Chevron Alarms Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06143385

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		1,005,873		1,117,637
Tangible Assets	5		76,863		89,252

			1,082,736		1,206,889
CURRENT ASSETS
Debtors	6	108,189		94,494
Cash at bank and in hand		228,438		266,682

		336,627		361,176
Creditors: Amounts Falling Due Within One Year	7	(210,919 )		(201,540 )

NET CURRENT ASSETS (LIABILITIES)			125,708		159,636

TOTAL ASSETS LESS CURRENT LIABILITIES			1,208,444		1,366,525

Creditors: Amounts Falling Due After More Than One Year	8		(676,443 )		(833,154 )

NET ASSETS			532,001		533,371

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			531,901		533,271

SHAREHOLDERS' FUNDS			532,001		533,371

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Chevron Alarms Ltd

Balance Sheet (continued)

As At 31 May 2025

For the year ending 31 May 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 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 Daniel Bartlett Director	Mr Philipe Layden Director	Mr Matthew Richards Director
8th January 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Chevron Alarms Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06143385 . The registered office is Unit 10 Eversley Way, Thorpe Industrial Estate, Egham, TW20 8RG.

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 form the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover form the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. 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	10% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	10% reducing balance
Computer Equipment	25% reducing balance

2.5. 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.

2.6. 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 year 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.

...CONTINUED

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Chevron Alarms Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

2.6. Taxation - continued

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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	4	4
Sales, marketing and distribution	1	1
Manufacturing	11	10
Directors	3	3

	19	18

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 June 2024	1,241,819

As at 31 May 2025	1,241,819

Amortisation
As at 1 June 2024	124,182
Provided during the period	111,764

As at 31 May 2025	235,946

Net Book Value
As at 31 May 2025	1,005,873

As at 1 June 2024	1,117,637

5. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 June 2024	575	163,092	12,004	45,697	221,368
Additions	2,699	-	-	4,231	6,930
Disposals	-	(9,525 )	-	-	(9,525 )

As at 31 May 2025	3,274	153,567	12,004	49,928	218,773

Depreciation
As at 1 June 2024	435	100,433	9,626	21,622	132,116
Provided during the period	284	15,565	237	2,831	18,917
Disposals	-	(9,123 )	-	-	(9,123 )

As at 31 May 2025	719	106,875	9,863	24,453	141,910

...CONTINUED

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Chevron Alarms Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2025

Net Book Value
As at 31 May 2025	2,555	46,692	2,141	25,475	76,863

As at 1 June 2024	140	62,659	2,378	24,075	89,252

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	108,189	93,994
Other debtors	-	500

	108,189	94,494

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	83,573	52,239
Corporation tax	51,650	77,871
Other taxes and social security	12,075	9,513
VAT	51,694	56,197
Other creditors	9,927	3,720
Accruals and deferred income	2,000	2,000

	210,919	201,540

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	10,511	20,757
Other creditors - D Bartlett	61,186	69,504
Other creditors - M Richards	79,600	88,000
Other creditors - P Layden	63,146	75,893
Other creditors - T Hewitt	150,000	195,000
Other creditors - J Kelvey	312,000	384,000

	676,443	833,154

9. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
100 Ordinary A shares of £ 1 each	100	100

10. Dividends

	2025	2024
	£	£
On equity shares:
Final dividend paid	136,000	137,500

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