REGISTERED NUMBER: 05303680 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

SSE Precision Engineering Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

J C Carron

REGISTERED OFFICE:

37a Douglas Road

Poole

Dorset

BH12 2AU

REGISTERED NUMBER:

05303680 (England and Wales)

ACCOUNTANTS:

LJB Chartered Certified Accountants

Tax & Business Advisors

864 Christchurch Road

Bournemouth

Dorset

BH7 6DQ

FIXED ASSETS

Intangible assets

4

-

-

Property, plant and equipment

5

13,227

13,186

13,227

13,186

CURRENT ASSETS

Debtors

6

46,525

46,462

Investments

7

153,563

129,818

Cash at bank

60,721

65,180

260,809

241,460

CREDITORS

Amounts falling due within one year

8

10,041

18,233

NET CURRENT ASSETS

250,768

223,227

TOTAL ASSETS LESS CURRENT LIABILITIES

263,995

236,413

CREDITORS

Amounts falling due after more than one year

9

-

(2,954

)

PROVISIONS FOR LIABILITIES

(1,828

)

(2,443

)

NET ASSETS

262,167

231,016

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

262,165

231,014

SHAREHOLDERS' FUNDS

262,167

231,016

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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 12 October 2026 and were signed by:

J C Carron - Director

1.	STATUTORY INFORMATION

SSE Precision Engineering Limited is a private company, limited by shares , registered in England and Wales. 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

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2005, is being amortised evenly over its estimated useful life of twenty years.

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.

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

-

25% on reducing balance

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

30,000

AMORTISATION

At 1 April 2025

and 31 March 2026

30,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	PROPERTY, PLANT AND EQUIPMENT

Plant and

machinery

etc

£

COST

At 1 April 2025

149,111

Additions

4,450

At 31 March 2026

153,561

DEPRECIATION

At 1 April 2025

135,925

Charge for year

4,409

At 31 March 2026

140,334

NET BOOK VALUE

At 31 March 2026

13,227

At 31 March 2025

13,186

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

2,630

2,365

Amounts owed by associates

-

1,742

Other debtors

43,895

42,355

46,525

46,462

7.	CURRENT ASSET INVESTMENTS

31.3.26

31.3.25

£

£

Listed investments

153,563

129,818

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

2,916

4,963

Taxation and social security

4,912

10,443

Other creditors

2,213

2,827

10,041

18,233

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

-

2,954

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

£

J C Carron

Balance outstanding at start of year

8,455

8,463

Amounts advanced

1,537

-

Amounts repaid

-

(8

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

9,992

8,455

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is J C Carron by virtue of his entire ownership of the company's issued share capital.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of SSE Precision Engineering Limited for the year ended 31 March 2026 which comprise the Income Statement, 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 accaglobal.com/rulebook.

This report is made solely to the director of SSE Precision Engineering Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of SSE Precision Engineering Limited and state those matters that we have agreed to state to the director of SSE Precision Engineering Limited in this report in accordance with the requirements of 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 the company and its director for our work or for this report.

It is your duty to ensure that SSE Precision Engineering Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of SSE Precision Engineering Limited. You consider that SSE Precision Engineering 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 financial statements of SSE Precision Engineering 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 statutory financial statements.

LJB Chartered Certified Accountants

Tax & Business Advisors

864 Christchurch Road

Bournemouth

Dorset

BH7 6DQ

12 October 2026