2023-01-012023-12-312023-12-31false06148243UNIVERSAL FIRE AND SECURITY 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UNIVERSAL FIRE AND SECURITY LIMITED

Registered Number
06148243
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

UNIVERSAL FIRE AND SECURITY LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Directors

Tammy Elizabeth Burton
Mark Alan Gibson
Sylvia Gibson
Christopher Howard Rees
Nicola Lorraine Rees

Registered Address

Unit 34 Sisna Park
Estover
Plymouth
PL6 7FH

Registered Number

06148243 (England and Wales)
UNIVERSAL FIRE AND SECURITY LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets4175,612171,055
175,612171,055
Current assets
Stocks526,12030,659
Debtors125,447170,094
Cash at bank and on hand142,941163,327
294,508364,080
Creditors amounts falling due within one year6(266,380)(230,055)
Net current assets (liabilities)28,128134,025
Total assets less current liabilities203,740305,080
Creditors amounts falling due after one year7(165,868)(163,151)
Provisions for liabilities9(46,189)(32,235)
Net assets(8,317)109,694
Capital and reserves
Called up share capital700600
Profit and loss account(9,017)109,094
Shareholders' funds(8,317)109,694
The financial statements were approved and authorised for issue by the Board of Directors on 13 August 2024, and are signed on its behalf by:
Mark Alan Gibson
Director
Registered Company No. 06148243
UNIVERSAL FIRE AND SECURITY LIMITED
Notes to the Financial Statements
for the year ended 31 December 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Employee benefits
Contributions to defined contribution plans are expensed in the period to which they relate.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible fixed assets are carried at cost less accumulated amortisation and impairment losses.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20232022
Average number of employees during the year1211
3.Intangible assets

Goodwill

Total

££
Cost or valuation
At 01 January 2320,00020,000
At 31 December 2320,00020,000
Amortisation and impairment
At 01 January 2320,00020,000
At 31 December 2320,00020,000
Net book value
At 31 December 23--
At 31 December 22--
4.Tangible fixed assets

Plant & machinery

Vehicles

Fixtures & fittings

Total

££££
Cost or valuation
At 01 January 23115,935161,0699,723286,727
Additions12,05249,000-61,052
Disposals-(17,303)-(17,303)
At 31 December 23127,987192,7669,723330,476
Depreciation and impairment
At 01 January 2332,21879,6293,825115,672
Charge for year24,56626,28317151,020
On disposals-(11,828)-(11,828)
At 31 December 2356,78494,0843,996154,864
Net book value
At 31 December 2371,20398,6825,727175,612
At 31 December 2283,71781,4405,898171,055
5.Stocks

2023

2022

££
Raw materials and consumables26,12030,659
Total26,12030,659
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables28,88093,323
Bank borrowings and overdrafts14,36114,078
Taxation and social security84,86663,327
Finance lease and HP contracts31,28921,053
Other creditors102,00332,268
Accrued liabilities and deferred income4,9816,006
Total266,380230,055
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts14,16724,167
Other creditors151,701138,984
Total165,868163,151
8.Obligations under finance leases

2023

2022

££
Finance lease and HP contracts66,70167,984
9.Provisions for liabilities

2023

2022

££
Net deferred tax liability (asset)46,18932,235
Total46,18932,235
10.Directors advances, credits and guarantees

Brought forward

Amount advanced

Amount repaid

Carried forward

££££
Christopher Howard Rees23,86844,32039,00029,188
Directors loan account
23,86844,32039,00029,188
11.Related party transactions
At the year end N Rees, Director owed the company £30,200 (2022 - was owed £5,700), T Burton, Director £26,800 (2022 - was owed £5,700) and M Gibson, Director £40,681.30 (2022 - was owed £14,592). During the year, the company made rent payments of £2,300 to C Rees, Director and £2,300 to M Gibson, Director.