Electronic Security Solutions Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04009972 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 May 2025

for

ELECTRONIC SECURITY SOLUTIONS LIMITED

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

Accountants' Report

8

Directors:

S F Bellamy

M L Johnson

A N Harrison

Secretary:

S F Bellamy

Registered office:

Ess Limited

Henson Road

Yarm Road Business Park

Darlington

Co. Durham

DL1 4QD

Registered number:

04009972 (England and Wales)

Accountants:

Mitchell Gordon LLP

43 Coniscliffe Road

Darlington

Co. Durham

DL3 7EH

Fixed assets

Tangible assets

4

877,905

736,506

Current assets

Stocks

327,269

26,881

Debtors

1,304,478

1,345,221

Investments

3,490

4,360

Cash at bank and in hand

611,081

1,189,762

2,246,318

2,566,224

Creditors

Amounts falling due within one year

1,956,971

1,705,644

Net current assets

289,347

860,580

Total assets less current liabilities

1,167,252

1,597,086

Creditors

Amounts falling due after more than one
year

(298,788

)

(326,907

)

Provisions for liabilities

(176,545

)

(152,821

)

Net assets

691,919

1,117,358

Capital and reserves

Called up share capital

321

Share premium

54,455

Capital redemption reserve

30

Retained earnings

637,113

1,062,552

Shareholders' funds

691,919

1,117,358

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 31 May 2025 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 May 2026 and were signed on its behalf by:

S F Bellamy - Director

1.	STATUTORY INFORMATION

Electronic Security Solutions Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

The financial statements have been prepared on the going concern basis of accounting.

Turnover

Turnover represents the value of work carried out during the year including amounts not yet invoiced, excluding value added tax. Income is being recognised according to the stage of completion of work done.

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.

Leasehold improvements

-

25% on cost, not provided and Straight line over 25 years

Plant and machinery

-

25% on cost and 15% on reducing balance

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on reducing balance and 15% on reducing balance

Computer equipment

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 shorter.

The interest element of these obligations is charged to the profit and loss account over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to the profit and loss account 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 45 (2024 - 39 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 June 2024

1,426,787

Additions

395,984

Disposals

(84,614

)

At 31 May 2025

1,738,157

DEPRECIATION

At 1 June 2024

690,281

Charge for year

216,899

Eliminated on disposal

(46,929

)

Reclassification/transfer

1

At 31 May 2025

860,252

NET BOOK VALUE

At 31 May 2025

877,905

At 31 May 2024

736,506

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

Totals

£

COST

At 1 June 2024

688,362

Additions

164,475

Transfer to ownership

(245,020

)

Reclassification/transfer

85,680

At 31 May 2025

693,497

DEPRECIATION

At 1 June 2024

258,955

Charge for year

117,467

Transfer to ownership

(160,974

)

Reclassification/transfer

24,737

At 31 May 2025

240,185

NET BOOK VALUE

At 31 May 2025

453,312

At 31 May 2024

429,407

5.	SECURED DEBTS

The following secured debts are included within creditors:

31/5/25

31/5/24

£

Hire purchase contracts

440,733

439,801

The liabilities are secured via the assets to which they relate.

6.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 May 2025 and 31 May 2024:

31/5/25

31/5/24

£

S F Bellamy

Balance outstanding at start of year

-

8,514

Amounts repaid

-

(8,514

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

M L Johnson

Balance outstanding at start of year

-

Amounts advanced

-

276

Amounts repaid

-

(276

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

-

Loans are interest free and repayable on demand.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Abridged Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Electronic Security Solutions Limited for the year ended 31 May 2025 which comprise the Abridged Income Statement, Abridged Balance Sheet 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Electronic Security Solutions Limited, as a body, in accordance with the terms of our engagement letter dated 25 February 2026. Our work has been undertaken solely to prepare for your approval the financial statements of Electronic Security Solutions Limited and state those matters that we have agreed to state to the Board of Directors of Electronic Security Solutions Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Electronic Security Solutions Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Electronic Security Solutions Limited. You consider that Electronic Security Solutions Limited 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 financial statements of Electronic Security Solutions Limited. 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 financial statements.

Mitchell Gordon LLP

43 Coniscliffe Road

Darlington

Co. Durham

DL3 7EH

28 May 2026