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REGISTERED NUMBER: 01751338 (England and Wales)






D J Byers Security Solutions Limited

Financial Statements

for the Year Ended 29 November 2024






D J Byers Security Solutions Limited (Registered number: 01751338)

Contents of the Financial Statements
for the year ended 29 November 2024










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


D J Byers Security Solutions Limited

Company Information
for the year ended 29 November 2024







DIRECTORS: Mr D J Byers
Mrs A Byers
Mr P J Byers
Mrs K Byers





SECRETARY: Mrs A Byers





REGISTERED OFFICE: Presidian House
158 Leeds Road
Glasshoughton
Castleford
West Yorkshire
WF10 4PD





REGISTERED NUMBER: 01751338 (England and Wales)





ACCOUNTANTS: SMH Jolliffe Cork Ltd
Accountants & Business Advisors
33 George Street
Wakefield
West Yorkshire
WF1 1LX

D J Byers Security Solutions Limited (Registered number: 01751338)

Balance Sheet
29 November 2024

2024 2023
Notes £ £ £ £
FIXED ASSETS
Intangible assets 4 3,263 4,084
Tangible assets 5 1,329,287 1,346,158
Investments 6 364,593 557,676
1,697,143 1,907,918

CURRENT ASSETS
Stocks 108,383 68,005
Debtors 7 490,233 903,944
Cash at bank and in hand 360,695 316,616
959,311 1,288,565
CREDITORS
Amounts falling due within one year 8 582,035 932,686
NET CURRENT ASSETS 377,276 355,879
TOTAL ASSETS LESS CURRENT
LIABILITIES

2,074,419

2,263,797

CREDITORS
Amounts falling due after more than one year 9 (275,209 ) (301,850 )

PROVISIONS FOR LIABILITIES (139,735 ) (164,450 )
NET ASSETS 1,659,475 1,797,497

D J Byers Security Solutions Limited (Registered number: 01751338)

Balance Sheet - continued
29 November 2024

2024 2023
Notes £ £ £ £

CAPITAL AND RESERVES
Called up share capital 11 100,000 100,000
Fair value reserve 12 - 52,016
Retained earnings 12 1,559,475 1,645,481
SHAREHOLDERS' FUNDS 1,659,475 1,797,497

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29 November 2024 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 August 2025 and were signed on its behalf by:





Mrs A Byers - Director


D J Byers Security Solutions Limited (Registered number: 01751338)

Notes to the Financial Statements
for the year ended 29 November 2024


1. STATUTORY INFORMATION

D J Byers Security Solutions Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).


All financial information presented has been rounded to the nearest £, unless otherwise stated.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Patents and trademarks
Patents and trademarks are stated at cost. Amortisation is provided at 10% on a straight line basis to write off the assets over their estimated useful life.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - 2% on cost
Improvements to property - 10% on reducing balance
Plant and machinery - 20% on reducing balance
Fixtures and fittings - 10% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - at varying rates on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


D J Byers Security Solutions Limited (Registered number: 01751338)

Notes to the Financial Statements - continued
for the year ended 29 November 2024


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates an auto-enrolment pension scheme on behalf of its employees and makes defined contributions into the scheme. Contributions in respect of directors are paid into a separate scheme. Contributions payable to both pension schemes are charged to the profit and loss account in the period to which they relate.

Fixed asset investments
Other fixed asset investments are initially recorded at cost less impairment for any diminution in value which is expected to be permanent.

Where the fair value can be measured reliably without undue cost or effort then the fixed asset investment has been measured a fair value at each reporting date with changes in fair value recognised in the income statement.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 16 (2023 - 16 ) .

