Deltek Fire and Security Limited 11203851 false 2024-03-01 2025-02-28 2025-02-28 The principal activity of the company is that of fire alarm installation Digita Accounts Production Advanced 6.30.9574.0 true true 11203851 2024-03-01 2025-02-28 11203851 2025-02-28 11203851 bus:Director1 1 2025-02-28 11203851 core:CurrentFinancialInstruments 2025-02-28 11203851 core:CurrentFinancialInstruments core:WithinOneYear 2025-02-28 11203851 core:Non-currentFinancialInstruments core:AfterOneYear 2025-02-28 11203851 core:FurnitureFittingsToolsEquipment 2025-02-28 11203851 core:MotorVehicles 2025-02-28 11203851 bus:SmallEntities 2024-03-01 2025-02-28 11203851 bus:AuditExemptWithAccountantsReport 2024-03-01 2025-02-28 11203851 bus:FullAccounts 2024-03-01 2025-02-28 11203851 bus:SmallCompaniesRegimeForAccounts 2024-03-01 2025-02-28 11203851 bus:RegisteredOffice 2024-03-01 2025-02-28 11203851 bus:Director1 2024-03-01 2025-02-28 11203851 bus:Director1 1 2024-03-01 2025-02-28 11203851 bus:PrivateLimitedCompanyLtd 2024-03-01 2025-02-28 11203851 core:FurnitureFittingsToolsEquipment 2024-03-01 2025-02-28 11203851 core:MotorVehicles 2024-03-01 2025-02-28 11203851 core:OfficeEquipment 2024-03-01 2025-02-28 11203851 countries:England 2024-03-01 2025-02-28 11203851 2024-02-29 11203851 bus:Director1 1 2024-02-29 11203851 core:FurnitureFittingsToolsEquipment 2024-02-29 11203851 core:MotorVehicles 2024-02-29 11203851 2023-03-01 2024-02-29 11203851 2024-02-29 11203851 bus:Director1 1 2024-02-29 11203851 core:CurrentFinancialInstruments 2024-02-29 11203851 core:CurrentFinancialInstruments core:WithinOneYear 2024-02-29 11203851 core:Non-currentFinancialInstruments core:AfterOneYear 2024-02-29 11203851 core:FurnitureFittingsToolsEquipment 2024-02-29 11203851 core:MotorVehicles 2024-02-29 11203851 bus:Director1 1 2023-03-01 2024-02-29 11203851 bus:Director1 1 2023-02-28 iso4217:GBP xbrli:pure

Registration number: 11203851

Deltek Fire and Security Limited

Unaudited Filleted Financial Statements

for the Year Ended 28 February 2025

 

Deltek Fire and Security Limited

Contents

Balance Sheet

1 to 2

Notes to the Unaudited Financial Statements

3 to 8

 

Deltek Fire and Security Limited

(Registration number: 11203851)
Balance Sheet as at 28 February 2025

Note

2025
£

2024
£

Fixed assets

 

Tangible assets

4

14,099

18,176

Current assets

 

Stocks

500

500

Debtors

5

37,195

50,171

Cash at bank and in hand

 

28,947

31,009

 

66,642

81,680

Creditors: Amounts falling due within one year

6

(48,787)

(57,144)

Net current assets

 

17,855

24,536

Total assets less current liabilities

 

31,954

42,712

Creditors: Amounts falling due after more than one year

6

-

(4,050)

Provisions for liabilities

(2,678)

(3,452)

Net assets

 

29,276

35,210

Capital and reserves

 

Called up share capital

100

100

Retained earnings

29,176

35,110

Shareholders' funds

 

29,276

35,210

For the financial year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have 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.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 8 May 2025
 

 

Deltek Fire and Security Limited

(Registration number: 11203851)
Balance Sheet as at 28 February 2025

.........................................
Mr D Lester
Director

 

Deltek Fire and Security Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

1

General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
6 Chestnut Grove
Newcastle under Lyme
ST5 7DD

These financial statements were authorised for issue by the director on 8 May 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Judgements

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

 

Deltek Fire and Security Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Motor Vehicles

25% Reducing balance

Office Equipment

25% Reducing balance

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.
 

 

Deltek Fire and Security Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Financial instruments

Recognition and measurement
A financial asset or financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.

For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis or similar credit risk characteristics.


 

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

 

Deltek Fire and Security Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

4

Tangible assets

Furniture, fittings and equipment
 £

Motor vehicles
 £

Total
£

Cost or valuation

At 1 March 2024

2,322

38,175

40,497

Additions

621

-

621

At 28 February 2025

2,943

38,175

41,118

Depreciation

At 1 March 2024

881

21,440

22,321

Charge for the year

515

4,183

4,698

At 28 February 2025

1,396

25,623

27,019

Carrying amount

At 28 February 2025

1,547

12,552

14,099

At 29 February 2024

1,441

16,735

18,176

5

Debtors

Current

2025
£

2024
£

Trade debtors

28,917

41,963

Other debtors

8,278

8,208

 

37,195

50,171

6

Creditors

Creditors: amounts falling due within one year

 

Deltek Fire and Security Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Note

2025
£

2024
£

Due within one year

 

Loans and borrowings

4,051

5,401

Trade creditors

 

22,926

26,582

Taxation and social security

 

19,593

24,336

Accruals and deferred income

 

995

825

Other creditors

 

1,222

-

 

48,787

57,144

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £4,050 (2024 - £5,400).

Creditors: amounts falling due after more than one year

Note

2025
£

2024
£

Due after one year

 

Loans and borrowings

-

4,050

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £nil (2024 - £4,050).

7

Related party transactions

All transactions undertaken with related parties were under normal market conditions and/or not material.

 

Deltek Fire and Security Limited

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2025

Transactions with the director

2025

At 1 March 2024
£

Advances to director
£

Repayments by director
£

At 28 February 2025
£

Mr D Lester

Directors loan

(8,210)

(60,837)

60,767

(8,280)

         
       

 

2024

At 1 March 2023
£

Advances to director
£

Repayments by director
£

At 29 February 2024
£

Mr D Lester

Directors loan

154

(58,676)

50,312

(8,210)