REGISTERED NUMBER: 01839767 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

CRESS SECURITY COMPANY LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

459,269

400,764

CURRENT ASSETS

Stocks

15,032

92,420

Debtors

5

290,429

114,673

Cash at bank

66,102

106,558

371,563

313,651

CREDITORS

Amounts falling due within one year

6

430,505

384,866

NET CURRENT LIABILITIES

(58,942

)

(71,215

)

TOTAL ASSETS LESS CURRENT LIABILITIES

400,327

329,549

CREDITORS

Amounts falling due after more than one year

7

214,035

186,666

NET ASSETS

186,292

142,883

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

186,192

142,783

186,292

142,883

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 8 December 2025 and were signed on its behalf by:

Mr J Cresswell - Director

1.	STATUTORY INFORMATION

Cress Security Company 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:

01839767

Registered office:

7 Marconi Gate

Stafford

Staffordshire

ST18 0FZ

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.

Turnover is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred in respect of the transaction can be measured reliably.

Tangible fixed assets

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

Freehold property

-

5% on cost

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on reducing balance

Stocks

Stock is stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

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 15 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 April 2024

281,085

7,140

60,990

Additions

-

654

-

Disposals

-

-

-

At 31 March 2025

281,085

7,794

60,990

DEPRECIATION

At 1 April 2024

43,128

6,926

42,944

Charge for year

14,055

174

2,706

Eliminated on disposal

-

-

-

At 31 March 2025

57,183

7,100

45,650

NET BOOK VALUE

At 31 March 2025

223,902

694

15,340

At 31 March 2024

237,957

214

18,046

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 April 2024

297,368

3,700

650,283

Additions

206,063

4,195

210,912

Disposals

(128,775

)

-

(128,775

)

At 31 March 2025

374,656

7,895

732,420

DEPRECIATION

At 1 April 2024

155,780

741

249,519

Charge for year

71,204

1,430

89,569

Eliminated on disposal

(65,937

)

-

(65,937

)

At 31 March 2025

161,047

2,171

273,151

NET BOOK VALUE

At 31 March 2025

213,609

5,724

459,269

At 31 March 2024

141,588

2,959

400,764

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

283,615

103,662

Other debtors

6,814

11,011

290,429

114,673

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

23,681

22,072

Hire purchase contracts

45,750

24,811

Trade creditors

158,105

134,713

Taxation and social security

63,101

34,327

Other creditors

139,868

168,943

430,505

384,866

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

70,314

92,964

Hire purchase contracts

143,721

93,702

214,035

186,666