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Registration number: 04292861

Detection For Security Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 September 2024

(filleted for filing purposes)

Detection For Security Ltd

Contents

Company Information | 1
Balance Sheet | 2
Notes to the Financial Statements | 3 to 6

Detection For Security Ltd

Company Information

Director | Dr Marian Lesley Langford

Company secretary | Mr Peter Langford

Registered office | Grantley Church Lane Kingston Canterbury Kent CT4 6HX

Detection For Security Ltd

(Registration number: 04292861)
Balance Sheet as at 30 September 2024

| Note | 2024 £ | 2023 £
Fixed assets |  |  |
Tangible assets | 5 | 2,340 | 2,754
Current assets |  |  |
Debtors | 6 | 2,340 | 18,502
Cash at bank and in hand |  | 45,176 | 32,067
|  | 47,516 | 50,569
Creditors: Amounts falling due within one year | 7 | (7,785) | (7,929)
Net current assets |  | 39,731 | 42,640
Total assets less current liabilities |  | 42,071 | 45,394
Provisions for liabilities |  | (444) | (523)
Net assets |  | 41,627 | 44,871
Capital and reserves |  |  |
Called up share capital | 8 | 4 | 4
Retained earnings |  | 41,623 | 44,867
Shareholders' funds |  | 41,627 | 44,871

For the financial year ending 30 September 2024 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 her 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 19 June 2025

......................................... Dr Marian Lesley Langford Director

Detection For Security Ltd

Notes to the Financial Statements for the Year Ended 30 September 2024

1 | General information

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

The address of its registered office is:
Grantley Church Lane Kingston
Canterbury
Kent
CT4 6HX

These financial statements were authorised for issue by the director on 19 June 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.

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.

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.

Detection For Security Ltd

Notes to the Financial Statements for the Year Ended 30 September 2024

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
Office equipment | 15% reducing balance
Fixtures and fittings | 15% reducing balance

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2023 - 2).

Detection For Security Ltd

Notes to the Financial Statements for the Year Ended 30 September 2024

4 | Profit before tax

Arrived at after charging/(crediting)

| 2024 £ | 2023 £
Depreciation expense | 414 | 617

5 | Tangible assets

| Fixtures and fittings £ | Office equipment £ | Total £
Cost or valuation
At 1 October 2023 | 6,706 | 9,458 | 16,164
At 30 September 2024 | 6,706 | 9,458 | 16,164
Depreciation
At 1 October 2023 | 5,835 | 7,575 | 13,410
Charge for the year | 129 | 285 | 414
At 30 September 2024 | 5,964 | 7,860 | 13,824
Carrying amount
At 30 September 2024 | 742 | 1,598 | 2,340
At 30 September 2023 | 871 | 1,883 | 2,754

6 | Debtors

Current | 2024 £ | 2023 £
Trade debtors | 2,340 | 18,502
| 2,340 | 18,502

Detection For Security Ltd

Notes to the Financial Statements for the Year Ended 30 September 2024

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2024 £ | 2023 £
Due within one year |  |  |
Other related parties |  | 1,298 | 2,851
Taxation and social security |  | 3,594 | 3,101
Other creditors |  | 2,893 | 1,977
|  | 7,785 | 7,929

8 | Share capital

Allotted, called up and fully paid shares

| 2024 | 2023
| No. | £ | No. | £
Ordinary A share of £1 each | 1 | 1 | 1 | 1
Ordinary B share of £1 each | 1 | 1 | 1 | 1
Ordinary C share of £1 each | 1 | 1 | 1 | 1
Ordinary D share of £1 each | 1 | 1 | 1 | 1
| 4 | 4 | 4 | 4