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REGISTERED NUMBER: 11050145 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 May 2024

for

WCS Fire & Security Limited

WCS Fire & Security Limited (Registered number: 11050145)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


WCS Fire & Security Limited

Company Information
for the Year Ended 31 May 2024







DIRECTOR: C C Watkins





REGISTERED OFFICE: 12 Wroxton Avenue
Middlesbrough
TS5 7AG





REGISTERED NUMBER: 11050145 (England and Wales)





ACCOUNTANTS: APC Accountancy
Chartered Accountants
73 Gilkes Street
Middlesbrough
TS1 5EH

WCS Fire & Security Limited (Registered number: 11050145)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 3,758 4,858
Tangible assets 5 9 1,598
3,767 6,456

CURRENT ASSETS
Debtors 6 1,553 4,437
Cash at bank 17,610 20,968
19,163 25,405
CREDITORS
Amounts falling due within one year 7 14,022 16,039
NET CURRENT ASSETS 5,141 9,366
TOTAL ASSETS LESS CURRENT
LIABILITIES

8,908

15,822

CREDITORS
Amounts falling due after more than one
year

8

7,400

14,800
NET ASSETS 1,508 1,022

CAPITAL AND RESERVES
Called up share capital 200 200
Retained earnings 1,308 822
1,508 1,022

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

WCS Fire & Security Limited (Registered number: 11050145)

Balance Sheet - continued
31 May 2024


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 21 January 2025 and were signed by:





C C Watkins - Director


WCS Fire & Security Limited (Registered number: 11050145)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

WCS Fire & Security Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2017, is being amortised evenly over its estimated useful life of ten years.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 20% on cost

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment loss.

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. Debt instruments are subsequently measured at amortised cost.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognized in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognized in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

WCS Fire & Security Limited (Registered number: 11050145)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 June 2023
and 31 May 2024 11,000
AMORTISATION
At 1 June 2023 6,142
Amortisation for year 1,100
At 31 May 2024 7,242
NET BOOK VALUE
At 31 May 2024 3,758
At 31 May 2023 4,858

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 June 2023
and 31 May 2024 21,880
DEPRECIATION
At 1 June 2023 20,282
Charge for year 1,589
At 31 May 2024 21,871
NET BOOK VALUE
At 31 May 2024 9
At 31 May 2023 1,598

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Trade debtors 1,280 4,405
Other debtors 273 32
1,553 4,437

WCS Fire & Security Limited (Registered number: 11050145)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Bank loans and overdrafts 7,400 7,400
Taxation and social security 5,697 7,449
Other creditors 925 1,190
14,022 16,039

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.5.24 31.5.23
£    £   
Bank loans 7,400 14,800

9. DEFERRED TAX
£   
Balance at 1 June 2023 (32 )
Movement in period (241 )
Balance at 31 May 2024 (273 )

10. RELATED PARTY DISCLOSURES

As at the 31st May 2024 the company owed its director £85. (2023: £465).

11. ULTIMATE CONTROLLING PARTY

The ultimate controlling party is C C Watkins.