Acorah Software Products - Accounts Production 16.1.300 false true 31 August 2023 30 August 2022 true No description of principal activity 1 September 2023 31 August 2024 31 August 2024 14325671 Mordechay Yacov SURF SECURITY INC Mordechay Yacov iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14325671 2023-08-31 14325671 2024-08-31 14325671 2023-09-01 2024-08-31 14325671 frs-core:Non-currentFinancialInstruments 2024-08-31 14325671 frs-core:ShareCapital 2024-08-31 14325671 frs-core:RetainedEarningsAccumulatedLosses 2023-09-01 2024-08-31 14325671 frs-core:RetainedEarningsAccumulatedLosses 2024-08-31 14325671 frs-bus:PrivateLimitedCompanyLtd 2023-09-01 2024-08-31 14325671 frs-bus:FullAccounts 2023-09-01 2024-08-31 14325671 frs-bus:SmallEntities 2023-09-01 2024-08-31 14325671 frs-bus:AuditExempt-NoAccountantsReport 2023-09-01 2024-08-31 14325671 frs-bus:SmallCompaniesRegimeForAccounts 2023-09-01 2024-08-31 14325671 frs-bus:SmallCompaniesRegimeForDirectorsReport 2023-09-01 2024-08-31 14325671 frs-bus:Director1 2023-09-01 2024-08-31 14325671 frs-bus:Director2 2023-09-01 2024-08-31 14325671 frs-bus:CompanySecretary1 2023-09-01 2024-08-31 14325671 frs-countries:EnglandWales 2023-09-01 2024-08-31 14325671 2022-08-29 14325671 2023-08-31 14325671 2022-08-30 2023-08-31 14325671 frs-core:CurrentFinancialInstruments 2023-08-31 14325671 frs-core:Non-currentFinancialInstruments 2023-08-31 14325671 frs-core:ShareCapital 2022-08-29 14325671 frs-core:ShareCapital 2023-08-31 14325671 frs-core:RetainedEarningsAccumulatedLosses 2022-08-30 2023-08-31 14325671 frs-core:RetainedEarningsAccumulatedLosses frs-core:PreviouslyStatedAmount 2022-08-29 14325671 frs-core:RetainedEarningsAccumulatedLosses 2023-08-31
Registered number: 14325671
Surf Security Uk Limited
Directors' Report and
Unaudited Financial Statements
For The Year Ended 31 August 2024
Contents
Page
Company Information 1
Directors' Report 2
Profit and Loss Account 3
Statement of Comprehensive Income 4
Balance Sheet 5
Statement of Changes in Equity 6
Notes to the Financial Statements 7—8
Page 1
Company Information
Directors Mordechay Yacov
SURF SECURITY INC
Secretary Mordechay Yacov
Company Number 14325671
Registered Office 71-75 Shelton Street
Covent Garden
London
WC2H 9JQ
Accountants Intertax Consulting Limited
Enterprise House 2 The Crest
First Floor
London
NW4 2HN
Page 1
Page 2
Directors' Report
The directors present their report and the financial statements for the year ended 31 August 2024.
Directors
The directors who held office during the year were as follows:
Mordechay Yacov
SURF SECURITY INC
Statement of Directors' Responsibilities
The directors are responsible for preparing the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Small Company Rules
This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.
On behalf of the board
Mordechay Yacov
Director
04/02/2025
Page 2
Page 3
Profit and Loss Account
2024 2023
Notes £ £
TURNOVER 53,703 198,027
GROSS PROFIT 53,703 198,027
Administrative expenses (282,209 ) (183,528 )
OPERATING (LOSS)/PROFIT (228,506 ) 14,499
Interest payable and similar charges (859 ) (392 )
(LOSS)/PROFIT BEFORE TAXATION (229,365 ) 14,107
Tax on (Loss)/profit - (2,680 )
(LOSS)/PROFIT AFTER TAXATION BEING (LOSS)/PROFIT FOR THE FINANCIAL YEAR (229,365 ) 11,427
The notes on pages 7 to 8 form part of these financial statements.
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Page 4
Statement of Comprehensive Income
2024 2023
£ £
LOSS FOR THE FINANCIAL YEAR (229,365 ) 11,427
OTHER COMPREHENSIVE INCOME FOR THE YEAR - -
TOTAL COMPREHENSIVE INCOME FOR THE YEAR (229,365 ) 11,427
Page 4
Page 5
Balance Sheet
2024 2023
Notes £ £ £ £
CURRENT ASSETS
Debtors 4 36,962 805
Cash at bank and in hand 215,480 251,110
252,442 251,915
Creditors: Amounts Falling Due Within One Year 5 - (5,080 )
NET CURRENT ASSETS (LIABILITIES) 252,442 246,835
TOTAL ASSETS LESS CURRENT LIABILITIES 252,442 246,835
Creditors: Amounts Falling Due After More Than One Year 6 (470,379 ) (235,407 )
NET (LIABILITIES)/ASSETS (217,937 ) 11,428
CAPITAL AND RESERVES
Called up share capital 7 1 1
Profit and Loss Account (217,938 ) 11,427
SHAREHOLDERS' FUNDS (217,937) 11,428
For the year ending 31 August 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
On behalf of the board
Mordechay Yacov
Director
04/02/2025
The notes on pages 7 to 8 form part of these financial statements.
Page 5
Page 6
Statement of Changes in Equity
Share Capital Profit and Loss Account Total
£ £ £
As at 30 August 2022 - - -
Profit for the year and total comprehensive income - 11,427 11,427
Arising on shares issued during the period 1 - 1
As at 31 August 2023 and 1 September 2023 1 11,427 11,428
Loss for the year and total comprehensive income - (229,365 ) (229,365)
As at 31 August 2024 1 (217,938 ) (217,937)
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Notes to the Financial Statements
1. General Information
Surf Security Uk Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14325671 . The registered office is 71-75 Shelton Street, Covent Garden, London, WC2H 9JQ.
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. 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are 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
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4. Debtors
2024 2023
£ £
Due within one year
Other debtors 11,594 805
Due after more than one year
Other debtors 25,368 -
36,962 805
5. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Other creditors - 2,400
Taxation and social security - 2,680
- 5,080
6. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Other creditors 470,379 235,407
7. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 8