REGISTERED NUMBER: 12776706 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31st July 2025

for

Mas-Security Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A E J Delves

SECRETARY:

REGISTERED OFFICE:

186 Eaves Lane

Chorley

Lancashire

PR6 0AU

REGISTERED NUMBER:

12776706 (England and Wales)

ACCOUNTANTS:

Stephen Andrews & Co Limited

186 Eaves Lane

Chorley

Lancashire

PR6 0AU

FIXED ASSETS

Tangible assets

4

37,485

14,693

CURRENT ASSETS

Debtors

5

1,000

6,643

Cash at bank

20,322

9,009

21,322

15,652

CREDITORS

Amounts falling due within one year

6

19,325

17,717

NET CURRENT ASSETS/(LIABILITIES)

1,997

(2,065

)

TOTAL ASSETS LESS CURRENT LIABILITIES

39,482

12,628

CREDITORS

Amounts falling due after more than one year

7

28,152

4,511

NET ASSETS

11,330

8,117

CAPITAL AND RESERVES

Called up share capital

8

2,001

2,001

Retained earnings

9,329

6,116

SHAREHOLDERS' FUNDS

11,330

8,117

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st July 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 20th August 2025 and were signed by:

Mr A E J Delves - Director

1.	STATUTORY INFORMATION

Mas-Security Ltd 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

33% on cost and 25% on reducing balance

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.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1st August 2024

29,042

Additions

35,502

At 31st July 2025

64,544

DEPRECIATION

At 1st August 2024

14,349

Charge for year

12,710

At 31st July 2025

27,059

NET BOOK VALUE

At 31st July 2025

37,485

At 31st July 2024

14,693

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

Plant and

machinery

etc

£

COST

At 1st August 2024

12,491

Additions

34,688

At 31st July 2025

47,179

DEPRECIATION

At 1st August 2024

4,529

Charge for year

10,290

At 31st July 2025

14,819

NET BOOK VALUE

At 31st July 2025

32,360

At 31st July 2024

7,962

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Other debtors

1,000

6,643

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans and overdrafts

1,667

-

Hire purchase contracts

9,537

3,398

Trade creditors

-

2,000

Taxation and social security

5,678

9,645

Other creditors

2,443

2,674

19,325

17,717

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.7.25

31.7.24

£

£

Bank loans

1,805

-

Hire purchase contracts

26,347

4,511

28,152

4,511

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.7.25

31.7.24

value:

£

£

3

Ordinary

£1

2,001

2,001