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2021-08-31 05529122 dpl-frs:Item4 2022-08-31 05529122 dpl-frs:CostSales dpl-frs:Item4 2021-09-01 2022-08-31 05529122 dpl-frs:CostSales dpl-frs:Item4 2021-08-31 05529122 dpl-frs:CostSales dpl-frs:Item4 2022-08-31 05529122 dpl-frs:DistributionCosts dpl-frs:Item4 2021-09-01 2022-08-31 05529122 dpl-frs:AdministrativeExpenses dpl-frs:Item4 2021-09-01 2022-08-31 05529122 dpl-frs:Item5 2021-09-01 2022-08-31 05529122 dpl-frs:Item5 2021-08-31 05529122 dpl-frs:Item5 2022-08-31 05529122 dpl-frs:CostSales dpl-frs:Item5 2021-09-01 2022-08-31 05529122 dpl-frs:CostSales dpl-frs:Item5 2021-08-31 05529122 dpl-frs:CostSales dpl-frs:Item5 2022-08-31 05529122 dpl-frs:DistributionCosts dpl-frs:Item5 2021-09-01 2022-08-31 05529122 dpl-frs:AdministrativeExpenses dpl-frs:Item5 2021-09-01 2022-08-31 05529122 dpl-frs:Item6 2021-09-01 2022-08-31 05529122 dpl-frs:Item6 2021-08-31 05529122 dpl-frs:Item6 2022-08-31 05529122 dpl-frs:CostSales dpl-frs:Item6 2021-09-01 2022-08-31 05529122 dpl-frs:CostSales dpl-frs:Item6 2021-08-31 05529122 dpl-frs:CostSales dpl-frs:Item6 2022-08-31 05529122 dpl-frs:DistributionCosts dpl-frs:Item6 2021-09-01 2022-08-31 05529122 dpl-frs:AdministrativeExpenses dpl-frs:Item6 2021-09-01 2022-08-31 05529122 dpl-frs:Item7 2021-09-01 2022-08-31 05529122 dpl-frs:Item7 2021-08-31 05529122 dpl-frs:Item7 2022-08-31 05529122 dpl-frs:CostSales dpl-frs:Item7 2021-09-01 2022-08-31 05529122 dpl-frs:CostSales dpl-frs:Item7 2021-08-31 05529122 dpl-frs:CostSales dpl-frs:Item7 2022-08-31 05529122 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 05529122 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 05529122 dpl-frs:Item8 2021-09-01 2022-08-31 05529122 dpl-frs:Item8 2021-08-31 05529122 dpl-frs:Item8 2022-08-31 05529122 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 05529122 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 05529122 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 05529122 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 05529122 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 05529122 dpl-frs:Item9 2021-09-01 2022-08-31 05529122 dpl-frs:Item9 2021-08-31 05529122 dpl-frs:Item9 2022-08-31 05529122 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 05529122 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 05529122 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 05529122 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 05529122 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 2022-08-31 05529122 dpl-frs:Item10 2021-09-01 2022-08-31 05529122 dpl-frs:Item10 2021-08-31 05529122 dpl-frs:Item10 2022-08-31 05529122 dpl-frs:CostSales dpl-frs:Item10 2021-09-01 2022-08-31 05529122 dpl-frs:CostSales dpl-frs:Item10 2021-08-31 05529122 dpl-frs:CostSales dpl-frs:Item10 2022-08-31 05529122 dpl-frs:DistributionCosts dpl-frs:Item10 2021-09-01 2022-08-31 05529122 dpl-frs:AdministrativeExpenses dpl-frs:Item10 2021-09-01 2022-08-31 05529122 dpl-frs:Item11 2021-09-01 2022-08-31 05529122 dpl-frs:Item11 2021-08-31 05529122 dpl-frs:Item11 2022-08-31 05529122 dpl-frs:CostSales dpl-frs:Item11 2021-09-01 2022-08-31 05529122 dpl-frs:CostSales dpl-frs:Item11 2021-08-31 05529122 dpl-frs:CostSales dpl-frs:Item11 2022-08-31 05529122 dpl-frs:DistributionCosts dpl-frs:Item11 2021-09-01 2022-08-31 05529122 dpl-frs:AdministrativeExpenses dpl-frs:Item11 2021-09-01 2022-08-31 05529122 dpl-frs:Item12 2021-09-01 2022-08-31 05529122 dpl-frs:Item12 2021-08-31 05529122 dpl-frs:Item12 2022-08-31 05529122 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 05529122 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 05529122 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 05529122 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 05529122 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 05529122 1 2021-09-01 2022-08-31 05529122 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 05529122
London Security Automation Limited
Unaudited Financial Statements
For The Year Ended 31 August 2023
Highway 61 Consultancy Ltd
ACCA
4 Church Farm Close
Pidley
Huntingdon
Cambridgeshire
PE28 3FD
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05529122
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 265,490 274,574
265,490 274,574
CURRENT ASSETS
Stocks 5 32,560 27,118
Debtors 6 247,741 359,033
Investments 7 300,000 -
Cash at bank and in hand 507,387 814,107
1,087,688 1,200,258
Creditors: Amounts Falling Due Within One Year 8 (185,176 ) (272,058 )
NET CURRENT ASSETS (LIABILITIES) 902,512 928,200
TOTAL ASSETS LESS CURRENT LIABILITIES 1,168,002 1,202,774
Creditors: Amounts Falling Due After More Than One Year 9 (367,850 ) (420,272 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (25,015 ) (20,447 )
NET ASSETS 775,137 762,055
CAPITAL AND RESERVES
Called up share capital 10 1,691 1,691
Profit and Loss Account 773,446 760,364
SHAREHOLDERS' FUNDS 775,137 762,055
Page 1
Page 2
For the year ending 31 August 2023 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 Leigh Pheby
Director
Mr Dean Smith
Director
12/10/2023
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
London Security Automation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05529122 . The registered office is Suite 1 Lower Ground Floor, One George Yard, London, EC3V 9DF.
