REGISTERED NUMBER: SC754610 (Scotland)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

MB Fire and Security Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M Bruce

REGISTERED OFFICE:

19 Paddock Drive

Carluke

Lanarkshire

ML8 4AY

REGISTERED NUMBER:

SC754610 (Scotland)

ACCOUNTANTS:

ICW Accountancy Ltd

15 St Leonard Street

Lanark

Lanarkshire

ML11 7AB

FIXED ASSETS

Tangible assets

4

29,999

22,068

CURRENT ASSETS

Stocks

4,500

500

Debtors

5

18,936

14,093

Cash at bank

15,501

12,936

38,937

27,529

CREDITORS

Amounts falling due within one year

6

37,349

38,110

NET CURRENT ASSETS/(LIABILITIES)

1,588

(10,581

)

TOTAL ASSETS LESS CURRENT LIABILITIES

31,587

11,487

CREDITORS

Amounts falling due after more than one year

7

(8,598

)

(12,860

)

PROVISIONS FOR LIABILITIES

(5,558

)

(255

)

NET ASSETS/(LIABILITIES)

17,431

(1,628

)

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

17,430

(1,629

)

17,431

(1,628

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company 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 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 25 August 2026 and were signed by:

M Bruce - Director

1.	STATUTORY INFORMATION

MB Fire and Security Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

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 Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor Vehicles - 20% Reducing Balance

Computer Equipment - 33% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

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.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2025

26,738

Additions

14,451

At 31 January 2026

41,189

DEPRECIATION

At 1 February 2025

4,670

Charge for year

6,520

At 31 January 2026

11,190

NET BOOK VALUE

At 31 January 2026

29,999

At 31 January 2025

22,068

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 February 2025

24,885

Additions

8,995

At 31 January 2026

33,880

DEPRECIATION

At 1 February 2025

4,161

Charge for year

5,505

At 31 January 2026

9,666

NET BOOK VALUE

At 31 January 2026

24,214

At 31 January 2025

20,724

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

16,478

12,263

Other debtors

2,458

1,830

18,936

14,093

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

9,259

5,511

Trade creditors

1,449

8,571

Taxation and social security

17,231

4,237

Other creditors

9,410

19,791

37,349

38,110

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

8,598

12,860