Andarta Security Ltd Filleted Accounts Cover
Andarta Security Ltd
Company No. 13471454
Information for Filing with The Registrar
30 June 2024
Andarta Security Ltd Directors Report Registrar
The Director presents his report and the accounts for the year ended 30 June 2024.
Principal activities
The principal activity of the company during the year under review was security consultancy.
Director
The Director who served at any time during the year was as follows:
Jivana Hunt
The above report has been prepared in accordance with the provisions applicable to companies subject to the small companies regime as set out in Part 15 of the Companies Act 2006.
Signed on behalf of the board
Jivana Hunt
Director
28 March 2025
Andarta Security Ltd Balance Sheet Registrar
at
30 June 2024
Company No.
13471454
Notes
2024
2023
£
£
Fixed assets
Tangible assets
4
1,106284
1,106284
Current assets
Debtors
5
-1,591
Cash at bank and in hand
17,16314,979
17,16316,570
Creditors: Amount falling due within one year
6
(2,513)
(2,262)
Net current assets
14,65014,308
Total assets less current liabilities
15,75614,592
Net assets
15,75614,592
Capital and reserves
Called up share capital
100100
Profit and loss account
8
15,65614,492
Total equity
15,75614,592
These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.
For the year ended 30 June 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 Companies Act 2006 with respect to accounting records and the preparation of accounts.
As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.
Approved by the board on 28 March 2025 and signed on its behalf by:
Jivana Hunt
Director
28 March 2025
Andarta Security Ltd Notes to the Accounts Registrar
for the year ended 30 June 2024
1
General information
Andarta Security Ltd is a private company limited by shares and incorporated in England and Wales.
Its registered number is: 13471454
Its registered office is:
Flat 8
Saturn House
12-14 Station Road
Harrow
HA1 2SL
The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Going concern
The financial statements have been prepared on the going concern basis. The director is not aware of any material threats to the ability of the company to continue as a going concern for the foreseeable future.
2
Accounting policies
Turnover
Turnover represents the fair value of the consideration receivable in respect of services provided during the year. Where the outcome of a transaction can be estimated reliably, revenue associated with the transaction is recognised in the income statement by reference to the stage of completion at the year end.
Tangible fixed assets and depreciation
Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.
Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:
Furniture, fittings and equipment
20% straight line
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 profit and loss account 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 temporary differences. Deferred tax assets are generally recognised for all deductible timing differences to the extent that it is probable that taxable profits will be available against which those deductible temporary 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.

Current or deferred tax for the year is recognised in profit or loss, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Trade and other debtors
Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
Foreign currencies
The functional and presentational currency of the company is Sterling. The accounts are rounded to the nearest pound.
Transactions in currencies, other than the functional currency of the Company, are recorded at the rate of exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. all differences are taken to the profit and loss account. Non-monetary items that are measured at historic cost in a foreign currency are not retranslated.
Financial instruments
Financial assets
Basic financial assets, including trade and other receivables and cash and bank balances, are recognised and carried forward at transaction price. Financial assets are derecognised when:
(a) The contractual rights to the cash flows from the asset expire or are settled;
(b) Substantially all the risks and rewards of the ownership of the asset are transferred to another party; or
(c) Control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.
Financial liabilities
Basic financial liabilities, including trade and other payables, and loans from third parties are initially recognised and carried forward at transaction price.
Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.
The company has only financial assets and financial liabilities of a kind that qualify as a basic financial instruments. Basic financial instruments are recognised initially at transaction value and subsequently measured at their settlement value with the exception of bank loans which are subsequently measured at amortised cost using the effective interest rate method.
Provisions
Provisions are made where an event has taken place that gives the Company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate can be made of the amount of the obligation.

Provisions are charged as an expense to the profit and loss account in the year that the Company becomes aware of the obligation, and are measured at the best estimate at balance sheet date of the expenditure required to settle the obligation, taking into account relevant risks and uncertainties.

When payments are eventually made, they are charged to the provision carried in the balance sheet.
3
Employees
2024
2023
Number
Number
The average monthly number of employees (including directors) during the year was:
11
4
Tangible fixed assets
Fixtures, fittings and equipment
Total
£
£
Cost or revaluation
At 1 July 2023
379379
Additions
1,0281,028
At 30 June 2024
1,4071,407
Depreciation
At 1 July 2023
9595
Charge for the year
206206
At 30 June 2024
301301
Net book values
At 30 June 2024
1,1061,106
At 30 June 2023
284
284
5
Debtors
2024
2023
£
£
Loans to directors
-1,591
-1,591
6
Creditors:
amounts falling due within one year
2024
2023
£
£
Taxes and social security
667
1,470
Loans from directors
1,108-
Accruals and deferred income
738792
2,5132,262
7
Share Capital
Share capital consists of 100 Ordinary Shares of £1 each, which are fully paid.
8
Reserves
Profit and loss account - includes all current and prior period retained profits and losses.
9
Related party transactions
During the year, the following loans the director subsisted
The details are as follows:
2024
2023
£
£
J Hunt
Balance at 1 July 2023
1,591
1,983
Amounts advanced
-
-
Amounts repaid
(2,699)
(392)
Balance at 30 June 2024
(1,108)
1,591
The loan is unsecured and is repayable upon demand.
Dividends paid to the director and his associates amounted to £2,000.
10
Prior year adjustment
Share
Retained
Total
Capital
Earnings
Equity
£
£
£
At 1 July 2022 as previously stated
100
8,978
9,078
Prior year adjustment 2022
8,942
8,942
At 1 July 2022 as restated
100
17,920
18,020
Profit for the period
5,686
5,686
Dividends
(9,560)
(9,560)
At 30 June 2023 and 1 July 2023 as restated
100
14,046
14,146
Prior year adjustment 2023
446
446
At 30 June 2023 and 1 July 2023 as restated
100
14,492
14,592
Profit for the period
3,164
3,164
Dividends
(2,000)
(2,000)
At 31 October 2023 and 1 November 2023
100
15,656
15,756
The prior year adjustments relates to the correction of errors in the financial statements for the years prior to June 2024.
Dividends were not overstated in the year ending 30 June 2022.
Directors drawings were posted to dividends instead of directors loan accounts.
In addition to this error, interest was charged to the company in respect of the director's loan when based on the incorrect balance and has been corrected.
11
Dividends
2024
2023
£
£
Dividends for the period:
Dividends paid in the period
2,000
9,560
2,000
9,560
Dividends by type:
Equity dividends
2,0009,560
2,000
9,560
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