REGISTERED NUMBER: 05368118 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Cava Security Services Limited

Page

Company Information

1

Abridged Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

K R Payton

Mrs N Payton

REGISTERED OFFICE:

7 The Oaks

Clews Road

Oakenshaw

Redditch

Worcestershire

B98 7ST

REGISTERED NUMBER:

05368118 (England and Wales)

ACCOUNTANTS:

Davies Archytas Accountants Ltd

14 The Oaks

Clews Road

Redditch

Worcestershire

B98 7ST

FIXED ASSETS

Intangible assets

4

5,801

7,439

Tangible assets

5

204,344

190,969

210,145

198,408

CURRENT ASSETS

Debtors

393,409

324,349

Cash at bank and in hand

133,694

186,227

527,103

510,576

CREDITORS

Amounts falling due within one year

473,585

407,552

NET CURRENT ASSETS

53,518

103,024

TOTAL ASSETS LESS CURRENT LIABILITIES

263,663

301,432

CREDITORS

Amounts falling due after more than one year

(107,760

)

(117,046

)

PROVISIONS FOR LIABILITIES

(51,086

)

(45,483

)

NET ASSETS

104,817

138,903

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

104,717

138,803

SHAREHOLDERS' FUNDS

104,817

138,903

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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Statement of Financial Position for the year ended 31 March 2025 in accordance with Section 444(2A) of the Companies Act 2006.

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 30 April 2025 and were signed on its behalf by:

K R Payton - Director

1.	STATUTORY INFORMATION

Cava Security Services 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 presentation currency of the financial statements is the Pound Sterling (£).

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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Franchise fee are being amortised evenly over their estimated useful life of five years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Equipment

-

15% on reducing balance

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 48 (2024 - 42 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

and 31 March 2025

25,440

AMORTISATION

At 1 April 2024

18,001

Amortisation for year

1,638

At 31 March 2025

19,639

NET BOOK VALUE

At 31 March 2025

5,801

At 31 March 2024

7,439

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2024

372,034

Additions

115,022

Disposals

(93,107

)

At 31 March 2025

393,949

DEPRECIATION

At 1 April 2024

181,065

Charge for year

60,513

Eliminated on disposal

(51,973

)

At 31 March 2025

189,605

NET BOOK VALUE

At 31 March 2025

204,344

At 31 March 2024

190,969

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 April 2024

281,613

Additions

81,412

Disposals

(83,907

)

At 31 March 2025

279,118

DEPRECIATION

At 1 April 2024

115,797

Charge for year

51,754

Eliminated on disposal

(43,694

)

At 31 March 2025

123,857

NET BOOK VALUE

At 31 March 2025

155,261

At 31 March 2024

165,816

6.

LOANS

An analysis of the maturity of loans is given below:

31.3.25

31.3.24

£

£

Amounts falling due within one year or on demand:

Bank loans

10,000

10,000

31.3.25

31.3.24

£

£

Amounts falling due between one and two years:

Bank loans - 1-2 years

1,667

10,000

Amounts falling due between two and five years:

Bank loans - 2-5 years

-

1,667

7.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.25

31.3.24

£

£

Hire purchase contracts

162,750

161,233

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

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

£

100

Ordinary

£1

100

100

9.	RELATED PARTY DISCLOSURES

The controlling party, K R Payton was also the controlling party of AMRLtd Limited a company which was dissolved on 16 July 2024.

At the statement of financial position date a balance amounting to £Nil (2024 - £4,529) was due to the company from AMRLtd Limited.

10.	ULTIMATE CONTROLLING PARTY

Throughout the financial year the controlling party was K R Payton by virtue of his 85% holding of the issued share capital of the company.