REGISTERED NUMBER: 04494464 (England and Wales)

HIGHWOOD SECURITY LIMITED

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C Brisland

REGISTERED OFFICE:

Units 1&4

Slaters Road

Town Street, Stanningley

Leeds

West Yorkshire

LS28 6EY

REGISTERED NUMBER:

04494464 (England and Wales)

ACCOUNTANTS:

UHY BPR Heaton

Chartered Accountants

Glenewes House

Gate Way Drive

Leeds

West Yorkshire

LS19 7XY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

370,477

395,017

370,477

395,017

CURRENT ASSETS

Stocks

35,000

30,000

Debtors

6

220,724

175,111

Cash at bank and in hand

135,367

165,335

391,091

370,446

CREDITORS

Amounts falling due within one year

7

195,458

172,910

NET CURRENT ASSETS

195,633

197,536

TOTAL ASSETS LESS CURRENT LIABILITIES

566,110

592,553

CREDITORS

Amounts falling due after more than one year

8

-

(23,536

)

PROVISIONS FOR LIABILITIES

(30,320

)

(35,561

)

NET ASSETS

535,790

533,456

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

535,690

533,356

SHAREHOLDERS' FUNDS

535,790

533,456

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 23 December 2025 and were signed by:

C Brisland - Director

1.	STATUTORY INFORMATION

Highwood Security 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 represents sales of goods net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2004, has been fully amortised over its estimated usual life of ten years.

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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

2% on cost less residual value

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

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

Financial instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the instrument.

Financial assets and liabilities are initially measured at transaction price, except for those financial assets classified as at fair value through profit or loss.

Basic financial instruments

Basic financial instruments are those with relatively straight forward terms and would normally include cash, bank balances, trade debtors, trade creditors and uncomplicated bank loans.

Where the arrangement does not constitute a financing transaction, e.g. trade debtors on normal commercial terms, the debtor will be valued initially at transaction price (i.e. cost) and subsequently at transaction price less impairment (if any) due to concerns over recoverability.

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

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 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 October 2024

and 30 September 2025

60,000

AMORTISATION

At 1 October 2024

and 30 September 2025

60,000

NET BOOK VALUE

At 30 September 2025

-

At 30 September 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 October 2024

352,950

274,431

627,381

Additions

-

29,991

29,991

Disposals

-

(34,390

)

(34,390

)

At 30 September 2025

352,950

270,032

622,982

DEPRECIATION

At 1 October 2024

114,960

117,404

232,364

Charge for year

2,689

39,571

42,260

Eliminated on disposal

-

(22,119

)

(22,119

)

At 30 September 2025

117,649

134,856

252,505

NET BOOK VALUE

At 30 September 2025

235,301

135,176

370,477

At 30 September 2024

237,990

157,027

395,017

Included in the Freehold Property cost of £352,950 is £77,649 (2024: £77,649) relating to property which is leased out. The accumulated depreciation relating to this leased out property is £25,883 (2024: £25,291).

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

Plant and

machinery

etc

£

COST

At 1 October 2024

and 30 September 2025

94,047

DEPRECIATION

At 1 October 2024

11,028

Charge for year

20,755

At 30 September 2025

31,783

NET BOOK VALUE

At 30 September 2025

62,264

At 30 September 2024

83,019

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

129,323

116,448

Amounts owed by group undertakings

3,892

-

Other debtors

87,509

58,663

220,724

175,111

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

7,025

10,321

Hire purchase contracts

16,480

27,964

Trade creditors

55,723

63,251

Taxation and social security

68,403

61,028

Other creditors

47,827

10,346

195,458

172,910

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

7,030

Hire purchase contracts

-

16,506

-

23,536

9.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

16,480

44,470

10.	PARENT COMPANY

Highwood Security Holdings Limited, registered in England & Wales, is the company's parent company.

The registered office of Highwood Security Holdings Limited is Units 1 & 4 Slaters Road, Stanningley, Leeds, LS28 6EY.