REGISTERED NUMBER: 02209789 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

A.A.I. Alarms Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A E Gilmore

Mr K P Avey

REGISTERED OFFICE:

Security House

Stirling Industrial Estate

Stirling Way

Borehamwood

WD6 2BT

REGISTERED NUMBER:

02209789 (England and Wales)

ACCOUNTANTS:

Nordens

The Retreat

406 Roding Lane South

Woodford Green

Essex

IG8 8EY

FIXED ASSETS

Intangible assets

4

406,438

406,438

Property, plant and equipment

5

359,192

409,431

765,630

815,869

CURRENT ASSETS

Inventories

14,875

15,375

Debtors

6

148,447

139,077

Cash at bank

762,225

612,026

925,547

766,478

CREDITORS

Amounts falling due within one year

7

965,651

929,228

NET CURRENT LIABILITIES

(40,104

)

(162,750

)

TOTAL ASSETS LESS CURRENT LIABILITIES

725,526

653,119

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

8

725,426

653,019

SHAREHOLDERS' FUNDS

725,526

653,119

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 1 December 2025 and were signed on its behalf by:

Mr A E Gilmore - Director

1.	STATUTORY INFORMATION

A.A.I. Alarms 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.

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

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

Intangible assets

Intangible assets, being the amount paid for the contracts in connection with the acquisition of businesses are not being amortised as the current value is well in excess of book cost.

Tangible fixed assets

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

Fixtures and fittings

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Inventories 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 19 (2024 - 20 ) .

4.	INTANGIBLE FIXED ASSETS

Contracts

£

COST

At 1 April 2024

and 31 March 2025

406,438

NET BOOK VALUE

At 31 March 2025

406,438

At 31 March 2024

406,438

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Freehold

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

253,652

34,740

314,451

602,843

Disposals

-

-

(70,918

)

(70,918

)

At 31 March 2025

253,652

34,740

243,533

531,925

DEPRECIATION

At 1 April 2024

-

29,105

164,307

193,412

Charge for year

-

564

33,489

34,053

Eliminated on disposal

-

-

(54,732

)

(54,732

)

At 31 March 2025

-

29,669

143,064

172,733

NET BOOK VALUE

At 31 March 2025

253,652

5,071

100,469

359,192

At 31 March 2024

253,652

5,635

150,144

409,431

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

142,480

133,428

Other debtors

5,967

5,649

148,447

139,077

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade creditors

58,802

51,868

Taxation and social security

205,599

189,619

Other creditors

701,250

687,741

965,651

929,228

Other creditors includes £686,591 of deferred revenue (2024: £674,578).

8.

RESERVES

Retained

earnings

£

At 1 April 2024

653,019

Profit for the year

272,407

Dividends

(200,000

)

At 31 March 2025

725,426

9.	RELATED PARTY DISCLOSURES

The directors Mr A E Gilmore and Mr K P Avey are considered to be the key management personnel.