4. INTANGIBLE FIXED ASSETS
Patents and
trademarks
£
COST
At 30 November 2023 13,167
Additions 536
At 29 November 2024 13,703
AMORTISATION
At 30 November 2023 9,083
Amortisation for year 1,357
At 29 November 2024 10,440
NET BOOK VALUE
At 29 November 2024 3,263
At 29 November 2023 4,084

D J Byers Security Solutions Limited (Registered number: 01751338)

Notes to the Financial Statements - continued
for the year ended 29 November 2024


5. TANGIBLE FIXED ASSETS
Freehold Improvements Plant and
property to property machinery
£ £ £
COST
At 30 November 2023 626,498 265,127 139,994
Additions - - 38,036
Disposals - - -
At 29 November 2024 626,498 265,127 178,030
DEPRECIATION
At 30 November 2023 49,619 72,604 66,891
Charge for year 12,530 19,252 19,381
Eliminated on disposal - - -
At 29 November 2024 62,149 91,856 86,272
NET BOOK VALUE
At 29 November 2024 564,349 173,271 91,758
At 29 November 2023 576,879 192,523 73,103

Fixtures
and Motor Computer
fittings vehicles equipment Totals
£ £ £ £
COST
At 30 November 2023 172,873 518,188 42,424 1,765,104
Additions 25,906 155,950 7,985 227,877
Disposals - (149,471 ) - (149,471 )
At 29 November 2024 198,779 524,667 50,409 1,843,510
DEPRECIATION
At 30 November 2023 69,009 131,456 29,367 418,946
Charge for year 12,114 90,974 7,532 161,783
Eliminated on disposal - (66,506 ) - (66,506 )
At 29 November 2024 81,123 155,924 36,899 514,223
NET BOOK VALUE
At 29 November 2024 117,656 368,743 13,510 1,329,287
At 29 November 2023 103,864 386,732 13,057 1,346,158

D J Byers Security Solutions Limited (Registered number: 01751338)

Notes to the Financial Statements - continued
for the year ended 29 November 2024


6. FIXED ASSET INVESTMENTS
Other
investments
£
COST OR VALUATION
At 30 November 2023 557,676
Additions 53,961
Disposals (167,711 )
Revaluations (79,333 )
At 29 November 2024 364,593
NET BOOK VALUE
At 29 November 2024 364,593
At 29 November 2023 557,676

Fixed asset investments are stated at fair value at the balance sheet date. The original cost of the investments at 29 November 2024 were £376,999 (2023: £490,749).

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Trade debtors 317,268 844,104
Other debtors 1,373 20,580
Directors' current accounts 129,900 653
Prepayments and accrued income 41,692 38,607
490,233 903,944

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£ £
Bank loans and overdrafts 12,534 11,984
Hire purchase contracts - 2,573
Trade creditors 171,370 488,055
Tax 62,068 50,181
Social security and other taxes 8,397 8,870
VAT 59,843 78,383
Other creditors 141,811 154,475
Directors' current accounts 105,489 100,572
Accrued expenses 20,523 37,593
582,035 932,686

D J Byers Security Solutions Limited (Registered number: 01751338)

Notes to the Financial Statements - continued
for the year ended 29 November 2024


9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2024 2023
£ £
Bank loans - 1-2 years 13,110 12,534
Bank loans - 2-5 years 43,056 41,165
Bank loans more 5 yr by instal 219,043 238,229
Hire purchase contracts - 9,922
275,209 301,850

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 219,043 238,229

10. SECURED DEBTS

The following secured debts are included within creditors:

2024 2023
£ £
Bank loans 287,743 303,912

The bank loan is secured by way of a legal mortgage over the Freehold property and fixed charge over the other fixed assets of the company.

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £ £
70,000 Ordinary £1 70,000 80,000
30,000 A Ordinary £1 30,000 20,000
100,000 100,000

D J Byers Security Solutions Limited (Registered number: 01751338)

Notes to the Financial Statements - continued
for the year ended 29 November 2024


12. RESERVES
Retained Fair value
earnings reserve Totals
£ £ £

At 30 November 2023 1,645,481 52,016 1,697,497
Profit for the year 72,078 72,078
Dividends (210,100 ) (210,100 )
Transfer of investment
revaluation 52,016 (52,016 ) -
At 29 November 2024 1,559,475 - 1,559,475

The transfer to the Fair value reserve represents the gain/(loss) on the revaluation of the investments less any increase/(decrease) in the provision for deferred tax associated with the revaluation.

13. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 29 November 2024 and 29 November 2023:

2024 2023
£ £
Mr P J Byers
Balance outstanding at start of year 653 4,800
Amounts advanced 130,000 653
Amounts repaid (753 ) (4,800 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 129,900 653