REGISTERED NUMBER: 02778610 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2025

for

Total Communications And Security

Limited

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

252,204

137,308

CURRENT ASSETS

Stocks

43,391

31,431

Debtors

5

1,118,488

1,164,643

Cash at bank

7,354

-

1,169,233

1,196,074

CREDITORS

Amounts falling due within one year

6

1,007,796

1,038,996

NET CURRENT ASSETS

161,437

157,078

TOTAL ASSETS LESS CURRENT LIABILITIES

413,641

294,386

CREDITORS

Amounts falling due after more than one year

7

(155,110

)

(58,726

)

PROVISIONS FOR LIABILITIES

(51,436

)

(28,596

)

NET ASSETS

207,095

207,064

CAPITAL AND RESERVES

Allotted, called up and fully paid share capital

200

200

Retained earnings

206,895

206,864

SHAREHOLDERS' FUNDS

207,095

207,064

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 October 2025 and were signed on its behalf by:

Mr M J K Parkington - Director

1.	STATUTORY INFORMATION

Total Communications And Security Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

02778610

Registered office:

10 Bailey Court

Colburn Business Park

Catterick Garrison

North Yorkshire

DL9 4QL

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

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 each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost, 25% on reducing balance, 15% on reducing balance and in accordance with the property

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 Statement of Income and Retained Earnings, 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 21 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 February 2024

265,119

Additions

175,330

Disposals

(46,656

)

At 31 January 2025

393,793

DEPRECIATION

At 1 February 2024

127,811

Charge for year

39,211

Eliminated on disposal

(25,433

)

At 31 January 2025

141,589

NET BOOK VALUE

At 31 January 2025

252,204

At 31 January 2024

137,308

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

etc

£

COST

At 1 February 2024

125,328

Additions

174,515

Transfer to ownership

(19,203

)

At 31 January 2025

280,640

DEPRECIATION

At 1 February 2024

23,994

Charge for year

32,993

Transfer to ownership

(8,405

)

At 31 January 2025

48,582

NET BOOK VALUE

At 31 January 2025

232,058

At 31 January 2024

101,334

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Trade debtors

31,289

72,111

Amounts owed by group undertakings

732,075

648,039

Other debtors

355,124

444,493

1,118,488

1,164,643

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans and overdrafts

10,000

23,823

Hire purchase contracts

61,980

39,409

Trade creditors

259,882

236,889

Taxation and social security

61,827

105,690

Other creditors

614,107

633,185

1,007,796

1,038,996

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.25

31.1.24

£

£

Bank loans

3,333

13,333

Hire purchase contracts

151,777

45,393

155,110

58,726

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.1.25

31.1.24

£

£

Bank overdraft

-

13,823

Hire purchase contracts

213,757

84,802

213,757

98,625

The hire purchase contracts are secured against the assets to which they relate.

9.	OTHER FINANCIAL COMMITMENTS

At the year end the company had total commitments under operating leases expiring within the year of £9,167 (2024:£19,167.)