13 August 2026 and were signed by:

Mr T I Michel - Designated member

1.	STATUTORY INFORMATION

Safe-Assure LLP is a limited liability partnership, domiciled in Scotland, registration number SO306767. The registered office is Foothills, Perth Road, Abernethy, Perth, PH2 9LW.

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 requirements of the Statement of Recommended Practice, Accounting by Limited Liability Partnerships. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents invoiced sales in respect of the provision of software subscriptions and health & safety consultancy services. Sales are recognised at the point at which the service is complete.

Intangible assets

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 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.

Plant and machinery etc

-

20% on reducing balance

Provisions

Provisions are recognised when the company has a legal or constructive obligation as a result of a past event, it is probable that an outflow of resources will be required to settle the obligation, and the amount has been reliably estimated. Provisions are not recognised for future operating losses. Provisions are discounted where the time value of money is material.

Where there are a number of similar obligations, the likelihood that an outflow will be required in settlement is

determined by considering the class of obligations as a whole. A provision is recognised even if the likelihood of an outflow with respect to any one item included in the same class of obligations may be small.

3.	EMPLOYEE INFORMATION

The average number of employees during the year was NIL (2025 - NIL).

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 April 2025

and 31 March 2026

13,774

AMORTISATION

At 1 April 2025

9,250

Charge for year

1,622

At 31 March 2026

10,872

NET BOOK VALUE

At 31 March 2026

2,902

At 31 March 2025

4,524

5.	TANGIBLE FIXED ASSETS

Computer

equipment

£

COST

At 1 April 2025

652

Additions

745

At 31 March 2026

1,397

DEPRECIATION

At 1 April 2025

468

Charge for year

162

At 31 March 2026

630

NET BOOK VALUE

At 31 March 2026

767

At 31 March 2025

184

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

1,380

-

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Taxation and social security

699

467

Other creditors

2,229

2,735

2,928

3,202