REGISTERED NUMBER: 05799110 (England and Wales)

PROTECTORCOMMS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D J O'Brien

L D Harding

SECRETARY:

D J O'Brien

REGISTERED OFFICE:

Unit C2/C3 - De Clare House

4 Sir Alfred Owen Way

Pontygwindy Industrial Estate

CAERPHILLY

Caerphilly

CF83 3HU

REGISTERED NUMBER:

05799110 (England and Wales)

ACCOUNTANTS:

MHA (trading name of MHA Advisory Ltd)

Elfed House

Oak Tree Court

Cardiff Gate Business Park

CARDIFF

County of Cardiff

CF23 8RS

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

342,927

497,901

342,927

497,901

CURRENT ASSETS

Stocks

421,764

544,946

Debtors

6

1,695,846

1,245,754

Cash at bank

1,882,347

1,828,927

3,999,957

3,619,627

CREDITORS

Amounts falling due within one year

7

(1,252,330

)

(1,278,162

)

NET CURRENT ASSETS

2,747,627

2,341,465

TOTAL ASSETS LESS CURRENT LIABILITIES

3,090,554

2,839,366

CREDITORS

Amounts falling due after more than one year

8

(141,565

)

(233,805

)

PROVISIONS FOR LIABILITIES

(80,900

)

(111,756

)

NET ASSETS

2,868,089

2,493,805

CAPITAL AND RESERVES

Called up share capital

1,002

1,002

Retained earnings

2,867,087

2,492,803

SHAREHOLDERS' FUNDS

2,868,089

2,493,805

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 Profit and loss account 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:

D J O'Brien - Director

1.	STATUTORY INFORMATION

Protectorcomms 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.

The company's functional and presentational currency in the financial statements is the Sterling (£), rounded to the nearest pound.

The significant accounting policies applied in the presentation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

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.

There have been no material departures from Financial Reporting Standard 102 1A.

Turnover

Turnover represents amounts billed and billable in respect of the supply and installation of security alarms and telecommunications equipment during the year, excluding value added tax.

Work undertaken during the year but unbilled at the year end is valued by the directors at selling price less an allowance for any work which is not recoverable. This unbilled work is included in turnover for the year.

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

-

20% on cost

Fixtures and Fittings

-

10% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

25% on cost

Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Current tax

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the year and is calculated using the tax rates and laws that have been enacted or substantively enacted at 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.

Pension costs and other post-retirement benefits

Contributions payable to employees personal pension schemes are charged to the profit and loss account in the period to which they relate.

Employee benefits

When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

Financial instruments

Basic financial instruments are recognised at amortised cost.

Grants

Where a capital grant has been received in respect of specific equipment, the asset is capitalised and depreciated over its useful life and the associated grant income is credited to deferred income and released to the profit and loss account so as to be matched with the associated depreciation charge.

Grants towards revenue expenditure are credited to income in the period to which they relate. Where grants relate to specific project expenditure lasting for more than one year, the remaining grant is deferred pro rata and shown under current liabilities.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 39 (2024 - 36 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

50,000

AMORTISATION

At 1 April 2024

and 31 March 2025

50,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

Fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

55,962

67,336

645,690

98,198

867,186

Additions

417

-

29,750

6,218

36,385

Disposals

-

-

(27,500

)

-

(27,500

)

At 31 March 2025

56,379

67,336

647,940

104,416

876,071

DEPRECIATION

At 1 April 2024

22,399

9,262

269,371

68,253

369,285

Charge for year

8,529

13,467

150,700

13,699

186,395

Eliminated on disposal

-

-

(22,536

)

-

(22,536

)

At 31 March 2025

30,928

22,729

397,535

81,952

533,144

NET BOOK VALUE

At 31 March 2025

25,451

44,607

250,405

22,464

342,927

At 31 March 2024

33,563

58,074

376,319

29,945

497,901

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

1,470,630

1,085,150

Amounts owed by group undertakings

82,088

82,088

Other debtors

95,544

56,884

Prepayments

47,584

21,632

1,695,846

1,245,754

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,560

10,560

Hire purchase contracts

99,269

99,269

Trade creditors

559,480

605,098

Amounts owed to group undertakings

2

2

Corporation tax

257,038

229,261

Social security and other taxes

33,670

28,011

VAT

31,285

15,756

Other creditors

166,117

172,900

Directors' current accounts

99

1,923

Accruals and deferred income

94,810

104,257

Deferred government grants

-

11,125

1,252,330

1,278,162

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

2,802

12,938

Hire purchase contracts

138,763

220,867

141,565

233,805

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

238,032

320,136

Hire purchase liabilities are secured on the assets to which they relate.

10.	OTHER FINANCIAL COMMITMENTS

The company had operating lease commitments relating to rent payable and motor vehicles at the balance sheet date totalling £219,694 (2024 - £13,268).