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Registered number: 03551771
Anti-Climb Guards Limited
Financial Statements
For The Year Ended 30 April 2024
Robert Agates & Associates
Certified Accountants
Sentosa
Southview Road
Crowborough
East Sussex
TN6 1HG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 03551771
2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 1,433,776 1,529,093
Tangible Assets 5 83,039 38,482
1,516,815 1,567,575
CURRENT ASSETS
Stocks 6 77,673 71,807
Debtors 7 162,034 110,225
Cash at bank and in hand 330,461 113,704
570,168 295,736
Creditors: Amounts Falling Due Within One Year 8 (106,769 ) (168,808 )
NET CURRENT ASSETS (LIABILITIES) 463,399 126,928
TOTAL ASSETS LESS CURRENT LIABILITIES 1,980,214 1,694,503
Creditors: Amounts Falling Due After More Than One Year 9 - (5,046 )
NET ASSETS 1,980,214 1,689,457
CAPITAL AND RESERVES
Called up share capital 10 100 100
Revaluation reserve 11 1,438,312 1,533,629
Profit and Loss Account 541,802 155,728
SHAREHOLDERS' FUNDS 1,980,214 1,689,457
Page 1
Page 2
For the year ending 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr David Waite
Director
30th January 2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Anti-Climb Guards Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03551771 . The registered office is Sentosa, Southview Road, Crowborough, East Sussex, TN6 1HG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
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. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are amortised to the profit and loss account over their estimated economic life of seventeen years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 10% per annum on reducing balance
Motor Vehicles 25% per annum on reducing balance
Computer Equipment 10% per annum on cost
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Taxation
Corporation tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year 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.
Current tax for the year is recognised in profit or loss, except when it related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
Page 3
Page 4
4. Intangible Assets
Other Intellectual Property Total
£ £ £
Cost or Valuation
As at 1 May 2023 4,020 1,620,390 1,624,410
As at 30 April 2024 4,020 1,620,390 1,624,410
Amortisation
As at 1 May 2023 - 95,317 95,317
Provided during the period - 95,317 95,317
As at 30 April 2024 - 190,634 190,634
Net Book Value
As at 30 April 2024 4,020 1,429,756 1,433,776
As at 1 May 2023 4,020 1,525,073 1,529,093
5. Tangible Assets
Plant & Machinery Motor Vehicles Total
£ £ £
Cost
As at 1 May 2023 67,409 42,598 110,007
Additions 54,065 - 54,065
As at 30 April 2024 121,474 42,598 164,072
Depreciation
As at 1 May 2023 50,065 21,460 71,525
Provided during the period 4,224 5,284 9,508
As at 30 April 2024 54,289 26,744 81,033
Net Book Value
As at 30 April 2024 67,185 15,854 83,039
As at 1 May 2023 17,344 21,138 38,482
6. Stocks
2024 2023
£ £
Stock 77,673 71,807
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 101,102 15,496
Other business debtors 60,932 94,729
162,034 110,225
Page 4
Page 5
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 46,093 111,492
Bank loans and overdrafts 5,045 4,324
Corporation tax 34,533 30,822
Other taxes and social security 14,421 12,052
Other creditors 2,490 950
Director's loan account - 5,699
Accruals 4,187 3,469
106,769 168,808
9. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans - 5,046
10. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
11. Reserves
Revaluation Reserve
£
As at 1 May 2023 1,533,629
Amortisation of revalued assets (95,317)
As at 30 April 2024 1,438,312
Page 5