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Company registration number: 02847305
ELECSURE LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED
31 March 2025
ELECSURE LIMITED
Contents
Directors report
Accountant's report
Statement of financial position
Notes to the financial statements
ELECSURE LIMITED
Directors report
Period ended 31 March 2025
The directors present their report and the unaudited financial statements of the company for the period ended 31 March 2025.
Directors
The directors who served the company during the period were as follows:
Mr P. A. Neal
Mr J. Curtis
Mr M J Neal
Small company provisions
This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.
This report was approved by the board of directors on 11 July 2025 and signed on behalf of the board by:
Mr P. A. Neal
Director
ELECSURE LIMITED
Report to the board of directors on the preparation of the
unaudited statutory financial statements of Elecsure Limited
Period ended 31 March 2025
As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the period ended 31 March 2025 which comprise the statement of financial position and related notes.
You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.
R M F Pola FCA
Jenemi Associates Limited
2 Low Road
Congham
Kings Lynn
Norfolk
PE32 1AE
11 July 2025
ELECSURE LIMITED
Statement of financial position
31 March 2025
31/03/25 30/09/24
Note £ £ £ £
Fixed assets
Tangible assets 5 29,243 32,330
_______ _______
29,243 32,330
Current assets
Stocks 16,442 12,122
Debtors 6 250,304 223,133
Cash at bank and in hand 315,008 184,805
_______ _______
581,754 420,060
Creditors: amounts falling due
within one year 7 ( 336,021) ( 208,834)
_______ _______
Net current assets 245,733 211,226
_______ _______
Total assets less current liabilities 274,976 243,556
Provisions for liabilities 8 ( 5,556) ( 6,143)
_______ _______
Net assets 269,420 237,413
_______ _______
Capital and reserves
Called up share capital 10 100 100
Profit and loss account 269,320 237,313
_______ _______
Shareholders funds 269,420 237,413
_______ _______
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.
Directors responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the income statement has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 11 July 2025 , and are signed on behalf of the board by:
Mr P. A. Neal
Director
Company registration number: 02847305
ELECSURE LIMITED
Notes to the financial statements
Period ended 31 March 2025
1. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
2. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.
Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Plant and machinery - 20 % reducing balance
Fittings fixtures and equipment - 25 % reducing balance
Motor vehicles - 25 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
3. Profit before taxation
Profit before taxation is stated after charging/(crediting):
Period Year
ended ended
31/03/25 30/09/24
£ £
Depreciation of tangible assets 4,041 10,715
_______ _______
4. Tax on profit
Major components of tax expense
Period Year
ended ended
31/03/25 30/09/24
£ £
Current tax:
UK current tax expense 83,095 104,151
_______ _______
Deferred tax:
Origination and reversal of timing differences ( 587) ( 2,663)
_______ _______
Tax on profit 82,508 101,488
_______ _______
5. Tangible assets
Plant and machinery Fixtures, fittings and equipment Motor vehicles Total
£ £ £ £
Cost
At 1 October 2024 11,554 11,640 125,448 148,642
Additions - 954 - 954
_______ _______ _______ _______
At 31 March 2025 11,554 12,594 125,448 149,596
_______ _______ _______ _______
Depreciation
At 1 October 2024 10,785 9,581 95,946 116,312
Charge for the year 77 277 3,687 4,041
_______ _______ _______ _______
At 31 March 2025 10,862 9,858 99,633 120,353
_______ _______ _______ _______
Carrying amount
At 31 March 2025 692 2,736 25,815 29,243
_______ _______ _______ _______
At 30 September 2024 769 2,059 29,502 32,330
_______ _______ _______ _______
6. Debtors
31/03/25 30/09/24
£ £
Trade debtors 240,600 217,337
Other debtors 9,704 5,796
_______ _______
250,304 223,133
_______ _______
7. Creditors: amounts falling due within one year
31/03/25 30/09/24
£ £
Trade creditors 86,240 69,453
Corporation tax 187,246 104,151
Social security and other taxes 60,895 33,590
Other creditors 1,640 1,640
_______ _______
336,021 208,834
_______ _______
8. Provisions
Deferred tax (note 9) Total
£ £
At 1 October 2024 6,143 6,143
Additions ( 587) ( 587)
_______ _______
At 31 March 2025 5,556 5,556
_______ _______
9. Deferred tax
The deferred tax included in the statement of financial position is as follows:
31/03/25 30/09/24
£ £
Included in provisions (note 8) 5,556 6,143
_______ _______
The deferred tax account consists of the tax effect of timing differences in respect of:
31/03/25 30/09/24
£ £
Accelerated capital allowances 5,556 6,143
_______ _______
10. Called up share capital
Authorised share capital
2025 2024
No £ No £
Ordinary shares of £ 1.00 each 5,000 5,000 5,000 5,000
_______ _______ _______ _______
Issued, called up and fully paid
31/03/25 30/09/24
No £ No £
Ordinary shares of £ 1.00 each 100 100 100 100
_______ _______ _______ _______