Company registration number 04740028 (England and Wales)
ESS SECURITY LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
PAGES FOR FILING WITH REGISTRAR
ESS SECURITY LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 5
ESS Security Limited
ESS SECURITY LIMITED
Statement of financial position
as at 30 April 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
56,036
63,019
Current assets
Stocks
9,750
9,750
Debtors
1,060,767
1,041,808
Cash at bank and in hand
44,244
69,070
1,114,761
1,120,628
Creditors: amounts falling due within one year
(558,235)
(640,880)
Net current assets
556,526
479,748
Total assets less current liabilities
612,562
542,767
Creditors: amounts falling due after more than one year
(433,638)
(45,509)
Provisions for liabilities
5
(14,009)
(409,974)
Net assets
164,915
87,284
Capital and reserves
Called up share capital
6
100
100
Profit and loss reserves
164,815
87,184
Total equity
164,915
87,284
ESS Security Limited
ESS SECURITY LIMITED
Statement of financial position (CONTINUED)
as at 30 April 2025
- 2 -

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial year ended 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

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.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved by the board of directors and authorised for issue on 1 September 2025 and are signed on its behalf by:
C Ingham
Director
Company Registration No. 04740028
ESS SECURITY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -
1
Accounting policies
Company information

ESS Security Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 1, Fusion Court, Aberford Road, Garforth, LS25 2GH.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover represents the fair value of the consideration received for goods and services provided in the normal course of business, and is shown net of VA T.

Turnover is recognised on the provision of goods and services.

1.3
Intangible fixed assets - goodwill

Acquired goodwill is written off in equal annual instalments over its estimated useful economic life of 20 years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost less depreciation.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold land and buildings
20% straight line
Plant and machinery
15% reducing balance
Fixtures, fittings & equipment
33% straight line
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

1.6
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

ESS SECURITY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax is recognised on all timing differences between the carrying amount of the assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. 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 profits will be available to allow 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 then settled or the asset realised, based on the tax rates that have been enacted or substantively enacted by the end of the reporting period.

1.7
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.8
Leases
As lessee

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
16
14
3
Intangible fixed assets
Goodwill
£
Cost
At 1 May 2024 and 30 April 2025
541,000
Amortisation and impairment
At 1 May 2024 and 30 April 2025
541,000
Carrying amount
At 30 April 2025
-
0
At 30 April 2024
-
0
ESS SECURITY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
4
Tangible fixed assets
Leasehold land and buildings
Plant and machinery
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 May 2024
12,114
5,000
22,568
102,228
141,910
Additions
-
0
-
0
-
0
16,697
16,697
Disposals
-
0
-
0
-
0
(22,847)
(22,847)
At 30 April 2025
12,114
5,000
22,568
96,078
135,760
Depreciation and impairment
At 1 May 2024
12,114
5,000
22,568
39,209
78,891
Depreciation charged in the year
-
0
-
0
-
0
18,679
18,679
Eliminated in respect of disposals
-
0
-
0
-
0
(17,846)
(17,846)
At 30 April 2025
12,114
5,000
22,568
40,042
79,724
Carrying amount
At 30 April 2025
-
0
-
0
-
0
56,036
56,036
At 30 April 2024
-
0
-
0
-
0
63,019
63,019
5
Provisions for liabilities
2025
2024
£
£
Deferred tax liabilities
14,009
11,974
Pension obligations
-
0
398,000
14,009
409,974
6
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
100
100
100
100
7
Parent company

The company's ultimate parent undertaking is ESS Holdings Limited, a company incorporated in England and Wales whose registered office is situated at Unit 1, Fusion Court, Aberford Road, Garforth, LS25 2GH.

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