PORTCULLIS FIRE AND SECURITY LIMITED


Director	WILLIAMS, Mark


Registered Address	Erniecroft House 106 Manchester Road
	Swinton
	Manchester
	M27 5FQ


Registered Number	09710488 (England and Wales)

Balance Sheet as at
31 March 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		33,366		40,081
			33,366		40,081
Current assets
Debtors		45,496		26,652
Cash at bank and on hand		133,675		86,447
		179,171		113,099
Creditors amounts falling due within one year	4	(82,786)		(69,732)
Net current assets (liabilities)			96,385		43,367
Total assets less current liabilities			129,751		83,448
Net assets			129,751		83,448
Capital and reserves
Called up share capital			1		1
Profit and loss account			129,750		83,447
Shareholders' funds			129,751		83,448

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 18 December 2025, and are signed on its behalf by:

WILLIAMS, Mark
Director
Registered Company No. 09710488

PORTCULLIS FIRE AND SECURITY LIMITED

Notes to the Financial Statements
for the year ended 31 March 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

2.	Average number of employees


		2025		2024
	Average number of employees during the year	1		1

3.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 April 24	56,029
	At 31 March 25	56,029
	Depreciation and impairment
	At 01 April 24	15,948
	Charge for year	6,715
	At 31 March 25	22,663
	Net book value
	At 31 March 25	33,366
	At 31 March 24	40,081

4.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	16,880	8,346
Bank borrowings and overdrafts	1,900	1,728
Taxation and social security	20,967	13,214
Other creditors	18,077	32,868
Accrued liabilities and deferred income	24,962	13,576
Total	82,786	69,732


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.