Caseware UK (AP4) 2024.0.164 2024.0.164 2025-05-312025-05-31No description of principal activityThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true2024-06-01false66truefalse 03292641 2024-06-01 2025-05-31 03292641 2023-06-01 2024-05-31 03292641 2025-05-31 03292641 2024-05-31 03292641 2023-06-01 03292641 c:Director1 2024-06-01 2025-05-31 03292641 d:Buildings d:ShortLeaseholdAssets 2024-06-01 2025-05-31 03292641 d:Buildings d:ShortLeaseholdAssets 2025-05-31 03292641 d:Buildings d:ShortLeaseholdAssets 2024-05-31 03292641 d:PlantMachinery 2024-06-01 2025-05-31 03292641 d:PlantMachinery 2025-05-31 03292641 d:PlantMachinery 2024-05-31 03292641 d:PlantMachinery d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 03292641 d:MotorVehicles 2024-06-01 2025-05-31 03292641 d:MotorVehicles 2025-05-31 03292641 d:MotorVehicles 2024-05-31 03292641 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 03292641 d:FurnitureFittings 2024-06-01 2025-05-31 03292641 d:FurnitureFittings 2025-05-31 03292641 d:FurnitureFittings 2024-05-31 03292641 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 03292641 d:OwnedOrFreeholdAssets 2024-06-01 2025-05-31 03292641 d:CurrentFinancialInstruments 2025-05-31 03292641 d:CurrentFinancialInstruments 2024-05-31 03292641 d:Non-currentFinancialInstruments 2025-05-31 03292641 d:Non-currentFinancialInstruments 2024-05-31 03292641 d:CurrentFinancialInstruments d:WithinOneYear 2025-05-31 03292641 d:CurrentFinancialInstruments d:WithinOneYear 2024-05-31 03292641 d:Non-currentFinancialInstruments d:AfterOneYear 2025-05-31 03292641 d:Non-currentFinancialInstruments d:AfterOneYear 2024-05-31 03292641 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2025-05-31 03292641 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-05-31 03292641 d:ShareCapital 2024-06-01 2025-05-31 03292641 d:ShareCapital 2025-05-31 03292641 d:ShareCapital 2023-06-01 2024-05-31 03292641 d:ShareCapital 2024-05-31 03292641 d:ShareCapital 2023-06-01 03292641 d:RetainedEarningsAccumulatedLosses 2024-06-01 2025-05-31 03292641 d:RetainedEarningsAccumulatedLosses 2025-05-31 03292641 d:RetainedEarningsAccumulatedLosses 2023-06-01 2024-05-31 03292641 d:RetainedEarningsAccumulatedLosses 2024-05-31 03292641 d:RetainedEarningsAccumulatedLosses 2023-06-01 03292641 c:FRS102 2024-06-01 2025-05-31 03292641 c:AuditExemptWithAccountantsReport 2024-06-01 2025-05-31 03292641 c:FullAccounts 2024-06-01 2025-05-31 03292641 c:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 03292641 d:BetweenOneFiveYears 2025-05-31 03292641 d:BetweenOneFiveYears 2024-05-31 03292641 d:MoreThanFiveYears 2025-05-31 03292641 d:MoreThanFiveYears 2024-05-31 03292641 e:PoundSterling 2024-06-01 2025-05-31 iso4217:GBP xbrli:pure
Registered number: 03292641


COURT SECURITY LIMITED
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE YEAR ENDED 31 MAY 2025




 
COURT SECURITY LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF COURT SECURITY LIMITED
FOR THE YEAR ENDED 31 MAY 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Court Security Limited for the year ended 31 May 2025 which comprise  the Balance sheet, the Statement of changes in equity 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 Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of directors of Court Security Limited, as a body, in accordance with the terms of our engagement letter dated 2 January 2025Our work has been undertaken solely to prepare for your approval the financial statements of Court Security Limited and state those matters that we have agreed to state to the Board of directors of Court Security Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Court Security Limited and its Board of directors, as a body, for our work or for this report. 

It is your duty to ensure that Court Security Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Court Security Limited. You consider that Court Security Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Court Security 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 statutory financial statements.

  






CWM
 
Chartered Accountants
  
1a High Street
Epsom
Surrey
KT19 8DA
17 July 2025
Page 1

 
COURT SECURITY LIMITED
REGISTERED NUMBER: 03292641

BALANCE SHEET
AS AT 31 MAY 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 5 
72
98

  
72
98

Current assets
  

Stocks
 6 
21,500
21,500

Debtors: amounts falling due within one year
 7 
157,031
276,470

Cash at bank and in hand
  
107,456
121,353

  
285,987
419,323

Creditors: amounts falling due within one year
 8 
(153,394)
(192,871)

Net current assets
  
 
 
132,593
 
 
226,452

Total assets less current liabilities
  
132,665
226,550

Creditors: amounts falling due after more than one year
 9 
(2,901)
(12,901)

  

Net assets
  
129,764
213,649


Capital and reserves
  

Called up share capital 
  
1,000
1,000

Profit and loss account
  
128,764
212,649

  
129,764
213,649


Page 2

 
COURT SECURITY LIMITED
REGISTERED NUMBER: 03292641
    
BALANCE SHEET (CONTINUED)
AS AT 31 MAY 2025

The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 July 2025.