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. 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:
Leasehold In accordance with the property
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 33% on cost
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. 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 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.
...CONTINUED
Page 3
Page 4
2.5. Taxation - continued
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.6. Pensions
For a defined benefit scheme,  the liability recorded in the balance sheet is the present value of the defined obligation at that date.  The defined benefit obligation is calculated on an annual basis by independent actuaries.
Actuarial gains and losses are recognised in full in the period in which they occur and are shown in Other Comprehensive Income.
Current and past service costs,  along with settlements or curtailments,  are charged to the Income Statement.  Interest on pension plan liabilities are recognised within finance expense.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2022: 15)
11 15
4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Fixtures & Fittings
£ £ £ £
Cost
As at 1 September 2022 191,447 71,624 176,753 84,665
Additions - 1,200 25,466 2,827
Disposals - - (7,995 ) -
As at 31 August 2023 191,447 72,824 194,224 87,492
Depreciation
As at 1 September 2022 24,490 64,380 94,672 72,308
Provided during the period 1,529 2,111 26,255 3,796
Disposals - - (5,465 ) -
As at 31 August 2023 26,019 66,491 115,462 76,104
Net Book Value
As at 31 August 2023 165,428 6,333 78,762 11,388
As at 1 September 2022 166,957 7,244 82,081 12,357
Computer Equipment Total
£ £
Cost
As at 1 September 2022 44,125 568,614
Additions 3,212 32,705
Disposals - (7,995 )
As at 31 August 2023 47,337 593,324
...CONTINUED
Page 4
Page 5
Depreciation
As at 1 September 2022 38,190 294,040
Provided during the period 5,568 39,259
Disposals - (5,465 )
As at 31 August 2023 43,758 327,834
Net Book Value
As at 31 August 2023 3,579 265,490
As at 1 September 2022 5,935 274,574
5. Stocks
2023 2022
£ £
Stock 32,560 27,118
32,560 27,118
6. Debtors
2023 2022
£ £
Due within one year
Trade debtors 172,811 284,141
Prepayments and accrued income 74,930 74,892
247,741 359,033
7. Current Asset Investments
2023 2022
£ £
Short term deposits 300,000 -
300,000 -
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 43,401 35,111
Corporation tax 28,663 32,842
Other taxes and social security 6,491 6,643
VAT 66,559 102,205
Other creditors - 236
Other creditors (1) 4,410 1,620
Other creditors (2) - 926
Accruals and deferred income 11,652 60,475
Directors' loan accounts 24,000 32,000
185,176 272,058
Page 5
Page 6
9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Bank loans 46,850 47,272
Other creditors 321,000 373,000
367,850 420,272
10. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1,691 1,691
11. Pension Commitments
The company has agreed to fund a defined benefit scheme in respect of key employees.  The most recent actuarial valuation of the obligations of £321,000 (2022 - £373,000) was on 31 August 2023.  During the year the expense incurred was £16,000 (2022 - £8,000).
The principal assumptions used are:
  • Discount rate - 5.2%
  • Inflation RPI - 3.3%
  • Inflation CPI - 2.2%
  • Pre and post-retirement mortality - S3PMA tables with improvements in the CMI 2022 model and a long term rate of improvement of 1%.
2023
Present value of defined benefit obligations £321,000 (2022 - £373,000)
Fair value of scheme assets £0 (2022 - £0)
Liability recognised in the balance sheet £321,000 (2022 - £373,000)
Movements in the present value of the defined benefit obligations were as follows:
2023
At the beginning of the year £373,000
Current service cost £0
Interest cost £16,000
Actuarial gains/(losses) (£68,000)
At the end of the year £321,000 
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