IRIS Accounts Production v25.1.0.734 07717863 director 1.1.24 31.12.24 31.12.24 false true false false true false iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh077178632023-12-31077178632024-12-31077178632024-01-012024-12-31077178632022-12-31077178632023-01-012023-12-31077178632023-12-3107717863ns15:EnglandWales2024-01-012024-12-3107717863ns14:PoundSterling2024-01-012024-12-3107717863ns10:Director12024-01-012024-12-3107717863ns10:PrivateLimitedCompanyLtd2024-01-012024-12-3107717863ns10:SmallEntities2024-01-012024-12-3107717863ns10:AuditExempt-NoAccountantsReport2024-01-012024-12-3107717863ns10:SmallCompaniesRegimeForDirectorsReport2024-01-012024-12-3107717863ns10:SmallCompaniesRegimeForAccounts2024-01-012024-12-3107717863ns10:FullAccounts2024-01-012024-12-3107717863ns10:CompanySecretary12024-01-012024-12-3107717863ns10:RegisteredOffice2024-01-012024-12-3107717863ns5:CurrentFinancialInstruments2024-12-3107717863ns5:CurrentFinancialInstruments2023-12-3107717863ns5:Non-currentFinancialInstruments2024-12-3107717863ns5:Non-currentFinancialInstruments2023-12-3107717863ns5:ShareCapital2024-12-3107717863ns5:ShareCapital2023-12-3107717863ns5:RetainedEarningsAccumulatedLosses2024-12-3107717863ns5:RetainedEarningsAccumulatedLosses2023-12-3107717863ns5:LandBuildingsns5:OwnedOrFreeholdAssets2024-01-012024-12-3107717863ns5:PlantMachinery2024-01-012024-12-3107717863ns5:FurnitureFittings2024-01-012024-12-3107717863ns5:MotorVehicles2024-01-012024-12-3107717863ns5:ComputerEquipment2024-01-012024-12-3107717863ns5:LandBuildings2023-12-3107717863ns5:PlantMachinery2023-12-3107717863ns5:FurnitureFittings2023-12-3107717863ns5:LandBuildings2024-01-012024-12-3107717863ns5:LandBuildings2024-12-3107717863ns5:PlantMachinery2024-12-3107717863ns5:FurnitureFittings2024-12-3107717863ns5:LandBuildings2023-12-3107717863ns5:PlantMachinery2023-12-3107717863ns5:FurnitureFittings2023-12-3107717863ns5:MotorVehicles2023-12-3107717863ns5:ComputerEquipment2023-12-3107717863ns5:MotorVehicles2024-12-3107717863ns5:ComputerEquipment2024-12-3107717863ns5:MotorVehicles2023-12-3107717863ns5:ComputerEquipment2023-12-3107717863ns5:WithinOneYearns5:CurrentFinancialInstruments2024-12-3107717863ns5:WithinOneYearns5:CurrentFinancialInstruments2023-12-31
REGISTERED NUMBER: 07717863 (England and Wales)












Unaudited Financial Statements

for the Year Ended 31st December 2024

for

1ST LINE DEFENCE LIMITED

1ST LINE DEFENCE LIMITED (REGISTERED NUMBER: 07717863)

Contents of the Financial Statements
for the year ended 31st December 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


1ST LINE DEFENCE LIMITED

Company Information
for the year ended 31st December 2024







DIRECTOR: B Kinsman





SECRETARY: Mrs N J Kinsman





REGISTERED OFFICE: 3 Maple Park
Essex Road
Hoddesdon
Hertfordshire
EN11 0EX





REGISTERED NUMBER: 07717863 (England and Wales)





ACCOUNTANTS: Attenboroughs (Accountants) Limited
Chartered Certified Accountants
1 Tower House
Tower Centre
Hoddesdon
Hertfordshire
EN11 8UR

1ST LINE DEFENCE LIMITED (REGISTERED NUMBER: 07717863)

Balance Sheet
31st December 2024

31/12/24 31/12/23
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,050,526 1,447,975

CURRENT ASSETS
Debtors 5 1,201,739 1,389,691
Cash in hand 55 55
1,201,794 1,389,746
CREDITORS
Amounts falling due within one year 6 1,240,073 1,461,004
NET CURRENT LIABILITIES (38,279 ) (71,258 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,012,247

1,376,717

CREDITORS
Amounts falling due after more than one year 7 (190,883 ) (527,173 )

PROVISIONS FOR LIABILITIES (156,347 ) (156,347 )
NET ASSETS 665,017 693,197

CAPITAL AND RESERVES
Called up share capital 2 2
Retained earnings 665,015 693,195
SHAREHOLDERS' FUNDS 665,017 693,197

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st December 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

1ST LINE DEFENCE LIMITED (REGISTERED NUMBER: 07717863)

Balance Sheet - continued
31st December 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 director and authorised for issue on 8th May 2025 and were signed by:





B Kinsman - Director


1ST LINE DEFENCE LIMITED (REGISTERED NUMBER: 07717863)

Notes to the Financial Statements
for the year ended 31st December 2024


1. STATUTORY INFORMATION

1st Line Defence Limited 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.

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.
Freehold property - 2% on cost
Plant and machinery - 10% on reducing balance
Fixtures and fittings - 25% on reducing balance
Motor vehicles - 25% on reducing balance
Computer equipment - 25% on reducing balance

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 or deferred taxation assets and liabilities are not discounted.

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.

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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

1ST LINE DEFENCE LIMITED (REGISTERED NUMBER: 07717863)

Notes to the Financial Statements - continued
for the year ended 31st December 2024


3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 100 (2023 - 103 ) .

4. TANGIBLE FIXED ASSETS
Fixtures
Freehold Plant and and
property machinery fittings
£    £    £   
COST
At 1st January 2024 843,324 1,136,122 122,645
Additions - 12,594 -
Disposals (353,204 ) - -
At 31st December 2024 490,120 1,148,716 122,645
DEPRECIATION
At 1st January 2024 103,386 514,607 52,508
Charge for year 9,802 62,136 8,236
Eliminated on disposal (27,431 ) - -
At 31st December 2024 85,757 576,743 60,744
NET BOOK VALUE
At 31st December 2024 404,363 571,973 61,901
At 31st December 2023 739,938 621,515 70,137

Motor Computer
vehicles equipment Totals
£    £    £   
COST
At 1st January 2024 10,000 58,059 2,170,150
Additions - - 12,594
Disposals - - (353,204 )
At 31st December 2024 10,000 58,059 1,829,540
DEPRECIATION
At 1st January 2024 8,019 43,655 722,175
Charge for year 495 3,601 84,270
Eliminated on disposal - - (27,431 )
At 31st December 2024 8,514 47,256 779,014
NET BOOK VALUE
At 31st December 2024 1,486 10,803 1,050,526
At 31st December 2023 1,981 14,404 1,447,975

1ST LINE DEFENCE LIMITED (REGISTERED NUMBER: 07717863)

Notes to the Financial Statements - continued
for the year ended 31st December 2024


5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/24 31/12/23
£    £   
Trade debtors 1,065,777 1,258,457
Other debtors 135,962 131,234
1,201,739 1,389,691

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31/12/24 31/12/23
£    £   
Bank loans and overdrafts 226,034 189,328
Trade creditors 437,562 538,537
Taxation and social security 501,628 657,389
Other creditors 74,849 75,750
1,240,073 1,461,004

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31/12/24 31/12/23
£    £   
Bank loans 190,883 527,173

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal - 308,783

8. ULTIMATE CONTROLLING PARTY

The controlling party is B Kinsman.