SMART EIRE GUARD SOLUTIONS LTD Filleted Accounts Cover
SMART EIRE GUARD SOLUTIONS LTD
Company No. 14812133
Information for Filing with The Registrar
30 April 2024
SMART EIRE GUARD SOLUTIONS LTD Directors Report Registrar
The Directors present their report and the accounts for the period ended 30 April 2024.
Principal activities
The principal activity of the company during the period under review was Security services.
Directors
The Directors who served at any time during the period were as follows:
P. Clarke
A. Quinn
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
A. Quinn
Director
17 January 2025
SMART EIRE GUARD SOLUTIONS LTD Balance Sheet Registrar
at
30 April 2024
Company No.
14812133
Notes
2024
£
Fixed assets
Tangible assets
4
4,919
4,919
Current assets
Debtors
5
237,285
Cash at bank and in hand
9
237,294
Creditors: Amount falling due within one year
6
(180,061)
Net current assets
57,233
Total assets less current liabilities
62,152
Net assets
62,152
Capital and reserves
Called up share capital
100
Profit and loss account
7
62,052
Total equity
62,152
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the period ended 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit 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 accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 17 January 2025 and signed on its behalf by:
A. Quinn
Director
17 January 2025
SMART EIRE GUARD SOLUTIONS LTD Notes to the Accounts Registrar
for the period ended 30 April 2024
1
General information
SMART EIRE GUARD SOLUTIONS LTD is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 14812133
Its registered office is:
12 The Wellness Centre
Carlton Street
Halifax
HX1 2AL
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2
Accounting policies
Turnover
Turnover is generated from the rendering of services. Turnover is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
- the amount of turnover can be measured reliably
- it is probable that the company will receive the consideration due under the contract
- the stage of completion of the contract at the end of the reporting period can be measured
reliably; and
- the costs incurred and the costs to complete the contract can be measured reliably.
Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the profit and loss account because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The Company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other 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.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2024
Number
The average monthly number of employees (including directors) during the period:
0
4
Tangible fixed assets
Motor vehicles
Fixtures, fittings and equipment
Total
£
£
£
Cost or revaluation
Additions
5,0001,5596,559
At 30 April 2024
5,0001,5596,559
Depreciation
Charge for the year
1,2503901,640
At 30 April 2024
1,2503901,640
Net book values
At 30 April 2024
3,7501,1694,919
5
Debtors
2024
£
Trade debtors
211,856
Loans to directors
3,635
Other debtors
21,794
237,285
6
Creditors:
amounts falling due within one year
2024
£
Other loans
75,463
Taxes and social security
80,945
Loans from directors
21,829
Accruals and deferred income
1,824
180,061
7
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
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