REGISTERED NUMBER: 05053484 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

SENIOR ELECTRICAL & SECURITY SYSTEMS

LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A J Senior

Mrs N V Senior

P Waite

SECRETARY:

Mrs N V Senior

REGISTERED OFFICE:

Unit 10, Low Moor Business Park

Common Road

Low Moor

Bradford

West Yorkshire

BD12 0NB

REGISTERED NUMBER:

05053484 (England and Wales)

ACCOUNTANTS:

Brosnans

Chartered Accountants

Birkby House

Bailiff Bridge

Brighouse

West Yorkshire

HD6 4JJ

FIXED ASSETS

Tangible assets

4

130,748

99,403

CURRENT ASSETS

Stocks

8,000

5,000

Debtors

5

512,012

617,779

Cash at bank and in hand

51,317

92

571,329

622,871

CREDITORS

Amounts falling due within one year

6

(477,926

)

(501,837

)

NET CURRENT ASSETS

93,403

121,034

TOTAL ASSETS LESS CURRENT LIABILITIES

224,151

220,437

CREDITORS

Amounts falling due after more than one year

7

(2,208

)

(14,569

)

PROVISIONS FOR LIABILITIES

(32,102

)

(18,887

)

NET ASSETS

189,841

186,981

CAPITAL AND RESERVES

Called up share capital

8

150

150

Retained earnings

189,691

186,831

SHAREHOLDERS' FUNDS

189,841

186,981

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

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.

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

In accordance with Section 444 of the Companies Act 2006, the Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 18 August 2025 and were signed on its behalf by:

A J Senior - Director

1.	STATUTORY INFORMATION

Senior Electrical & Security Systems Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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

2.	ACCOUNTING POLICIES

BASIS OF PREPARING THE FINANCIAL STATEMENTS

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

TURNOVER

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

TANGIBLE FIXED ASSETS

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost, 25% on reducing balance, 15% on reducing balance and 10% on cost

Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

STOCKS

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

239,755

Additions

69,889

Disposals

(42,640

)

At 31 March 2025

267,004

DEPRECIATION

At 1 April 2024

140,352

Charge for year

29,517

Eliminated on disposal

(33,613

)

At 31 March 2025

136,256

NET BOOK VALUE

At 31 March 2025

130,748

At 31 March 2024

99,403

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

419,230

549,109

Amounts recoverable on contract

-

8,752

Other debtors

44,632

19,749

VAT

9,800

7,721

Prepayments and accrued income

38,350

32,448

512,012

617,779

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

16,751

24,269

Hire purchase contracts

2,882

7,339

Trade creditors

363,210

403,890

Tax

2,143

20,047

Social security and other taxes

25,844

-

Other creditors

55,401

10,349

Pension creditor

2,121

2,080

Directors' current accounts

1,156

26,156

Accruals and deferred income

8,418

7,707

477,926

501,837

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

2,208

10,000

Bank loans - 2-5 years

-

2,402

Hire purchase contracts

-

2,167

2,208

14,569

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

150

Ordinary

1

150

150