REGISTERED NUMBER: 11912960 (England and Wales)

COHORT SECURITY GROUP LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A J McCracken

Mr I Maclellan

REGISTERED OFFICE:

7 St John Street

Mansfield

Nottinghamshire

NG18 1QH

REGISTERED NUMBER:

11912960 (England and Wales)

ACCOUNTANTS:

ApC

Chartered Accountants

7 St John Street

Mansfield

Nottinghamshire

NG18 1QH

FIXED ASSETS

Tangible assets

5

63,073

65,977

CURRENT ASSETS

Debtors

6

180,486

106,633

Cash at bank

29,308

115,336

209,794

221,969

CREDITORS

Amounts falling due within one year

7

151,601

148,367

NET CURRENT ASSETS

58,193

73,602

TOTAL ASSETS LESS CURRENT LIABILITIES

121,266

139,579

PROVISIONS FOR LIABILITIES

278

15

NET ASSETS

120,988

139,564

CAPITAL AND RESERVES

Called up share capital

114

112

Retained earnings

120,874

139,452

120,988

139,564

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 11 December 2025 and were signed on its behalf by:

Mr A J McCracken - Director

1.	STATUTORY INFORMATION

Cohort Security Group Ltd 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.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Significant judgements and estimates

Accrued Income

The directors make estimates regarding the recognition of income and the timing of such income.

Turnover

Turnover represents the value excluding Value Added Tax of private security services provided to customers during the year. In respect of private security services provided, all income is taken to profit and loss at the same point as the right to receive consideration has been acquired.

Tangible fixed assets

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

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% 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 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.

Financial instruments

Financial instruments 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 entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

25,289

14,456

79,367

20,417

139,529

Additions

-

-

-

17,976

17,976

At 31 March 2025

25,289

14,456

79,367

38,393

157,505

DEPRECIATION

At 1 April 2024

9,758

6,442

45,884

11,468

73,552

Charge for year

2,330

1,202

8,371

8,977

20,880

At 31 March 2025

12,088

7,644

54,255

20,445

94,432

NET BOOK VALUE

At 31 March 2025

13,201

6,812

25,112

17,948

63,073

At 31 March 2024

15,531

8,014

33,483

8,949

65,977

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

87,111

73,131

Amounts owed by participating interests

45,089

-

Prepayments and accrued income

48,286

33,502

180,486

106,633

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Corporation tax

32,056

42,655

VAT

31,048

6,288

Other creditors

14,452

6,870

Directors' current accounts

47,628

87,374

Accruals and deferred income

26,417

5,180

151,601

148,367

8.	RELATED PARTY DISCLOSURES

Key management personnel remuneration in the year totalled £Nil (2024: £Nil).

Directors remuneration in the year totalled £Nil (2024: £Nil).

During the year, the company provided assistance to a company where both directors are shareholders. At the balance sheet date, £45,089 (224: £Nil) was owed by the related party.