| REGISTERED NUMBER: |
| Arena Security Limited |
| Financial Statements For The Year Ended 30 April 2025 |
| REGISTERED NUMBER: |
| Arena Security Limited |
| Financial Statements For The Year Ended 30 April 2025 |
| Arena Security Limited (Registered number: 01789363) |
| Contents of the Financial Statements |
| For The Year Ended 30 April 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| Arena Security Limited |
| Company Information |
| For The Year Ended 30 April 2025 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| Arena Security Limited (Registered number: 01789363) |
| Balance Sheet |
| 30 April 2025 |
| 2025 | 2024 |
| Notes | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Investment property | 6 |
| CURRENT ASSETS |
| Debtors | 7 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 8 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
9 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| CAPITAL AND RESERVES |
| Called up share capital |
| Revaluation reserve | 11 |
| Retained earnings |
| SHAREHOLDERS' FUNDS |
| 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. |
| Arena Security Limited (Registered number: 01789363) |
| Balance Sheet - continued |
| 30 April 2025 |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Arena Security Limited (Registered number: 01789363) |
| Notes to the Financial Statements |
| For The Year Ended 30 April 2025 |
| 1. | STATUTORY INFORMATION |
| Arena Security Limited is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover represents net invoiced sales of services, excluding value added tax, except in respect of service contracts where turnover is recognised when the company obtains the right to consideration. |
| Goodwill |
| Intangible assets |
| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. |
| Tangible fixed assets |
| Freehold property | - |
| Short leasehold | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Land included in freehold property is not depreciated. |
| Investment property |
| Investment properties are shown at their open market value. The surplus or deficit arising from the annual revaluation is transferred to the investment revaluation reserve unless a deficit, or its reversal,on an individual investment property is expected to be permanent, in which cases it is recognised in the profit and loss account for the year. |
| This is in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008) which, unlike the Companies Act 2006, does not require depreciation of investment properties. Investment properties are held for their investment potential and not for use by the company and so their current value is of prime importance. The departure from the provisions of the Act is required in order to give a true and fair view. |
| 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. |
| Arena Security Limited (Registered number: 01789363) |
| Notes to the Financial Statements - continued |
| For The Year Ended 30 April 2025 |
| 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. |
| Hire purchase and leasing commitments |
| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter. |
| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability. |
| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease. |
| Pension costs and other post-retirement benefits |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate. |
| Operating lease income |
| Investment properties are let under operating leases. Income from the rent of these assets are credited to the profit and loss account on an accrual basis. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| 4. | INTANGIBLE FIXED ASSETS |
| Goodwill |
| £ |
| COST |
| At 1 May 2024 |
| and 30 April 2025 |
| AMORTISATION |
| At 1 May 2024 |
| and 30 April 2025 |
| NET BOOK VALUE |
| At 30 April 2025 |
| At 30 April 2024 |
| Arena Security Limited (Registered number: 01789363) |
| Notes to the Financial Statements - continued |
| For The Year Ended 30 April 2025 |
| 5. | TANGIBLE FIXED ASSETS |
| Improvements |
| Freehold | Short | to |
| property | leasehold | property |
| £ | £ | £ |
| COST |
| At 1 May 2024 |
| Additions |
| Disposals |
| At 30 April 2025 |
| DEPRECIATION |
| At 1 May 2024 |
| Charge for year |
| Eliminated on disposal |
| At 30 April 2025 |
| NET BOOK VALUE |
| At 30 April 2025 |
| At 30 April 2024 |
| Fixtures |
| Plant and | and | Motor |
| machinery | fittings | vehicles | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 May 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 30 April 2025 |
| DEPRECIATION |
| At 1 May 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 30 April 2025 |
| NET BOOK VALUE |
| At 30 April 2025 |
| At 30 April 2024 |
| The net book value of tangible fixed assets includes £ 124,112 (2024 - £ 123,185 ) in respect of assets held under hire purchase contracts. |
| Arena Security Limited (Registered number: 01789363) |
| Notes to the Financial Statements - continued |
| For The Year Ended 30 April 2025 |
| 6. | INVESTMENT PROPERTY |
| Total |
| £ |
| FAIR VALUE |
| At 1 May 2024 |
| and 30 April 2025 |
| NET BOOK VALUE |
| At 30 April 2025 |
| At 30 April 2024 |
| Fair value at 30 April 2025 is represented by: |
| £ |
| Valuation in 2007 | 83,219 |
| Valuation in 2008 | 61,567 |
| Valuation in 2009 | 136,019 |
| Valuation in 2014 | 30,000 |
| Valuation in 2015 | (12,177 | ) |
| Valuation in 2017 | 132,741 |
| Valuation in 2019 | 173,715 |
| Valuation in 2023 | (172,277 | ) |
| Valuation in 2024 | (116,859 | ) |
| Cost | 1,554,053 |
| 1,870,001 |
| If investment properties had not been revalued they would have been included at the following historical cost: |
| 2025 | 2024 |
| £ | £ |
| Cost | 1,554,053 | 1,369,947 |
| Investment properties were valued on an open market basis on 30 April 2024 by a director, G Bethel . |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Directors' current accounts | 131,632 | 142,132 |
| Tax |
| Prepayments |
| Arena Security Limited (Registered number: 01789363) |
| Notes to the Financial Statements - continued |
| For The Year Ended 30 April 2025 |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Mortgage |
| Hire purchase contracts |
| Trade creditors |
| Tax |
| Social security and other taxes |
| VAT | 133,642 | 115,310 |
| Other creditors |
| Accrued expenses |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Mortgage - 1-2 years | 67,176 | 17,692 |
| Mortgage - 2-5 years | 126,279 |
| Mortgage more than 5 years | - |
| Hire purchase contracts |
| Amounts falling due in more than five years: |
| Repayable by instalments |
| Mortgage more than 5 years | 204,308 | - |
| 10. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Mortgage |
| Hire purchase contracts | 134,189 | 122,730 |
| 11. | RESERVES |
| Revaluation |
| reserve |
| £ |
| At 1 May 2024 |
| and 30 April 2025 |
| 12. | RELATED PARTY DISCLOSURES |
| At the year end date the company was owed by its directors £131,632 (2024 - £142,132). |
| The Company paid £19,700 (£20,000 in 2024) as dividends to it's shareholders. |