Company Registration No. 03620093 (England and Wales)
Metropolis Security Limited
Unaudited accounts
for the year ended 31 August 2025
Metropolis Security Limited
Unaudited accounts
Contents
Metropolis Security Limited
Company Information
for the year ended 31 August 2025
Director
Leslie Wayne Pearce
Secretary
Victoria Jayne Wakefield
Company Number
03620093 (England and Wales)
Registered Office
UNIT 1 2ND FLOOR, APEX COURT,
WOODLANDS, BRADLEY STOKE,
BRISTOL
BS32 4JT
UNITED KINGDOM
Metropolis Security Limited
Statement of financial position
as at 31 August 2025
Tangible assets
48,717
52,846
Cash at bank and in hand
941,815
801,861
Creditors: amounts falling due within one year
(240,372)
(446,984)
Net current assets
1,018,999
908,565
Total assets less current liabilities
1,067,716
961,411
Provisions for liabilities
Deferred tax
(11,673)
(12,909)
Net assets
1,056,043
948,502
Called up share capital
100
100
Profit and loss account
1,055,943
948,402
Shareholders' funds
1,056,043
948,502
For the 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. The members have 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 28 May 2026 and were signed on its behalf by
Leslie Wayne Pearce
Director
Company Registration No. 03620093
Metropolis Security Limited
Notes to the Accounts
for the year ended 31 August 2025
Metropolis Security Limited is a private company, limited by shares, registered in England and Wales, registration number 03620093. The registered office is UNIT 1 2ND FLOOR, APEX COURT,, WOODLANDS, BRADLEY STOKE,, BRISTOL, BS32 4JT, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% - reducing balance basis
Motor vehicles
25% - reducing balance basis
Fixtures & fittings
25% - reducing balance basis
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Metropolis Security Limited
Notes to the Accounts
for the year ended 31 August 2025
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Plant & machinery
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At cost
At 1 September 2024
20,757
82,100
59,671
162,528
Additions
-
11,000
1,150
12,150
At 31 August 2025
20,757
93,100
60,821
174,678
At 1 September 2024
17,523
44,509
47,650
109,682
Charge for the year
809
12,148
3,322
16,279
At 31 August 2025
18,332
56,657
50,972
125,961
At 31 August 2025
2,425
36,443
9,849
48,717
At 31 August 2024
3,234
37,591
12,021
52,846
Amounts falling due within one year
Trade debtors
306,664
407,294
Accrued income and prepayments
9,305
8,477
Other debtors
1,587
137,917
6
Creditors: amounts falling due within one year
2025
2024
Trade creditors
101,025
342,000
Taxes and social security
66,682
42,333
Other creditors
1,372
1,784
Loans from directors
24,735
-
Metropolis Security Limited
Notes to the Accounts
for the year ended 31 August 2025
The company was owed £ NIL ( 2024 - £135,189 ) at the year end by Mr L W Pearce, the company's director.
This loan subsisted during the year and in respect of which interest was charged by the company to the director at the Official Rate of Interest. The loan was repaid during the year.
8
Average number of employees
During the year the average number of employees was 34 (2024: 46).