REGISTERED NUMBER: 03793798 (England and Wales)

ARGUS SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 JUNE 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J A Matthews

A J Matthews

SECRETARY:

J A Matthews

REGISTERED OFFICE:

19 Chelmsley Wood Industrial Estate

Waterloo Avenue

Birmingham

B37 6QQ

REGISTERED NUMBER:

03793798 (England and Wales)

ACCOUNTANTS:

Sephton & Company LLP

Chartered Certified Accountants

Marston House

5 Elmdon Lane

Marston Green

Solihull

West Midlands

B37 7DL

FIXED ASSETS

Tangible assets

4

109,667

89,508

CURRENT ASSETS

Stocks

96,357

14,827

Debtors

5

225,909

325,914

Cash at bank and in hand

408,139

345,079

730,405

685,820

CREDITORS

Amounts falling due within one year

6

374,540

395,942

NET CURRENT ASSETS

355,865

289,878

TOTAL ASSETS LESS CURRENT LIABILITIES

465,532

379,386

CREDITORS

Amounts falling due after more than one year

7

(7,200

)

(16,800

)

PROVISIONS FOR LIABILITIES

-

(191

)

NET ASSETS

458,332

362,395

CAPITAL AND RESERVES

Called up share capital

760

760

Capital redemption reserve

9

808

808

Retained earnings

9

456,764

360,827

458,332

362,395

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 10 October 2025 and were signed on its behalf by:

A J Matthews - Director

1.	STATUTORY INFORMATION

Argus Services Ltd 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 (£).

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 consideration received or receivable, excluding discounts, rebates, deferred income, value added tax and other sales taxes,. It is derived from the business activity of installation and maintenance of security and fire safety equipment.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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

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 12 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 July 2024

5,183

17,248

116,140

13,082

151,653

Additions

-

-

56,411

13,163

69,574

Disposals

-

-

(30,480

)

-

(30,480

)

At 30 June 2025

5,183

17,248

142,071

26,245

190,747

DEPRECIATION

At 1 July 2024

4,355

14,447

39,035

4,308

62,145

Charge for year

207

701

30,164

5,484

36,556

Eliminated on disposal

-

-

(17,621

)

-

(17,621

)

At 30 June 2025

4,562

15,148

51,578

9,792

81,080

NET BOOK VALUE

At 30 June 2025

621

2,100

90,493

16,453

109,667

At 30 June 2024

828

2,801

77,105

8,774

89,508

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/25

30/6/24

£

£

Trade debtors

182,968

286,663

Other debtors

42,941

39,251

225,909

325,914

Deferred tax asset

30/6/25

£

Other timing differences

2,460

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30/6/25

30/6/24

£

£

Bank loans and overdrafts

9,600

9,600

Trade creditors

163,906

128,315

Taxation and social security

57,858

81,086

Other creditors

143,176

176,941

374,540

395,942

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30/6/25

30/6/24

£

£

Bank loans

7,200

16,800

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

30/6/25

30/6/24

£

£

Within one year

27,020

27,346

Between one and five years

31,363

-

58,383

27,346

9.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 July 2024

360,827

808

361,635

Profit for the year

105,057

105,057

Dividends

(9,120

)

(9,120

)

At 30 June 2025

456,764

808

457,572

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 June 2025 and 30 June 2024:

30/6/25

30/6/24

£

£

J A Matthews

Balance outstanding at start of year

6,393

-

Amounts advanced

1,526

6,393

Amounts repaid

(5,063

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

2,856

6,393

A J Matthews

Balance outstanding at start of year

8,000

-

Amounts advanced

-

8,000

Amounts repaid

(8,000

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

8,000