IRIS Accounts Production v24.3.2.46 11684490 Board of Directors 1.12.23 30.11.24 30.11.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh116844902023-11-30116844902024-11-30116844902023-12-012024-11-30116844902022-11-30116844902022-12-012023-11-30116844902023-11-3011684490ns15:EnglandWales2023-12-012024-11-3011684490ns14:PoundSterling2023-12-012024-11-3011684490ns10:Director12023-12-012024-11-3011684490ns10:PrivateLimitedCompanyLtd2023-12-012024-11-3011684490ns10:SmallEntities2023-12-012024-11-3011684490ns10:AuditExempt-NoAccountantsReport2023-12-012024-11-3011684490ns10:SmallCompaniesRegimeForDirectorsReport2023-12-012024-11-3011684490ns10:SmallCompaniesRegimeForAccounts2023-12-012024-11-3011684490ns10:FullAccounts2023-12-012024-11-3011684490ns10:Director22023-12-012024-11-3011684490ns10:Director32023-12-012024-11-3011684490ns10:RegisteredOffice2023-12-012024-11-3011684490ns5:CurrentFinancialInstruments2024-11-3011684490ns5:CurrentFinancialInstruments2023-11-3011684490ns5:Non-currentFinancialInstruments2024-11-3011684490ns5:Non-currentFinancialInstruments2023-11-3011684490ns5:ShareCapital2024-11-3011684490ns5:ShareCapital2023-11-3011684490ns5:RetainedEarningsAccumulatedLosses2024-11-3011684490ns5:RetainedEarningsAccumulatedLosses2023-11-3011684490ns5:PlantMachinery2023-12-012024-11-3011684490ns5:FurnitureFittings2023-12-012024-11-3011684490ns5:MotorVehicles2023-12-012024-11-3011684490ns5:ComputerEquipment2023-12-012024-11-3011684490ns5:PlantMachinery2023-11-3011684490ns5:PlantMachinery2024-11-3011684490ns5:PlantMachinery2023-11-3011684490ns5:WithinOneYearns5:CurrentFinancialInstruments2024-11-3011684490ns5:WithinOneYearns5:CurrentFinancialInstruments2023-11-30
REGISTERED NUMBER: 11684490 (England and Wales)














REGAL FIRE AND SECURITY LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2024






REGAL FIRE AND SECURITY LTD (REGISTERED NUMBER: 11684490)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


REGAL FIRE AND SECURITY LTD

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2024







DIRECTORS: B Wilson
J Shaw
K Debski





REGISTERED OFFICE: 89 High Street
Yeadon
Leeds
LS19 7TA





REGISTERED NUMBER: 11684490 (England and Wales)





ACCOUNTANTS: UHY BPR Heaton
Chartered Accountants
Glenewes House
Gate Way Drive
Leeds
West Yorkshire
LS19 7XY

REGAL FIRE AND SECURITY LTD (REGISTERED NUMBER: 11684490)

BALANCE SHEET
30 NOVEMBER 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,835 9,277

CURRENT ASSETS
Stocks 3,000 2,000
Debtors 5 48,079 19,428
Cash at bank and in hand 44,516 87,133
95,595 108,561
CREDITORS
Amounts falling due within one year 6 61,718 62,674
NET CURRENT ASSETS 33,877 45,887
TOTAL ASSETS LESS CURRENT
LIABILITIES

41,712

55,164

CREDITORS
Amounts falling due after more than one
year

7

(3,500

)

(9,500

)

PROVISIONS FOR LIABILITIES (1,959 ) (2,319 )
NET ASSETS 36,253 43,345

CAPITAL AND RESERVES
Called up share capital 300 300
Retained earnings 35,953 43,045
36,253 43,345

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

REGAL FIRE AND SECURITY LTD (REGISTERED NUMBER: 11684490)

BALANCE SHEET - continued
30 NOVEMBER 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 Board of Directors and authorised for issue on 27 February 2025 and were signed on its behalf by:





B Wilson - Director


REGAL FIRE AND SECURITY LTD (REGISTERED NUMBER: 11684490)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2024

1. STATUTORY INFORMATION

Regal Fire and Security Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

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 - 15% on reducing balance
Fixtures and fittings - 15% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments
Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Financial assets and liabilities are initially measured at transaction price, except for those financial assets classified as at fair value through profit or loss.

Basic financial instruments
Basic financial instruments are those with relatively straight forward terms and would normally include cash, bank balances, trade debtors and trade creditors.

Where the arrangement does not constitute a financing transaction, e.g. trade debtors on normal commercial terms, the debtor will be valued initially at transaction price (i.e. cost) and subsequently at transaction price less impairment (if any) due to concerns over recoverability.

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 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.


REGAL FIRE AND SECURITY LTD (REGISTERED NUMBER: 11684490)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised 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 recognised 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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2023 - 3 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 December 2023 22,538
Additions 955
At 30 November 2024 23,493
DEPRECIATION
At 1 December 2023 13,261
Charge for year 2,397
At 30 November 2024 15,658
NET BOOK VALUE
At 30 November 2024 7,835
At 30 November 2023 9,277

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors 40,802 18,078
Amounts recoverable on contract 5,000 -
Other debtors 2,277 1,350
48,079 19,428

REGAL FIRE AND SECURITY LTD (REGISTERED NUMBER: 11684490)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 6,000 6,000
Trade creditors 4,715 8,502
Taxation and social security 39,208 38,016
Other creditors 11,795 10,156
61,718 62,674

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans 3,500 9,500