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REGISTERED NUMBER: 12071702 (England and Wales)















Central Security And Fire Limited

Unaudited Financial Statements

for the Year Ended 30 June 2023






Central Security And Fire Limited (Registered number: 12071702)






Contents of the Financial Statements
for the Year Ended 30 June 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Central Security And Fire Limited

Company Information
for the Year Ended 30 June 2023







DIRECTORS: J A Care
O C Jones





REGISTERED OFFICE: Central House
Riverside
Beaufort
Ebbw Vale
NP23 5NT





REGISTERED NUMBER: 12071702 (England and Wales)





ACCOUNTANTS: O'Brien and Partners
Accountants & Business Advisors
Highdale House
7 Centre Court
Treforest Industrial Estate
Pontypridd
Rhondda Cynon Taff
CF37 5YR

Central Security And Fire Limited (Registered number: 12071702)

Balance Sheet
30 June 2023

30.6.23 30.6.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 104,235 72,910

CURRENT ASSETS
Debtors 5 145,391 166,205
Cash at bank 25,300 52,512
170,691 218,717
CREDITORS
Amounts falling due within one year 6 193,521 206,347
NET CURRENT (LIABILITIES)/ASSETS (22,830 ) 12,370
TOTAL ASSETS LESS CURRENT LIABILITIES 81,405 85,280

CREDITORS
Amounts falling due after more than one year 7 (58,636 ) (39,737 )

PROVISIONS FOR LIABILITIES (19,330 ) (13,853 )
NET ASSETS 3,439 31,690

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 3,339 31,590
3,439 31,690

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

Central Security And Fire Limited (Registered number: 12071702)

Balance Sheet - continued
30 June 2023


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 Board of Directors and authorised for issue on 1 February 2024 and were signed on its behalf by:




O C Jones - Director



J A Care - Director


Central Security And Fire Limited (Registered number: 12071702)

Notes to the Financial Statements
for the Year Ended 30 June 2023

1. STATUTORY INFORMATION

Central Security And Fire 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.

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


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.

Related party exemption
The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added tax. Turnover is reduced for estimated customer returns, rebates and allowances. Turnover comprises of rendering of private security and fire protection services and is recognised as follows:

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.

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 - 33% on cost
Motor vehicles - 20% on cost
Computer equipment - 20% on cost

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.

Central Security And Fire Limited (Registered number: 12071702)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
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.

Going concern
The Directors believe that although the company has net current liabilities there is sufficient trade and group support to meet the on going requirements of the company. Due to this the company has been treated as a going concern.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2022 - 5 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 July 2022 83,503 20,745 - 104,248
Additions 24,807 42,658 5,566 73,031
At 30 June 2023 108,310 63,403 5,566 177,279
DEPRECIATION
At 1 July 2022 29,955 1,383 - 31,338
Charge for year 34,756 6,586 364 41,706
At 30 June 2023 64,711 7,969 364 73,044
NET BOOK VALUE
At 30 June 2023 43,599 55,434 5,202 104,235
At 30 June 2022 53,548 19,362 - 72,910

At the year end asset on Hp agreements had a cost of £58,835 (2022: £20,745), accumulated depreciation of £7,437 (2022; £1,383) and a net book value of £51,398 (2022: £19,362).

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Trade debtors 90,470 146,541
Amounts owed by group undertakings 28,000 -
Other debtors 26,921 19,664
145,391 166,205

Central Security And Fire Limited (Registered number: 12071702)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.6.23 30.6.22
£    £   
Bank loans and overdrafts 29,729 3,667
Hire purchase contracts 10,777 4,777
Trade creditors 39,194 26,823
Amounts owed to group undertakings 2,748 8,553
Taxation and social security 18,156 25,370
Other creditors 92,917 137,157
193,521 206,347

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.6.23 30.6.22
£    £   
Bank loans 23,199 26,279
Hire purchase contracts 35,437 13,458
58,636 39,737

8. SECURED DEBTS

The following secured debts are included within creditors:

30.6.23 30.6.22
£    £   
Bank loans 52,928 29,946
Hire purchase contracts 46,214 18,235
Invoice Discounting 68,884 113,588
168,026 161,769

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2023 and 30 June 2022:

30.6.23 30.6.22
£    £   
J A Care
Balance outstanding at start of year (57 ) (180 )
Amounts advanced 150 923
Amounts repaid (93 ) (800 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - (57 )

Central Security And Fire Limited (Registered number: 12071702)

Notes to the Financial Statements - continued
for the Year Ended 30 June 2023

9. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES - continued

O C Jones
Balance outstanding at start of year (24 ) 333
Amounts advanced 450 2,043
Amounts repaid (1,443 ) (2,400 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year (1,017 ) (24 )

S A Hancock
Balance outstanding at start of year - 21
Amounts repaid - (21 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

M J Jones
Balance outstanding at start of year - 21
Amounts repaid - (21 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

L E Morgan
Balance outstanding at start of year - 21
Amounts repaid - (21 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year - -

10. RELATED PARTY DISCLOSURES

At the year end the company was owed £168 (2022:£1,277) and owed £1,230 (2022:£138) to companies related through a common Director.