Signal Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 03449939

Signal Services Limited

Filleted Unaudited Financial Statements

31 October 2025

Signal Services Limited

Balance Sheet

31 October 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		46,889	44,100

Current assets

Debtors	6	370,553	381,436
Cash at bank and in hand		560,079	559,499
		---------	---------
		930,632	940,935

Creditors: amounts falling due within one year	7	344,248		404,095
		---------		---------
Net current assets			586,384	536,840
			---------	---------
Total assets less current liabilities			633,273	580,940

Creditors: amounts falling due after more than one year	8		40,351	16,574

Provisions

Taxation including deferred tax	8,909	8,379
	---------	---------
Net assets	584,013	555,987
	---------	---------

Capital and reserves

Called up share capital	63	63
Capital redemption reserve	937	937
Profit and loss account	583,013	554,987
	---------	---------
Shareholders funds	584,013	555,987
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the profit and loss account has not been delivered.

For the year ending 31 October 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 year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Signal Services Limited

Balance Sheet (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 16 December 2025 , and are signed on behalf of the board by:

Mr J A Irvine	Mr D L Muir
Director	Director

Company registration number: 03449939

Signal Services Limited

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England. The address of the registered office is A3 Broomsleigh Business Park, Worsley Bridge Road, London, SE26 5BN.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold property	-	10% straight line
Plant and machinery	-	25% straight line
Furniture and fixtures	-	20% straight line
Motor vehicles	-	25% straight line
Office equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the balance sheet as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the balance sheet and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 18 (2024: 20 ).

5. Tangible assets

	Land and buildings	Plant and machinery	Furniture and fixtures	Motor vehicles	Total
	£	£	£	£	£
Cost
At 1 November 2024	53,145	191,671	5,019	279,660	529,495
Additions	–	7,500	–	42,475	49,975
Disposals	–	–	–	( 44,744)	( 44,744)
	--------	---------	-------	---------	---------
At 31 October 2025	53,145	199,171	5,019	277,391	534,726
	--------	---------	-------	---------	---------
Depreciation
At 1 November 2024	47,831	187,599	5,019	244,946	485,395
Charge for the year	5,314	4,164	–	37,708	47,186
Disposals	–	–	–	( 44,744)	( 44,744)
	--------	---------	-------	---------	---------
At 31 October 2025	53,145	191,763	5,019	237,910	487,837
	--------	---------	-------	---------	---------
Carrying amount
At 31 October 2025	–	7,408	–	39,481	46,889
	--------	---------	-------	---------	---------
At 31 October 2024	5,314	4,072	–	34,714	44,100
	--------	---------	-------	---------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	328,417	344,673
Other debtors	42,136	36,763
	---------	---------
	370,553	381,436
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	7,003	10,056
Trade creditors	104,798	94,195
Corporation tax	7,379	25,973
Social security and other taxes	20,718	18,055
Other creditors	204,350	255,816
	---------	---------
	344,248	404,095
	---------	---------

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

	2025	2024
	£	£
Bank loans and overdrafts	–	7,254
Other creditors	40,351	9,320
	--------	--------
	40,351	16,574
	--------	--------

9. Financial instruments

The carrying amount for each category of financial instrument is as follows:

	2025	2024
	£	£

Financial assets measured at fair value through profit or loss

Financial assets measured at fair value through profit or loss	902,837	908,199
	---------	---------

Financial liabilities measured at fair value through profit or loss

Financial liabilities measured at fair value through profit or loss	356,565	376,704
	---------	---------

10. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	18,266	14,709
Later than 1 year and not later than 5 years	19,617	11,310
	--------	--------
	37,883	26,019
	--------	--------

11. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr J A Irvine	( 5,000)	–	( 5,000)
Mr D L Muir	( 5,000)	–	( 5,000)
	--------	----	--------
	( 10,000)	–	( 10,000)
	--------	----	--------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr J A Irvine	( 6,138)	1,138	( 5,000)
Mr D L Muir	( 5,000)	–	( 5,000)
	--------	-------	--------
	( 11,138)	1,138	( 10,000)
	--------	-------	--------