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Logo On Report
Registered Number: 12358182


 

 

 

BETTER SECURITY LTD



Abridged Accounts
 


Period of accounts

Start date: 01 January 2025

End date: 31 December 2025
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Better Security Ltd for the year ended 31 December 2025.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Better Security Ltd for the year ended 31 December 2025 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance.
This report is made solely to the Board of Directors of Better Security Ltd , as a body, in accordance with the terms of our engagement letter dated 22 May 2026. Our work has been undertaken solely to prepare for your approval the accounts of Better Security Ltd and state those matters that we have agreed to state to the Board of Directors of Better Security Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Better Security Ltd and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Better Security Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Better Security Ltd . You consider that Better Security Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Better Security Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts

31 December 2025.



....................................................
Kendall Accountancy Services Limited
2 Exeter Street
Cottingham
Hull
East Yorkshire
HU16 4LU
22 May 2026
1
 
 
Notes
 
2025
£
  2024
£
Fixed assets      
Tangible fixed assets 4 1,391    2,241 
1,391    2,241 
Current assets      
Debtors 75    75 
Cash at bank and in hand 2,608    5,353 
2,683    5,428 
Creditors: amount falling due within one year (202)   (1,648)
Net current assets 2,481    3,780 
 
Total assets less current liabilities 3,872    6,021 
Provisions for liabilities (127)   (1,121)
Net assets 3,745    4,900 
 

Capital and reserves
     
Called up share capital 5 1    1 
Profit and loss account 3,744    4,899 
Shareholders' funds 3,745    4,900 
 


For the year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 22 May 2026 and were signed by:


-------------------------------
Richard Lewis
Director
2
General Information
Better Security Ltd is a private company, limited by shares, registered in , registration number 12358182, registration address 56 King Street, Cottingham, East Riding of Yorkshire, HU16 5QE.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Deferred taxation
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.
Intangible assets
Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable.
Goodwill
Acquired goodwill is stated at cost less amortisation. Amortisation is calculated on a straight line basis over the estimated expected useful economic life of the goodwill of years.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Fixtures and Fittings 25% Straight Line
Computer Equipment 20% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2.

Average number of employees

Average number of employees during the year was 1 (2024 : 1).
3.

Intangible fixed assets

Cost Goodwill   Total
  £   £
At 01 January 2025 10,000    10,000 
Additions  
Disposals  
At 31 December 2025 10,000    10,000 
Amortisation
At 01 January 2025 10,000    10,000 
Charge for year  
On disposals  
At 31 December 2025 10,000    10,000 
Net book values
At 31 December 2025  
At 31 December 2024  


4.

Tangible fixed assets

Cost or valuation Fixtures and Fittings   Computer Equipment   Total
  £   £   £
At 01 January 2025 1,205    4,356    5,561 
Additions 338      338 
Disposals    
At 31 December 2025 1,543    4,356    5,899 
Depreciation
At 01 January 2025 435    2,885    3,320 
Charge for year 138    1,050    1,188 
On disposals    
At 31 December 2025 573    3,935    4,508 
Net book values
Closing balance as at 31 December 2025 970    421    1,391 
Opening balance as at 01 January 2025 770    1,471    2,241 


5.

Share Capital

Allotted, called up and fully paid
2025
£
  2024
£
1 Class A share of £1.00 each  
 

3