3 false false false false false false false false false false true false false false false false false No description of principal activity 2023-07-01 Sage Accounts Production Advanced 2023 - FRS102_2023 4,000 932 183 1,115 2,885 3,068 xbrli:pure xbrli:shares iso4217:GBP 03078599 2023-07-01 2024-06-30 03078599 2024-06-30 03078599 2023-06-30 03078599 2022-07-01 2023-06-30 03078599 2023-06-30 03078599 2022-06-30 03078599 core:PlantMachinery 2023-07-01 2024-06-30 03078599 core:FurnitureFittings 2023-07-01 2024-06-30 03078599 core:MotorVehicles 2023-07-01 2024-06-30 03078599 bus:Director1 2023-07-01 2024-06-30 03078599 core:PlantMachinery 2023-06-30 03078599 core:FurnitureFittings 2023-06-30 03078599 core:MotorVehicles 2023-06-30 03078599 core:PlantMachinery 2024-06-30 03078599 core:FurnitureFittings 2024-06-30 03078599 core:MotorVehicles 2024-06-30 03078599 core:WithinOneYear 2024-06-30 03078599 core:WithinOneYear 2023-06-30 03078599 core:AfterOneYear 2024-06-30 03078599 core:AfterOneYear 2023-06-30 03078599 core:ShareCapital 2024-06-30 03078599 core:ShareCapital 2023-06-30 03078599 core:RetainedEarningsAccumulatedLosses 2024-06-30 03078599 core:RetainedEarningsAccumulatedLosses 2023-06-30 03078599 core:PlantMachinery 2023-06-30 03078599 core:FurnitureFittings 2023-06-30 03078599 core:MotorVehicles 2023-06-30 03078599 bus:SmallEntities 2023-07-01 2024-06-30 03078599 bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-06-30 03078599 bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-06-30 03078599 bus:PrivateLimitedCompanyLtd 2023-07-01 2024-06-30 03078599 bus:FullAccounts 2023-07-01 2024-06-30 03078599 core:OtherResidualIntangibleAssets 2023-07-01 2024-06-30 03078599 core:AssetsNotYetAvailableForUseIntangibles 2024-06-30 03078599 core:AssetsNotYetAvailableForUseIntangibles 2023-06-30 03078599 core:AssetsNotYetAvailableForUseIntangibles 2023-07-01 2024-06-30
COMPANY REGISTRATION NUMBER: 03078599
Detek Fire & Security Services Limited
Filleted Unaudited Financial Statements
30 June 2024
Detek Fire & Security Services Limited
Statement of Financial Position
30 June 2024
2024
2023
Note
£
£
£
Fixed assets
Intangible assets
5
2,885
3,068
Tangible assets
6
26,612
32,041
--------
--------
29,497
35,109
Current assets
Stocks
1,000
1,000
Debtors
7
187,678
172,484
Cash at bank and in hand
54,357
82,946
---------
---------
243,035
256,430
Creditors: amounts falling due within one year
8
48,565
41,924
---------
---------
Net current assets
194,470
214,506
---------
---------
Total assets less current liabilities
223,967
249,615
Creditors: amounts falling due after more than one year
9
11,362
21,586
Provisions
Taxation including deferred tax
9,775
6,643
---------
---------
Net assets
202,830
221,386
---------
---------
Capital and reserves
Called up share capital
100
100
Profit and loss account
202,730
221,286
---------
---------
Shareholders funds
202,830
221,386
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
For the year ending 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
Detek Fire & Security Services Limited
Statement of Financial Position (continued)
30 June 2024
These financial statements were approved by the board of directors and authorised for issue on 14 August 2024 , and are signed on behalf of the board by:
Mr R Jones
Director
Company registration number: 03078599
Detek Fire & Security Services Limited
Notes to the Financial Statements
Year ended 30 June 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 57a Broadway, Leigh on Sea, Essex, SS9 1PE.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses.
Amortisation
Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:
Other
-
5% straight line
If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant & machinery
-
15% reducing balance
Fixtures & fittings
-
25% reducing balance
Motor vehicles
-
25% reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 3 (2023: 3 ).
5. Intangible assets
Other
£
Cost
At 1 July 2023 and 30 June 2024
4,000
-------
Amortisation
At 1 July 2023
932
Charge for the year
183
-------
At 30 June 2024
1,115
-------
Carrying amount
At 30 June 2024
2,885
-------
At 30 June 2023
3,068
-------
6. Tangible assets
Plant and machinery
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 July 2023
18,821
4,576
34,225
57,622
Additions
1,851
1,851
--------
-------
--------
--------
At 30 June 2024
20,672
4,576
34,225
59,473
--------
-------
--------
--------
Depreciation
At 1 July 2023
8,755
2,002
14,824
25,581
Charge for the year
1,787
643
4,850
7,280
--------
-------
--------
--------
At 30 June 2024
10,542
2,645
19,674
32,861
--------
-------
--------
--------
Carrying amount
At 30 June 2024
10,130
1,931
14,551
26,612
--------
-------
--------
--------
At 30 June 2023
10,066
2,574
19,401
32,041
--------
-------
--------
--------
7. Debtors
2024
2023
£
£
Trade debtors
46,252
31,149
Other debtors
141,426
141,335
---------
---------
187,678
172,484
---------
---------
8. Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
10,224
9,974
Trade creditors
8,957
10,741
Corporation tax
14,347
8,668
Social security and other taxes
12,706
10,496
Other creditors
2,331
2,045
--------
--------
48,565
41,924
--------
--------
9. Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
11,362
21,586
--------
--------