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Registered number: 05226235
Securiframe Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
Elsburys Ltd
Contents
Page
Accountants' Report 1
Balance Sheet 2
Notes to the Financial Statements 3—5
Page 1
Accountants' Report
Report to the directors on the preparation of the unaudited statutory accounts of Securiframe Limited for the year ended 31 March 2025
To assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Securiframe Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.
As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html.
This report is made to the directors of Securiframe Limited , as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Securiframe Limited and state those matters that we have agreed to state to the directors of Securiframe Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Securiframe Limited and its directors as a body for our work or for this report.
It is your duty to ensure that Securiframe Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Securiframe Limited . You consider that Securiframe Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Securiframe Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
11/07/2025
Elsburys Ltd
ACCA
Suite 2, 1 Kings Road
Crowthorne
Berkshire
RG45 7BF
Page 1
Page 2
Balance Sheet
Registered number: 05226235
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 446,762 454,802
Investment Properties 5 324,178 -
770,940 454,802
CURRENT ASSETS
Stocks 6 44,600 49,622
Debtors 7 264,913 198,821
Cash at bank and in hand 162,683 564,600
472,196 813,043
Creditors: Amounts Falling Due Within One Year 8 (219,636 ) (235,984 )
NET CURRENT ASSETS (LIABILITIES) 252,560 577,059
TOTAL ASSETS LESS CURRENT LIABILITIES 1,023,500 1,031,861
NET ASSETS 1,023,500 1,031,861
CAPITAL AND RESERVES
Called up share capital 9 1,000 1,000
Profit and Loss Account 1,022,500 1,030,861
SHAREHOLDERS' FUNDS 1,023,500 1,031,861
For the year ending 31 March 2025 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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr G Gardner
Director
Ms G Gardner
Director
11/07/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Securiframe Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05226235 . The registered office is Unit 8 Maple Court, Moniton Trading Estate, Basingstoke, Hampshire, RG22 6NQ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold - 1% on cost
Leasehold - Fair value
Plant & Machinery - 20% on cost
Motor Vehicles - 25% on reducing balance
Fixtures & Fittings - 20% on cost
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. 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 statement of comprehensive income 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 timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing 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.
...CONTINUED
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2.6. Taxation - continued
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. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 10 (2024: 10)
10 10
4. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 April 2024 443,115 4,605 13,552 67,187
Additions - - 500 -
As at 31 March 2025 443,115 4,605 14,052 67,187
Depreciation
As at 1 April 2024 8,493 - 12,510 54,767
Provided during the period 4,431 - 374 3,105
As at 31 March 2025 12,924 - 12,884 57,872
Net Book Value
As at 31 March 2025 430,191 4,605 1,168 9,315
As at 1 April 2024 434,622 4,605 1,042 12,420
Fixtures & Fittings Total
£ £
Cost
As at 1 April 2024 58,876 587,335
Additions - 500
As at 31 March 2025 58,876 587,835
Depreciation
As at 1 April 2024 56,763 132,533
Provided during the period 630 8,540
As at 31 March 2025 57,393 141,073
Net Book Value
As at 31 March 2025 1,483 446,762
As at 1 April 2024 2,113 454,802
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Page 5
5. Investment Property
2025
£
Fair Value
As at 1 April 2024 -
Additions 324,178
As at 31 March 2025 324,178
6. Stocks
2025 2024
£ £
Stock 44,600 49,622
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 262,198 196,236
Other debtors 2,715 2,585
264,913 198,821
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 145,142 154,377
Other creditors 19,013 29,238
Taxation and social security 55,481 52,369
219,636 235,984
9. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 1,000 1,000
10. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 April 2024 Amounts advanced Amounts repaid Amounts written off As at 31 March 2025
£ £ £ £ £
Mrs Alison Gardner 7,037 (6,000 ) 3,760 - 4,797
Mr George Gardner 10,045 (10,000 ) 5,902 - 5,946
Ms Grace Gardner 10,045 (10,000 ) 5,902 - 5,946
The above loan is unsecured, interest free and repayable on demand.
11. Related Party Transactions
Rent totalling £Nil (2024: £Nil) was paid by the company to a self-administered pension scheme for which Alison Gardner is a beneficiary. 
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