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Registered number: 11251542
Dario Security Co Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 11251542
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 13,421 52,693
13,421 52,693
CURRENT ASSETS
Debtors 6 13,560 69,992
Cash at bank and in hand 27,738 11,002
41,298 80,994
Creditors: Amounts Falling Due Within One Year 7 (16,450 ) (55,786 )
NET CURRENT ASSETS (LIABILITIES) 24,848 25,208
TOTAL ASSETS LESS CURRENT LIABILITIES 38,269 77,901
Creditors: Amounts Falling Due After More Than One Year 8 (8,561 ) (9,574 )
PROVISIONS FOR LIABILITIES
Deferred Taxation - (628 )
NET ASSETS 29,708 67,699
CAPITAL AND RESERVES
Called up share capital 9 100 100
Profit and Loss Account 29,608 67,599
SHAREHOLDERS' FUNDS 29,708 67,699
Page 1
Page 2
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr D S Deabreu
Director
9 January 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Dario Security Co Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11251542 . The registered office is Clifton House Partnership, Chartered Accountants, Four Elms Road, Cardiff, CF24 1LE.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 12.5% Straight Line
Motor Vehicles 10% Reducing Balance
Fixtures & Fittings 25% Straight Line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.5. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. 
All of the financial instruments applying to the company are basic as defied in the Accounting Standard, and as such are initially recognised at the transaction price. Debt instruments are subsequently measured at amortised cost.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme
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3. Average Number of Employees
Average number of employees, including directors, during the year was: 12 (2024: 20)
12 20
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 April 2024 40,298 18,495 749 59,542
Disposals (40,298 ) - - (40,298 )
As at 31 March 2025 - 18,495 749 19,244
Depreciation
As at 1 April 2024 2,540 3,583 726 6,849
Provided during the period 1,679 1,491 23 3,193
Disposals (4,219 ) - - (4,219 )
As at 31 March 2025 - 5,074 749 5,823
Net Book Value
As at 31 March 2025 - 13,421 - 13,421
As at 1 April 2024 37,758 14,912 23 52,693
5. Investments
Unlisted
£
Cost or Valuation
As at 1 April 2024 -
Additions 40,000
Disposals (40,000 )
As at 31 March 2025 -
Provision
As at 1 April 2024 -
As at 31 March 2025 -
Net Book Value
As at 31 March 2025 -
As at 1 April 2024 -
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6. Debtors
2025 2024
£ £
Due within one year
Trade debtors 9,459 69,992
Other tax and social security 4,101 -
13,560 69,992
7. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 2,030 3,047
Trade creditors 300 16,580
Other taxes and social security 9,097 33,635
Other creditors 85 674
Accruals and deferred income 4,921 1,850
Director's loan account 17 -
16,450 55,786
8. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 8,561 9,574
9. Share Capital
2025 2024
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.00 each 100 100
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