A Daniell
Director

The notes on pages 6 to 12 form part of these financial statements.

Page 3

 
COURT SECURITY LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MAY 2025


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 June 2024
1,000
212,649
213,649


Comprehensive income for the year

Profit for the year

-
168,415
168,415


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
168,415
168,415


Contributions by and distributions to owners

Dividends: Equity capital
-
(252,300)
(252,300)


Total transactions with owners
-
(252,300)
(252,300)


At 31 May 2025
1,000
128,764
129,764


The notes on pages 6 to 12 form part of these financial statements.

Page 4

 
COURT SECURITY LIMITED
 

STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MAY 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 June 2023
1,000
192,309
193,309


Comprehensive income for the year

Profit for the year

-
151,815
151,815


Other comprehensive income for the year
-
-
-


Total comprehensive income for the year
-
151,815
151,815


Contributions by and distributions to owners

Dividends: Equity capital
-
(131,475)
(131,475)


Total transactions with owners
-
(131,475)
(131,475)


At 31 May 2024
1,000
212,649
213,649


The notes on pages 6 to 12 form part of these financial statements.

Page 5

 
COURT SECURITY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

1.Accounting policies

 
1.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgment in applying the Company's accounting policies.

The following principal accounting policies have been applied:

 
1.2

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
1.3

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Page 6

 
COURT SECURITY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

1.Accounting policies (continued)

 
1.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
1.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
1.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
1.7

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

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


 
1.8

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Page 7

 
COURT SECURITY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

1.Accounting policies (continued)


1.8
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Short-term leasehold property
-
Over lease term
Plant and machinery
-
25% reducing balance basis
Motor vehicles
-
25% reducing balance basis
Fixtures and fittings
-
25% reducing balance basis

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
1.9

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is 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.

 
1.10

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
1.11

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
1.12

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

Page 8

 
COURT SECURITY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

1.Accounting policies (continued)

 
1.13

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.


2.


General information

The company is a private limited company incorporated in England and Wales. Its principal place of business is situated at 9-12 St Annes Court, London W1F 0BB..


3.


Employees

The average monthly number of employees, including the directors, during the year was as follows:


        2025
        2024
            No.
            No.







Directors
3
1



Other
3
5

6
6


4.


Dividends

2025
2024
£
£


Dividends - ordinary shares paid
252,300
131,475

252,300
131,475

Page 9

 
COURT SECURITY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

5.


Tangible fixed assets





Short-term leasehold property
Plant and machinery
Motor vehicles
Fixtures and fittings
Total

£
£
£
£
£



Cost or valuation


At 1 June 2024
5,705
45,467
10,549
17,915
79,636



At 31 May 2025

5,705
45,467
10,549
17,915
79,636



Depreciation


At 1 June 2024
5,705
45,448
10,479
17,906
79,538


Charge for the year on owned assets
-
5
17
4
26



At 31 May 2025

5,705
45,453
10,496
17,910
79,564



Net book value



At 31 May 2025
-
14
53
5
72



At 31 May 2024
-
19
70
9
98


6.


Stocks

2025
2024
£
£

Finished goods and goods for resale
21,500
21,500

21,500
21,500



7.


Debtors

2025
2024
£
£


Trade debtors
157,031
146,532

Other debtors
-
129,938

157,031
276,470


Page 10

 
COURT SECURITY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

8.


Creditors: Amounts falling due within one year

2025
2024
£
£

Bank overdrafts
-
1,073

Bank loans
10,000
10,000

Trade creditors
48,229
51,147

Corporation tax
56,068
49,975

Other taxation and social security
18,142
26,562

Other creditors
14,395
13,414

Accruals and deferred income
6,560
40,700

153,394
192,871



9.


Creditors: Amounts falling due after more than one year

2025
2024
£
£

Bank loans
2,901
12,901

2,901
12,901



10.


Loans


Analysis of the maturity of loans is given below:


2025
2024
£
£

Amounts falling due within one year

Bank loans
10,000
10,000


10,000
10,000

Amounts falling due 1-2 years

Bank loans
2,901
12,901


2,901
12,901



12,901
22,901


Page 11

 
COURT SECURITY LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025

11.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company  in an independently administered fund. The pension cost charge represents contributions payable by the Company  to the fund and amounted to £9,444 (2024 - £9,215) . Contributions totalling £Nil (2024 - £Nil) were payable to the fund at the balance sheet date and are included in creditors.


12.


Commitments under operating leases

At 31 May 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2025
2024
£
£


Later than 1 year and not later than 5 years
40,977
15,426

Later than 5 years
407,500
437,500

448,477
452,926


13.


Controlling party

The company is controlled by Mr A Daniell.

 
Page 12