Company No: 07429504 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

Directors	N Chater
	D Clark

Registered office	Unit 1&2 Merchant
	Evegate Business Park Station Road
	Smeeth
	Ashford
	TN25 6SX
	United Kingdom

Company number

07429504 (England and Wales)

Accountant	Kreston Reeves LLP
	37 St Margarets Street
	Canterbury
	Kent
	CT1 2TU

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	4	145,252		45,164
		145,252		45,164
Current assets
Stocks	5	50,110		47,110
Debtors	6	67,023		86,152
Cash at bank and in hand		165,486		231,100
		282,619		364,362
Creditors: amounts falling due within one year	7	( 105,015)		( 115,731)
Net current assets		177,604		248,631
Total assets less current liabilities		322,856		293,795
Creditors: amounts falling due after more than one year	8	( 100,846)		( 49,698)
Net assets		222,010		244,097
Capital and reserves
Called-up share capital		99		99
Profit and loss account		221,911		243,998
Total shareholders' funds		222,010		244,097

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 Profit and Loss Account has not been delivered.

The financial statements of Patron Security Ltd (registered number: 07429504) were approved and authorised for issue by the Board of Directors on 09 December 2025. They were signed on its behalf by:

N Chater 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

Patron Security Ltd (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 Unit 1&2 Merchant, Evegate Business Park Station Road, Smeeth, Ashford, TN25 6SX, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include 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 £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets

5 years straight line

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 or reducing balance basis over its expected useful life, as follows:

Plant and machinery	4 years straight line
Vehicles	5 years straight line
Fixtures and fittings	4 years straight line
Computer equipment	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.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	11		10

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 April 2024	5,000		5,000
At 31 March 2025	5,000		5,000
Accumulated amortisation
At 01 April 2024	5,000		5,000
At 31 March 2025	5,000		5,000
Net book value
At 31 March 2025	0		0
At 31 March 2024	0		0

4. Tangible assets

	Plant and machinery		Vehicles		Fixtures and fittings		Computer equipment		Total
	£		£		£		£		£
Cost
At 01 April 2024	15,602		80,517		6,334		10,059		112,512
Additions	27,349		95,006		1,285		2,568		126,208
At 31 March 2025	42,951		175,523		7,619		12,627		238,720
Accumulated depreciation
At 01 April 2024	10,582		45,888		4,316		6,562		67,348
Charge for the financial year	7,159		15,678		1,512		1,771		26,120
At 31 March 2025	17,741		61,566		5,828		8,333		93,468
Net book value
At 31 March 2025	25,210		113,957		1,791		4,294		145,252
At 31 March 2024	5,020		34,629		2,018		3,497		45,164

5. Stocks

	2025		2024
	£		£
Stocks	40,981		37,981
Work in progress	9,129		9,129
	50,110		47,110

6. Debtors

	2025		2024
	£		£
Trade debtors	31,076		43,920
Amounts owed by associates	2,117		0
Corporation tax	12,823		0
Other debtors	21,007		42,232
	67,023		86,152

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	18,848		11,204
Trade creditors	35,994		13,084
CIS withheld	1,178		0
Taxation and social security	25,783		80,293
Obligations under finance leases and hire purchase contracts	3,577		9,690
Other creditors	19,635		1,460
	105,015		115,731

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

	2025		2024
	£		£
Bank loans	88,759		42,114
Obligations under finance leases and hire purchase contracts	12,087		7,584
	100,846		49,698

Within loans is a bank loan secured by the way of a personal guarantee for £80,000 by the directors.