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SENTURIAN SECURITY GROUP LIMITED

Registered Number
05761035
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2023

SENTURIAN SECURITY GROUP LIMITED
Company Information
for the year from 1 January 2023 to 31 December 2023

Director

MORGAN, Ashley

Registered Address

Bridge House Business Centre Room 1.4
9-13 Holbrook Lane
Coventry
CV6 4AD

Registered Number

05761035 (England and Wales)
SENTURIAN SECURITY GROUP LIMITED
Balance Sheet as at
31 December 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets332,29714,292
Investments4100100
32,39714,392
Current assets
Debtors396,217407,485
Cash at bank and on hand323,278235,624
719,495643,109
Creditors amounts falling due within one year6(593,161)(630,538)
Net current assets (liabilities)126,33412,571
Total assets less current liabilities158,73126,963
Creditors amounts falling due after one year7(2,649)(1,091)
Net assets156,08225,872
Capital and reserves
Called up share capital11
Profit and loss account156,08125,871
Shareholders' funds156,08225,872
The financial statements were approved and authorised for issue by the Director on 26 September 2024, and are signed on its behalf by:
MORGAN, Ashley
Director
Registered Company No. 05761035
SENTURIAN SECURITY GROUP 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.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Turnover policy
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.
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.
Finance costs
Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Current taxation
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.
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:
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
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 transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.
Share capital
Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.
2.Average number of employees

20232022
Average number of employees during the year9730
3.Tangible fixed assets

Vehicles

Office Equipment

Total

£££
Cost or valuation
At 01 January 2318,44511,91930,364
Additions22,542-22,542
At 31 December 2340,98711,91952,906
Depreciation and impairment
At 01 January 238,1167,95616,072
Charge for year3,0901,4474,537
At 31 December 2311,2069,40320,609
Net book value
At 31 December 2329,7812,51632,297
At 31 December 2210,3293,96314,292
4.Fixed asset investments

Investments in groups1

Total

££
Cost or valuation
At 01 January 23100100
At 31 December 23100100
Net book value
At 31 December 23100100
At 31 December 22100100

Notes

1Investments in group undertakings and participating interests
5.Stocks
6.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables96,831139,540
Bank borrowings and overdrafts303,393313,814
Taxation and social security164,450127,768
Accrued liabilities and deferred income28,48749,416
Total593,161630,538
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
7.Creditors: amounts due after one year

2023

2022

££
Bank borrowings and overdrafts2,6491,091
Total2,6491,091
8.Obligations under finance leases
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee. Assets held under finance leases are recognised at the lower of their fair value at the inception of the lease and the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation. Lease payments are apportioend between finance cost in the profit and loss account and reduction of the lease obligation so as to achieve constant periodic rate of interest on the remaining balance of the liability