Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-302024-12-30The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.true2023-12-31false2falseNo description of principal activity1true 07942075 2023-12-31 2024-12-30 07942075 2022-12-31 2023-12-30 07942075 2024-12-30 07942075 2023-12-30 07942075 c:Director3 2023-12-31 2024-12-30 07942075 d:OfficeEquipment 2023-12-31 2024-12-30 07942075 d:OfficeEquipment 2024-12-30 07942075 d:OfficeEquipment 2023-12-30 07942075 d:CurrentFinancialInstruments 2024-12-30 07942075 d:CurrentFinancialInstruments 2023-12-30 07942075 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-30 07942075 d:CurrentFinancialInstruments d:WithinOneYear 2023-12-30 07942075 d:ShareCapital 2024-12-30 07942075 d:ShareCapital 2023-12-30 07942075 d:SharePremium 2024-12-30 07942075 d:SharePremium 2023-12-30 07942075 d:RetainedEarningsAccumulatedLosses 2024-12-30 07942075 d:RetainedEarningsAccumulatedLosses 2023-12-30 07942075 c:FRS102 2023-12-31 2024-12-30 07942075 c:AuditExempt-NoAccountantsReport 2023-12-31 2024-12-30 07942075 c:FullAccounts 2023-12-31 2024-12-30 07942075 c:PrivateLimitedCompanyLtd 2023-12-31 2024-12-30 07942075 6 2023-12-31 2024-12-30 07942075 e:PoundSterling 2023-12-31 2024-12-30 iso4217:GBP xbrli:pure

Registered number:  07942075














ABM SECURITY HOLDINGS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2024


 
ABM SECURITY HOLDINGS LIMITED
REGISTERED NUMBER: 07942075

BALANCE SHEET
AS AT 30 DECEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 5 
1,046,785
1,046,785

  
1,046,785
1,046,785

Current assets
  

Debtors: amounts falling due within one year
 6 
1,414
1,414

  
1,414
1,414

Creditors: amounts falling due within one year
 7 
(255,769)
(405,769)

Net current liabilities
  
 
 
(254,355)
 
 
(404,355)

Total assets less current liabilities
  
792,430
642,430

  

Net assets
  
792,430
642,430


Capital and reserves
  

Called up share capital 
  
429
429

Share premium account
  
849,713
849,713

Profit and loss account
  
(57,712)
(207,712)

  
792,430
642,430


Page 1

 
ABM SECURITY HOLDINGS LIMITED
REGISTERED NUMBER: 07942075
    
BALANCE SHEET (CONTINUED)
AS AT 30 DECEMBER 2024

The director considers 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 director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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 statement of income and retained earnings 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 20 August 2025.



J G Jamieson
Director

The notes on pages 3 to 6 form part of these financial statements.

Page 2

 
ABM SECURITY HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2024

1.


General information

The company is a private company limited by shares, which is incorporated under the Companies Act 2006 and registered in England and Wales (no. 07942075). The address of the registered office is Masters House, 6B Vesty Business Park, Vesty Road, Bootle, L30 1NY.
These financial statements present information about the company as an individual undertaking; it is a subsidiary of Jamieson Holdings Limited.
The presentation currency of these financial statements is £ sterling; the financial statements are rounded to the nearest £.

2.Accounting policies

 
2.1

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

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.

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:

Office equipment
-
33% Reducing Balance

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.

 
2.3

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.4

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.

Page 3

 
ABM SECURITY HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2024

2.Accounting policies (continued)

 
2.5

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.


3.


Employees

The average monthly number of employees, including directors, during the year was 1 (2023 - 2).


4.


Tangible fixed assets





Office equipment

£



Cost or valuation


At 31 December 2023
2,543



At 30 December 2024

2,543



Depreciation


At 31 December 2023
2,543



At 30 December 2024

2,543



Net book value



At 30 December 2024
-



At 30 December 2023
-

Page 4

 
ABM SECURITY HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2024

5.


Fixed asset investments





Investments in subsidiary companies

£



Cost or valuation


At 31 December 2023
1,046,785



At 30 December 2024
1,046,785





6.


Debtors

2024
2023
£
£


Other debtors
1,414
1,414

1,414
1,414



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Amounts owed to group undertakings
255,769
405,769

255,769
405,769



8.


Related party transactions


2024
2023
£
£

Amount due to subsidiary company
164,505
314,505
Amount due to parent company
91,264
91,264

Page 5

 
ABM SECURITY HOLDINGS LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 DECEMBER 2024

9.


Controlling party

The company is a wholly owned subsidiary of Jamieson Holdings Limited, a company incorporated in England and Wales (no. 15188073). The address of its registered office is Masters House, 6b Vesty Business Park, Vesty Road, Bootle, L30 1NY.
The ultimate controlling party is J G Jamieson, by virtue of his shareholding in the company's parent undertaking.

 
Page 6