Caseware UK (AP4) 2023.0.135 2023.0.135 2023-12-312023-12-312023-01-01trueNo description of principal activity22falsetrue 09248896 2023-01-01 2023-12-31 09248896 2022-01-01 2022-12-31 09248896 2023-12-31 09248896 2022-12-31 09248896 2022-01-01 09248896 c:Director1 2023-01-01 2023-12-31 09248896 d:OfficeEquipment 2023-01-01 2023-12-31 09248896 d:OfficeEquipment 2023-12-31 09248896 d:OfficeEquipment 2022-12-31 09248896 d:CurrentFinancialInstruments 2023-12-31 09248896 d:CurrentFinancialInstruments 2022-12-31 09248896 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-31 09248896 d:CurrentFinancialInstruments d:WithinOneYear 2022-12-31 09248896 d:ShareCapital 2023-12-31 09248896 d:ShareCapital 2022-12-31 09248896 d:ShareCapital 2022-01-01 09248896 d:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 09248896 d:RetainedEarningsAccumulatedLosses 2023-12-31 09248896 d:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 09248896 d:RetainedEarningsAccumulatedLosses 2022-12-31 09248896 d:RetainedEarningsAccumulatedLosses 2022-01-01 09248896 d:AcceleratedTaxDepreciationDeferredTax 2023-12-31 09248896 d:AcceleratedTaxDepreciationDeferredTax 2022-12-31 09248896 c:EntityHasNeverTraded 2023-01-01 2023-12-31 09248896 c:FRS102 2023-01-01 2023-12-31 09248896 c:AuditExempt-NoAccountantsReport 2023-01-01 2023-12-31 09248896 c:FullAccounts 2023-01-01 2023-12-31 09248896 c:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09248896 e:PoundSterling 2023-01-01 2023-12-31 iso4217:GBP xbrli:pure

Registered number: 09248896









SALISBURY SECURITY SERVICES LIMITED







UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2023

 
SALISBURY SECURITY SERVICES LIMITED
REGISTERED NUMBER: 09248896

STATEMENT OF FINANCIAL POSITION
AS AT 31 DECEMBER 2023

2023
2022
Note
£
£

  Fixed assets
  

Tangible assets
 4 
-
-

  
-
-

Current assets
  

Debtors: amounts falling due within one year
 5 
100
948,033

Cash at bank and in hand
 6 
-
40,528

  
100
988,561

Creditors: amounts falling due within one year
 7 
-
(960,187)

Net current assets
  
 
 
100
 
 
28,374

Total assets less current liabilities
  
100
28,374

  

Net assets
  
100
28,374


Capital and reserves
  

Called up share capital 
 9 
100
100

Profit and loss account
  
-
28,274

  
100
28,374

Page 1

 
SALISBURY SECURITY SERVICES LIMITED
REGISTERED NUMBER: 09248896
    
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 31 DECEMBER 2023

For the year ended 31 December 2023 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the Statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 27 September 2024.




N J Earley
Director

The notes on pages 4 to 8 form part of these financial statements.
Page 2

 
SALISBURY SECURITY SERVICES LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 January 2023
100
28,274
28,374


Contributions by and distributions to owners

Dividends: Equity capital
-
(28,274)
(28,274)


At 31 December 2023
100
-
100


The notes on pages 4 to 8 form part of these financial statements.


STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2022


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 January 2022
100
1,031,001
1,031,101


Comprehensive income for the year

Loss for the year
-
(2,727)
(2,727)


Contributions by and distributions to owners

Dividends: Equity capital
-
(1,000,000)
(1,000,000)


At 31 December 2022
100
28,274
28,374


The notes on pages 4 to 8 form part of these financial statements.
Page 3

 
SALISBURY SECURITY SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

1.


General information

Salisbury Security Services Limited is a company limited by shares, incorporated in England and Wales. The address of the registered office is 7 Diamond Court, Opal Drive, Fox Milne, Milton Keynes, England, MK15 0DU.
The principal activity of the Company during prior years was the provision of security services for business premises across the United Kingdom, but the company is now dormant.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

Following a group restructure on 1 January 2023, the Directors have no future plans for the company and expect to dissolve the company in the foreseeable future.
The Directors, therefore, do not consider that the going concern basis is appropriate for these financial statements and have instead prepared the financial statements on a basis other than going concern. This basis included all assets at their recoverable amounts rather than their historical costs and makes provisions for the costs of disposal of the assets. All assets and liabilities are treated as recoverable and payable within one year.
The following principal accounting policies have been applied:

 
2.2

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Page 4

 
SALISBURY SECURITY SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

2.Accounting policies (continued)

 
2.3

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Plant and equipment
-
2 to 4 years

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.

 
2.4

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.5

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.6

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable. loans from banks and loans to related parties.

 
2.7

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 5

 
SALISBURY SECURITY SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

3.


Employees




The Directors of Salisbury Security Services Limited did not receive any emoluments in respect of their services to the Company for the current or the preceding year.

The average monthly number of employees, including directors, during the year was 2 (2022 - 2).


4.


Tangible fixed assets





Office equipment

£





At 1 January 2023
29,658


Transfers intra group
(29,658)



At 31 December 2023

-





At 1 January 2023
29,658


Transfers intra group
(29,658)



At 31 December 2023

-



Net book value



At 31 December 2023
-



At 31 December 2022
-


5.


Debtors

2023
2022
£
£


Amounts owed by group undertakings
100
945,189

Deferred taxation
-
2,844

100
948,033


Page 6

 
SALISBURY SECURITY SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

6.


Cash and cash equivalents

2023
2022
£
£

Cash at bank and in hand
-
40,528

-
40,528



7.


Creditors: Amounts falling due within one year

2023
2022
£
£

Amounts owed to group undertakings
-
958,687

Accruals and deferred income
-
1,500

-
960,187



8.


Deferred taxation




2023
2022


£

£






At beginning of year
2,844
2,844


Utilised in year
(2,844)
-



At end of year
-
2,844

The deferred tax asset is made up as follows:

2023
2022
£
£


Accelerated capital allowances
-
2,844

-
2,844


9.


Share capital

2023
2022
£
£
Allotted, called up and fully paid



100 Ordinary shares of 1 each
100
100
Page 7

 
SALISBURY SECURITY SERVICES LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023

9.Share capital (continued)




10.


Related party transactions

The Company has taken advantage of the exemption in FRS 102 Section 33: Related party disclosures from the requirement to disclose transactions with other wholly owned group companies.
 
At year end, the Company was owed £100 (2022 - £945,189) by other group companies.
 
At year end, the Company owed £Nil (2022 - £958,687) to other group companies.


11.


Controlling party

The Company's immediate parent company is Salisbury Holdings Limited and the ultimate parent company is Atlas FM Group Limited (formerly known as Atlas FM Limited). Consolidated accounts can be obtained from the registered office located at Riding Court House, Riding Court Road, Datchet, Berkshire, England, SL3 9JT. This is the only company for which consolidated accounts are prepared.
The directors of Atlas FM Group Limited are of the opinion that N J Earley and R W Empson are the ultimate controlling parties.

 
Page 8