1 February 2024 false No description of principal activity Taxfiler 2024.6 06475405business:PrivateLimitedCompanyLtd2024-02-012025-01-31 064754052024-01-31 064754052024-02-012025-01-31 06475405business:AuditExemptWithAccountantsReport2024-02-012025-01-31 06475405business:FilletedAccounts2024-02-012025-01-31 064754052025-01-31 06475405business:Director22024-02-012025-01-31 06475405business:Director32024-02-012025-01-31 06475405business:CompanySecretary12024-02-012025-01-31 06475405business:RegisteredOffice2024-02-012025-01-31 064754052024-01-31 06475405core:WithinOneYear2025-01-31 06475405core:WithinOneYear2024-01-31 06475405core:AfterOneYear2025-01-31 06475405core:AfterOneYear2024-01-31 06475405core:ShareCapitalcore:PreviouslyStatedAmount2025-01-31 06475405core:ShareCapitalcore:PreviouslyStatedAmount2024-01-31 06475405core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2025-01-31 06475405core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 06475405core:PreviouslyStatedAmount2025-01-31 06475405core:PreviouslyStatedAmount2024-01-31 06475405business:SmallEntities2024-02-012025-01-31 06475405countries:EnglandWales2024-02-012025-01-31 06475405core:PlantMachinery2024-02-012025-01-31 06475405core:MotorVehicles2024-02-012025-01-31 06475405core:FurnitureFittings2024-02-012025-01-31 06475405core:PlantMachinery2024-01-31 06475405core:MotorVehicles2024-01-31 06475405core:FurnitureFittings2024-01-31 06475405core:PlantMachinery2025-01-31 06475405core:MotorVehicles2025-01-31 06475405core:FurnitureFittings2025-01-31 06475405business:OrdinaryShareClass12024-02-012025-01-31 06475405business:OrdinaryShareClass12023-02-012024-01-31 064754052023-02-012024-01-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 06475405 (England and Wales)
A B Security And Electrical Limited Unaudited accounts for the year ended 31 January 2025
A B Security And Electrical Limited Unaudited accounts Contents
Page
- 2 -
A B Security And Electrical Limited Company Information for the year ended 31 January 2025
Directors
J E Bailey L M Bailey
Secretary
J Bailey
Company Number
06475405 (England and Wales)
Registered Office
10a New Street Barlestone Nuneaton Warwickshire CV13 0EA England
- 3 -
A B Security And Electrical Limited Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
14,712 
31,414 
Current assets
Inventories
4,500 
8,700 
Debtors
2,787 
10,478 
Cash at bank and in hand
7,216 
494 
14,503 
19,672 
Creditors: amounts falling due within one year
(33,549)
(18,869)
Net current (liabilities)/assets
(19,046)
803 
Total assets less current liabilities
(4,334)
32,217 
Creditors: amounts falling due after more than one year
- 
(9,660)
Provisions for liabilities
Deferred tax
(2,795)
(5,969)
Net (liabilities)/assets
(7,129)
16,588 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
(7,229)
16,488 
Shareholders' funds
(7,129)
16,588 
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 9 October 2025 and were signed on its behalf by
J E Bailey Director Company Registration No. 06475405
- 4 -
A B Security And Electrical Limited Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
A B Security And Electrical Limited is a private company, limited by shares, registered in England and Wales, registration number 06475405. The registered office is 10a New Street, Barlestone, Nuneaton, Warwickshire, CV13 0EA, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on reducing balance
Motor vehicles
25% on reducing balance
Fixtures & fittings
20% on reducing balance
Turnover
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
- 5 -
A B Security And Electrical Limited Notes to the Accounts for the year ended 31 January 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 February 2024
1,309 
46,980 
2,071 
50,360 
Disposals
- 
(20,990)
- 
(20,990)
At 31 January 2025
1,309 
25,990 
2,071 
29,370 
Depreciation
At 1 February 2024
1,272 
15,681 
1,993 
18,946 
Charge for the year
7 
4,873 
16 
4,896 
On disposals
- 
(9,184)
- 
(9,184)
At 31 January 2025
1,279 
11,370 
2,009 
14,658 
Net book value
At 31 January 2025
30 
14,620 
62 
14,712 
At 31 January 2024
37 
31,299 
78 
31,414 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,780 
9,436 
Accrued income and prepayments
1,007 
1,042 
2,787 
10,478 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
- 
1,086 
VAT
2,008 
285 
Trade creditors
4,658 
5,358 
Taxes and social security
(255)
624 
Other creditors
11,357 
4,233 
Loans from directors
15,781 
7,283 
33,549 
18,869 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
9,660 
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
- 6 -
A B Security And Electrical Limited Notes to the Accounts for the year ended 31 January 2025
9
Average number of employees
During the year the average number of employees was 3 (2024: 3).
- 7 -