2023-06-012024-05-312024-05-31false01783132G.C.S. ALARMS 2018 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G.C.S. ALARMS 2018 LIMITED

Registered Number
01783132
(England and Wales)

Unaudited Financial Statements for the Year ended
31 May 2024

G.C.S. ALARMS 2018 LIMITED
Company Information
for the year from 1 June 2023 to 31 May 2024

Directors

DEWING, Paul William
DOWNHAM, Michelle Amanda

Registered Address

The Barn Wensley Stud
Weeley Heath
Clacton-On-Sea
CO16 9BH

Registered Number

01783132 (England and Wales)
G.C.S. ALARMS 2018 LIMITED
Balance Sheet as at
31 May 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets476,49661,591
76,49661,591
Current assets
Stocks546,09641,000
Debtors6335,620276,377
Cash at bank and on hand56,66020,117
438,376337,494
Creditors amounts falling due within one year7(340,120)(369,163)
Net current assets (liabilities)98,256(31,669)
Total assets less current liabilities174,75229,922
Creditors amounts falling due after one year8(70,830)(24,053)
Net assets103,9225,869
Capital and reserves
Called up share capital100100
Profit and loss account103,8225,769
Shareholders' funds103,9225,869
The financial statements were approved and authorised for issue by the Board of Directors on 14 February 2025, and are signed on its behalf by:
DEWING, Paul William
Director
DOWNHAM, Michelle Amanda
Director

Registered Company No. 01783132
G.C.S. ALARMS 2018 LIMITED
Notes to the Financial Statements
for the year ended 31 May 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Functional and presentation currency
The financial statements are presented in sterling and this is the functional currency of the company.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership have been transferred to the buyer. Turnover from the rendering of services is recognised by reference to the completion stage of the contract. The completion stage of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Revenue from rendering of services
Revenue is recognised when services have been provided, and an invoice has been issued. Where payments have been received from customers, but corresponding invoices have not yet been raised, these amounts are classified as deferred income until the revenue recognition criteria are met.
Employee benefits
Contributions to defined contribution plans are expensed in the period they relate to.
Current taxation
Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Intangible assets
Goodwill represents the excess acquisition cost of unincorporated business over the fair value of net assets required. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and impairment losses. Goodwill is considered to have a finite, useful life and is amortised systematically over its expected life, which is ten years.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows

Reducing balance (%)Straight line (years)
Plant and machinery2520
Vehicles25-
Office Equipment33-
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.
Stocks and work in progress
Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).
2.Average number of employees

20242023
Average number of employees during the year78
3.Intangible assets
.

Goodwill

Total

££
Cost or valuation
At 01 June 2318,00018,000
At 31 May 2418,00018,000
Amortisation and impairment
At 01 June 2318,00018,000
At 31 May 2418,00018,000
Net book value
At 31 May 24--
At 31 May 23--
4.Tangible fixed assets

Plant & machinery

Vehicles

Office Equipment

Total

££££
Cost or valuation
At 01 June 2335,067105,03732,430172,534
Additions-55,607-55,607
Disposals-(55,771)-(55,771)
Transfers(50)-50-
At 31 May 2435,017104,87332,480172,370
Depreciation and impairment
At 01 June 2323,12657,48430,333110,943
Charge for year3,4175,2047109,331
On disposals-(24,400)-(24,400)
At 31 May 2426,54338,28831,04395,874
Net book value
At 31 May 248,47466,5851,43776,496
At 31 May 2311,94147,5532,09761,591
5.Stocks

2024

2023

££
Other stocks46,09641,000
Total46,09641,000
6.Debtors: amounts due within one year

2024

2023

££
Trade debtors / trade receivables127,35663,431
Other debtors1,3186,759
Prepayments and accrued income19,62518,895
Total148,29989,085
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
7.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables78,15264,052
Bank borrowings and overdrafts104,460164,979
Taxation and social security49,56645,948
Finance lease and HP contracts5,9548,725
Other creditors-6,076
Accrued liabilities and deferred income101,98879,383
Total340,120369,163
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. At the year-end, a balance of £8,581 remains in deferred income relating to unallocated customer payments from contracts that have since ceased. These amounts are expected to be matched to invoices once the final reconciliation of work completed is undertaken during the financial year ending 31/05/2025.
8.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts70,83024,053
Total70,83024,053