Company No: 02951000 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Mark Collins
	Paul John Collins
	Christine Barbara Hayward
	Darren James Quinn

SECRETARY

Angela Elizabeth Banner

REGISTERED OFFICE	Eagle House
	28 Billing Road
	Northampton
	NN1 5AJ
	United Kingdom

COMPANY NUMBER

02951000 (England and Wales)

ACCOUNTANT	Shaw Gibbs Limited
	Eagle House
	28 Billing Road
	Northampton
	NN1 5AJ

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	6	24,446		28,192
		24,446		28,192
Current assets
Stocks	7	8,413		11,676
Debtors	8	831,100		873,151
Cash at bank and in hand	9	7,701		17,387
		847,214		902,214
Creditors: amounts falling due within one year	10	( 501,601)		( 514,237)
Net current assets		345,613		387,977
Total assets less current liabilities		370,059		416,169
Creditors: amounts falling due after more than one year	11	0		( 8,333)
Provision for liabilities	12	( 3,032)		( 3,989)
Net assets		367,027		403,847
Capital and reserves
Called-up share capital	13	40,000		40,000
Profit and loss account		327,027		363,847
Total shareholders' funds		367,027		403,847

For the financial year ending 31 August 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Bee Tee Alarms Limited (registered number: 02951000) were approved and authorised for issue by the Board of Directors on 02 April 2026. They were signed on its behalf by:

Paul John Collins Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Bee Tee Alarms Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Eagle House, 28 Billing Road, Northampton, NN1 5AJ, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover comprises installation, maintenance and monitoring fees, excluding value added tax.

Installation fees are rendered on completion of work and are recognised on the basis of invoices raised.

Maintenance fees are recognised on the basis of invoices raised subject to provision for maintenance visits outstanding at the balance sheet date.

Monitoring fees are recognised on the basis of invoices raised which basis accords with the accounting treatment of monitoring expenditure incurred.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Profit and Loss Account in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Balance Sheet.

Taxation

Current tax
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.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

10 years straight line

Goodwill

Goodwill, being the amount paid in connection with the acquisition of the business, has been fully amortised.

Tangible fixed assets

Fixed assets, excluding assets used in advertising, are stated at cost less accumulated depreciation and accumulated impairment losses.
Where parts of an item of property, plant and equipment have different useful lives, they are accounted for as separate items of property, plant and equipment.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Vehicles	3 years straight line
Fixtures and fittings	3 - 6 years straight line
Other property, plant and equipment	10 years straight line

Depreciation methods, useful lives and residual values are reviewed at each balance sheet date. The selection of these residual values and estimated lives requires the exercise of judgement. The directors are required to assess whether there is an indication of impairment to the carrying value of assets. In making that assessment, judgements are made in estimating value in use. The directors consider that the individual carrying values of assets are supportable by their value in use.

Assets used in advertising have been revalued to fair value and will be depreciated over useful life. Difference in depreciated cost and fair value is accounted for in fair value reserve.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

Financial instruments

Cash and cash equivalents in the balance sheet comprise cash at banks and in hand and short term deposits with an original maturity date of three months or less.

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income under administrative expenses.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.

Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.

Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

Hire purchase and leasing commitments

Rentals payable under operating leases are charged against income on a straight line basis over the
lease term.

2. Critical accounting judgements and key sources of estimation uncertainty

The preparation of financial statements requires the use of certain critical accounting estimates. It also requires management to exercise its judgement in the process of applying the company accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the financial statements are disclosed within the individual accounting policies above.

3. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	32		31

4. Dividends on equity shares

	2025		2024
	£		£
Amounts recognised as distributions to equity holders in the financial year:
Interim	43,726		23,529

5. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 September 2024	86,623		86,623
At 31 August 2025	86,623		86,623
Accumulated amortisation
At 01 September 2024	86,623		86,623
At 31 August 2025	86,623		86,623
Net book value
At 31 August 2025	0		0
At 31 August 2024	0		0

6. Tangible assets

	Vehicles		Fixtures and fittings		Other property, plant and equipment		Total
	£		£		£		£
Cost
At 01 September 2024	37,841		34,183		9,500		81,524
Additions	0		833		0		833
At 31 August 2025	37,841		35,016		9,500		82,357
Accumulated depreciation
At 01 September 2024	19,846		31,348		2,138		53,332
Charge for the financial year	2,699		930		950		4,579
At 31 August 2025	22,545		32,278		3,088		57,911
Net book value
At 31 August 2025	15,296		2,738		6,412		24,446
At 31 August 2024	17,995		2,835		7,362		28,192

Other property plant and equipment contains historic assets used in advertising.

7. Stocks

	2025		2024
	£		£
Stocks	7,604		11,676
Work in progress	809		0
	8,413		11,676

8. Debtors

	2025		2024
	£		£
Trade debtors	198,532		246,509
Amounts owed by directors	427,011		431,713
Prepayments	63,159		42,804
Other taxation and social security	130,672		132,037
Other debtors	11,726		20,088
	831,100		873,151

9. Cash and cash equivalents

	2025		2024
	£		£
Cash at bank and in hand	7,701		17,387

10. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	187,124		197,348
Other loans	8,921		10,588
Accruals	150,662		166,543
Corporation tax	4,077		15,257
Other taxation and social security	126,271		99,803
Other creditors	24,546		24,698
	501,601		514,237

11. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Other loans	0		8,333

There are no amounts included above in respect of which any security has been given by the small entity.

12. Provision for liabilities

	2025		2024
	£		£
Deferred tax	3,032		3,989

13. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
40,000 Ordinary shares of £ 1.00 each	40,000		40,000

14. Financial commitments

Other financial commitments

	2025		2024
	£		£
Operating Lease Commitments	308,991		179,578

15. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Loan to P Collins	427,011		431,713

Loan interest was charged at a rate of 2.25% per annum to 5th April 2025 and 3.75% per annum from 6th April 2025. The loan was overdrawn to a maximum of £432,373 in the year.