Registration number: 05095953

All Round Security Consultants Limited

Contents

Balance Sheet	1 to 2
Notes to the Unaudited Financial Statements	3 to 9

All Round Security Consultants Limited

(Registration number: 05095953)
Balance Sheet as at 31 December 2024

	Note	2024 £	2024 £
Fixed assets
Intangible assets	4	83,065	-
Tangible assets	5	232,530	375,355
		315,595	375,355
Current assets
Stocks		402,582	444,197
Debtors	6	4,497,719	4,023,142
Cash at bank and in hand		657,730	151,486
		5,558,031	4,618,825
Creditors: Amounts falling due within one year	7	(3,628,316)	(3,509,904)
Net current assets		1,929,715	1,108,921
Total assets less current liabilities		2,245,310	1,484,276
Creditors: Amounts falling due after more than one year	7	(1,164,677)	(414,497)
Provisions for liabilities		(14,693)	(38,111)
Net assets		1,065,940	1,031,668
Capital and reserves
Called up share capital		1,000	1,000
Retained earnings		1,064,940	1,030,668
Shareholders' funds		1,065,940	1,031,668

For the financial period ending 31 December 2024 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 accounts for the period in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 September 2025 and signed on its behalf by:
 

All Round Security Consultants Limited

(Registration number: 05095953)
Balance Sheet as at 31 December 2024

......................................... Mr D A Keegan Director

......................................... Mr P Fairbrother Director

All Round Security Consultants Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 31 December 2024

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unit 200 Penny Lane
Haydock
St. Helens
WA11 9DB
England

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

All Round Security Consultants Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 31 December 2024

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Leasehold land and buildings	10% straight line
Furniture, fittings, tool and equipment	20% straight line
Motor vehicles	25% straight line

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Stocks

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs, borrowing costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are 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.

All Round Security Consultants Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 31 December 2024

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3	Staff numbers

The average number of persons employed by the company (including directors) during the period, was 82 (2024 - 82).

4	Intangible assets

	Other intangible assets  £	Total £
Cost or valuation
Additions acquired separately	83,065	83,065
At 31 December 2024	83,065	83,065
Amortisation
Carrying amount
At 31 December 2024	83,065	83,065

All Round Security Consultants Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 31 December 2024

5	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2024	52,459	710,694	500,769	1,263,922
Additions	-	2,214	-	2,214
Disposals	-	-	(55,998)	(55,998)
At 31 December 2024	52,459	712,908	444,771	1,210,138
Depreciation
At 1 April 2024	48,993	577,512	262,062	888,567
Charge for the period	635	58,484	60,713	119,832
Eliminated on disposal	-	-	(30,791)	(30,791)
At 31 December 2024	49,628	635,996	291,984	977,608
Carrying amount
At 31 December 2024	2,831	76,912	152,787	232,530
At 31 March 2024	3,466	133,182	238,707	375,355

Included within the net book value of land and buildings above is £3,466 (2024 - £3,465) in respect of freehold land and buildings.
 

All Round Security Consultants Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 31 December 2024

6

Debtors

Current	Note	2024 £	2024 £
Trade debtors		2,554,634	2,709,980
Amounts owed by related parties		722,760	519,458
Prepayments		60,302	244,719
Other debtors		1,160,023	548,985
		4,497,719	4,023,142

7

Creditors

Creditors: amounts falling due within one year

	Note	2024 £	2024 £
Due within one year
Loans and borrowings	8	335,323	208,115
Trade creditors		986,184	869,131
Taxation and social security		251,493	290,532
Accruals and deferred income		213,332	262,454
Other creditors		1,841,984	1,879,672
		3,628,316	3,509,904

Included within other creditors £nil (2024: £1,800,031) in relation to a loan which is secured by a fixed and floating charge on 12 September 2023 and satisfied on 17 December 2024. The floating charge covers all the property or undertaking of the company.

Included within other creditors £1,581,812 (2024: £Nil) in relation to a loan which was secured by a fixed and floating charge on 6 December 2024. The floating charge covered all the property or undertaking of the company.

All Round Security Consultants Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 31 December 2024

Current loans and borrowings

	2024 £	2024 £
Bank borrowings	-	152,036
Bank overdrafts	-	22
HP and finance lease liabilities	-	56,057
Other borrowings	335,323	-
	335,323	208,115

Creditors: amounts falling due after more than one year

	Note	2024 £	2024 £
Due after one year
Loans and borrowings	8	1,164,677	414,497

Other borrowings

8	Loans and borrowings

	2024 £	2024 £
Non-current loans and borrowings
Bank borrowings	-	233,128
Hire purchase contracts	-	181,369
Other borrowings	1,164,677	-
	1,164,677	414,497

All Round Security Consultants Limited

Notes to the Unaudited Financial Statements for the Period from 1 April 2024 to 31 December 2024

	2024 £	2024 £
Current loans and borrowings
Bank borrowings	-	152,036
Bank overdrafts	-	22
Hire purchase contracts	-	56,057
Other borrowings	335,323	-
	335,323	208,115

Included within bank borrowings is £Nil (2024: £263,864) in relation to a loan which is secured by a fixed and floating charge on 14 May 2020 and satisfied on 17 December 2024. The floating charge covers all the property or undertaking of the company.

Included within other borrowings is £1,000,000 (2024: £Nil) in relation to a loan which is secured by a fixed and floating charge on 10 December 2024. The floating charge covers all the property or undertaking of the company.