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Registered number: 12288122
TMA Security Services Ltd
Unaudited Financial Statements
For the Period 1 November 2023 to 31 March 2025
The Hughes Partnership
Chartered Certified Accountants and Business Advisers
Unit 22 Ensign Bus. Centre
Westwood Way
Westwood Business Park
Coventry
CV4 8JA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 12288122
31 March 2025 31 October 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 45,234 -
Investments 5 1,056,875 -
1,102,109 -
CURRENT ASSETS
Debtors 6 1,899,955 615,966
Cash at bank and in hand 238,850 1,003,012
2,138,805 1,618,978
Creditors: Amounts Falling Due Within One Year 7 (1,639,852 ) (719,970 )
NET CURRENT ASSETS (LIABILITIES) 498,953 899,008
TOTAL ASSETS LESS CURRENT LIABILITIES 1,601,062 899,008
NET ASSETS 1,601,062 899,008
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 1,601,061 899,007
SHAREHOLDERS' FUNDS 1,601,062 899,008
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Page 2
For the period 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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Mark Telford
Director
16 July 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
TMA Security Services Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12288122 . The registered office is Regus 63 St Mary Axe, Office 235, London, EC3A 8AA.
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:
Motor Vehicles 15% - Reducing balance method
Fixtures & Fittings 20% - Reducing balance method
2.4. 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.
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 period, 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 period was: 12 (2023: 10)
12 10
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4. Tangible Assets
Motor Vehicles Fixtures & Fittings Total
£ £ £
Cost
As at 1 November 2023 - - -
Additions 40,000 6,541 46,541
As at 31 March 2025 40,000 6,541 46,541
Depreciation
As at 1 November 2023 - - -
Provided during the period 500 807 1,307
As at 31 March 2025 500 807 1,307
Net Book Value
As at 31 March 2025 39,500 5,734 45,234
As at 1 November 2023 - - -
5. Investments
Subsidiaries
£
Cost
As at 1 November 2023 -
Additions 1,056,875
As at 31 March 2025 1,056,875
Provision
As at 1 November 2023 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 1,056,875
As at 1 November 2023 -
The investment in the subsidiary undertaking (Glevum Security Limited) is measured at cost less impairment. During the year, the company acquired 100% of its ordinary shares for £1,056,875. An impairment review was performed at the balance sheet date; no impairment was identified.
6. Debtors
31 March 2025 31 October 2023
£ £
Due within one year
Trade debtors 1,490,689 615,966
Prepayments and accrued income 10,780 -
VAT 15,847 -
Amounts owed by group undertakings 382,639 -
1,899,955 615,966
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7. Creditors: Amounts Falling Due Within One Year
31 March 2025 31 October 2023
£ £
Trade creditors 1,186,281 398,228
Bank loans and overdrafts 19,372 26,887
Corporation tax 232,587 242,829
Other taxes and social security - 2,544
VAT - 44,585
Other creditors 195,656 2,158
Accruals and deferred income - 2,500
Director's loan account 5,956 239
1,639,852 719,970
8. Share Capital
31 March 2025 31 October 2023
£ £
Allotted, Called up and fully paid 1 1
9. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:
31 March 2025 31 October 2023
£ £
Later than one year and not later than five years 8,742 -
8,742 -
10. Pension Commitments
The company operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date unpaid contributions of £656 (2023 - £156) were due to the fund. They are included in Other Creditors.
11. Related Party Transactions
Director's Remuneration 
The director's aggregate remuneration in respect of qualifying services for the year was £265,204 (2023: £58,674). This remuneration included salaries, fees, pension contributions, and other benefits as applicable.
Related Party transactions
Amounts due from Glevum Security Limited, a related company, totalled £382,639 (2023: £Nil). The balance is unsecured, interest-free, and repayable on demand.
Amounts due to director Mr Mark Telford totalled £5,956 (2023: £239). The balance is unsecured, interest-free, and repayable on demand.
12. Ultimate Controlling Party
The ultimate controlling party is Mr Mark Telford by virtue of his holding of the entire issued share capital.
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