Company No: 01330388 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	349,745		110,342
		349,745		110,342
Current assets
Stocks		298,945		418,077
Debtors	4	1,015,629		1,004,114
Cash at bank and in hand		1,167,761		289,110
		2,482,335		1,711,301
Creditors: amounts falling due within one year	5	( 1,440,604)		( 1,155,217)
Net current assets		1,041,731		556,084
Total assets less current liabilities		1,391,476		666,426
Creditors: amounts falling due after more than one year	6	( 166,235)		( 51,498)
Provision for liabilities		( 76,100)		( 24,500)
Net assets		1,149,141		590,428
Capital and reserves
Called-up share capital	7	2,200		2,200
Capital redemption reserve		1		1
Profit and loss account		1,146,940		588,227
Total shareholders' funds		1,149,141		590,428

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Alarmtec Limited (registered number: 01330388) were approved and authorised for issue by the Board of Directors on 04 December 2025. They were signed on its behalf by:

Mr C Burhop Director

Mr M T Dalton Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Alarmtec Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Centenary House Peninsula Park, Rydon Lane, Exeter, EX2 7XE, United Kingdom. The address of the Company's principal place of business is 2 Orchard Court, Heron Road, Sowton Industrial Estate, Exeter, Devon, EX2 7LL, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties and to include investment properties and certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of
value added tax, returns, rebates and discounts.

Revenue is recognised on the provision of goods and for the provision of services under contract at the point the service is provided.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
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 financial statements. 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 tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Land and buildings	50 years straight line
Plant and machinery	4 - 10 years straight line
Vehicles	4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.

Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Financial assets are derecognised when and only when the contractual rights to the cash flows from the financial asset expire or are settled, or the Company transfers to another party substantially all of the risks and rewards of ownership of the financial asset, or the Company, despite having retained some, but not all, significant risks and rewards of ownership, has transferred control of the asset to another party.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	37		38

3. Tangible assets

	Land and buildings		Plant and machinery		Vehicles		Total
	£		£		£		£
Cost
At 01 April 2024	2,560		98,111		91,463		192,134
Additions	13,937		26,189		293,409		333,535
Disposals	( 2,560)		( 36,156)		( 36,025)		( 74,741)
At 31 March 2025	13,937		88,144		348,847		450,928
Accumulated depreciation
At 01 April 2024	351		67,017		14,424		81,792
Charge for the financial year	555		13,716		52,411		66,682
Disposals	( 398)		( 33,490)		( 13,403)		( 47,291)
At 31 March 2025	508		47,243		53,432		101,183
Net book value
At 31 March 2025	13,429		40,901		295,415		349,745
At 31 March 2024	2,209		31,094		77,039		110,342

Land and Buildings comprises leasehold property.

4. Debtors

	2025		2024
	£		£
Trade debtors	946,628		898,356
Amounts owed by Group undertakings	0		54,934
Other debtors	69,001		50,824
	1,015,629		1,004,114

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans (secured)	10,000		10,000
Trade creditors	365,266		378,013
Taxation and social security	407,841		264,685
Obligations under finance leases and hire purchase contracts (secured)	145,917		18,167
Other creditors	511,580		484,352
	1,440,604		1,155,217

Bank borrowings and overdrafts are secured on the assets of the company by an unlimited debenture incorporating a fixed and floating charge over all of the undertakings of the company.

Other borrowings are secured by way of a fixed and floating charge over all of the undertakings of the company.

6. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Bank loans (secured)	2,500		12,500
Obligations under finance leases and hire purchase contracts (secured)	163,735		38,998
	166,235		51,498

Bank borrowings and overdrafts are secured on the assets of the company by an unlimited debenture incorporating a fixed and floating charge over all of the undertakings of the company.

The obligations under finance leases and hire purchase contracts are secured on the assets to which they relate.

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
2,200 Ordinary Shares shares of £ 1.00 each	2,200		2,200

8. Financial commitments

Commitments

	2025		2024
	£		£
Total future minimum lease payments under non-cancellable operating leases	386,981		237,131

9. Ultimate controlling party

Parent Company:

Bramble Holdings Ltd

The company's immediate parent is Bramble Holdings Limited. The address of the parent company's registered office is Centenary House, Peninsula Park, Rydon Lane, Exeter EX2 7XE. The ultimate controlling party is Mr M Dalton.