Registration number: 04221915

Sentry Security Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7

Sentry Security Ltd

Company Information

Director

Mr Mark Adamson

Registered office

Second Floor Evans House Norman Street Warrington WA2 7HW

Accountants

Davidson Stant Limited The Glen Knutsford Old Road Stockton Heath Warrington Cheshire WA4 2LD

Sentry Security Ltd

(Registration number: 04221915)
Balance Sheet as at 31 May 2025

	Note	2025 £	2024 £
Fixed assets
Intangible assets	3	1	1
Tangible assets	4	25,057	32,827
		25,058	32,828
Current assets
Debtors	5	202,572	186,063
Cash at bank and in hand		501,522	511,564
		704,094	697,627
Creditors: Amounts falling due within one year	6	(117,367)	(156,121)
Net current assets		586,727	541,506
Net assets		611,785	574,334
Capital and reserves
Called up share capital	7	5	5
Retained earnings		611,780	574,329
Shareholders' funds		611,785	574,334

For the financial year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his 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 director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 September 2025
 

.........................................

Mr Mark Adamson

Director

Sentry Security Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

1	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.

Tax

The tax expense for the period comprises current 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.

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
Fixtures , fittings & equipment	25% reducing balance
Motor Vehicles	25% reducing balance

Sentry Security Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

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:

Asset class	Amortisation method and rate
Goodwill	4 years straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 27 (2024 - 30).

Sentry Security Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

3	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 June 2024	16,667	16,667
At 31 May 2025	16,667	16,667
Amortisation
At 1 June 2024	16,666	16,666
At 31 May 2025	16,666	16,666
Carrying amount
At 31 May 2025	1	1
At 31 May 2024	1	1

4	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 June 2024	27,058	72,759	99,817
Additions	582	-	582
At 31 May 2025	27,640	72,759	100,399
Depreciation
At 1 June 2024	19,007	47,983	66,990
Charge for the year	2,158	6,194	8,352
At 31 May 2025	21,165	54,177	75,342
Carrying amount
At 31 May 2025	6,475	18,582	25,057
At 31 May 2024	8,051	24,776	32,827

5

Debtors

Current	2025 £	2024 £
Trade debtors	202,572	186,063
	202,572	186,063

Sentry Security Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

6

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Taxation and social security	102,891	141,884
Accruals and deferred income	1,933	1,857
Other creditors	12,543	12,380
	117,367	156,121

7	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary shares of £1 each	5	5	5	5

8

Dividends

Interim dividends paid

		2025 £		2024 £
Interim dividend of £7,486.00 per each Ordinary shares		37,430		37,430

9	Related party transactions

Sentry Security Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 May 2025

Director's remuneration

The director's remuneration for the year was as follows:

	2025 £	2024 £
Remuneration	12,570	12,570
Contributions paid to money purchase schemes	60,000	80,000
	72,570	92,570