Yorkshire Security Systems Limited 31/03/2026 iXBRL

Company registration number: 07188381

Yorkshire Security Systems Limited

Unaudited filleted financial statements

31 March 2026

Yorkshire Security Systems Limited

Contents

Directors and other information

Statement of financial position

Notes to the financial statements

Yorkshire Security Systems Limited

Directors and other information


	Directors	Mr J N Hay
		Mr J M Flaherty


	Company number	07188381


	Registered office	Croft House
		Station Road
		Barnoldswick
		Lancashire
		BB18 5NA


	Accountants	Windle & Bowker Limited
		Croft House
		Station Road
		Barnoldswick
		Lancashire
		BB18 5NA

Yorkshire Security Systems Limited

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	76,281		46,089
		_______		_______
			76,281		46,089

Current assets
Stocks		500		500
Debtors	6	45,442		46,626
Cash at bank and in hand		84,354		40,348
		_______		_______
		130,296		87,474
Creditors: amounts falling due
within one year	7	( 118,187)		( 69,985)
		_______		_______
Net current assets			12,109		17,489
			_______		_______
Total assets less current liabilities			88,390		63,578

Creditors: amounts falling due
after more than one year	8		( 19,342)		( 9,292)

Provisions for liabilities			( 5,070)		( 2,050)

			_______		_______
Net assets			63,978		52,236
			_______		_______

Capital and reserves
Called up share capital			2		2
Profit and loss account			63,976		52,234
			_______		_______
Shareholders funds			63,978		52,236
			_______		_______

For the year ending 31 March 2026 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 year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 08 June 2026 , and are signed on behalf of the board by:

Mr J N Hay

Director

Company registration number: 07188381

Yorkshire Security Systems Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is C/O Windle & Bowker Limited, Croft House, Station Road, Barnoldswick, Lancashire, BB18 5NA.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis.The financial statements are prepared in sterling, which is the functional currency of the entity.

Turnover

Turnover is measured at the fair value of the consideration receivable for goods supplied and services rendered, net of discounts and Value Added Tax.Turnover is invoiced and recognised on completion of the work undertaken.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the 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.

Tangible assets

Tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Fittings fixtures and equipment	-	25% reducing balance
Motor vehicles	-	25% reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stocks to their present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.Debt instruments are subsequently measured at amortised cost.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. Tangible assets

	Freehold property	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 April 2025	36,074	2,039	41,466	79,579
Additions	13,524	858	34,158	48,540
Disposals	-	-	( 41,466)	( 41,466)
	_______	_______	_______	_______
At 31 March 2026	49,598	2,897	34,158	86,653
	_______	_______	_______	_______
Depreciation
At 1 April 2025	-	1,477	32,013	33,490
Charge for the year	-	355	8,540	8,895
Disposals	-	-	( 32,013)	( 32,013)
	_______	_______	_______	_______
At 31 March 2026	-	1,832	8,540	10,372
	_______	_______	_______	_______
Carrying amount
At 31 March 2026	49,598	1,065	25,618	76,281
	_______	_______	_______	_______
At 31 March 2025	36,074	562	9,453	46,089
	_______	_______	_______	_______

6. Debtors

	2026	2025
	£	£
Trade debtors	15,316	18,097
Other debtors	30,126	28,529
	_______	_______
	45,442	46,626
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	9,292	9,063
Trade creditors	12,928	8,474
Corporation tax	13,140	15,404
Social security and other taxes	8,684	4,844
Other creditors	74,143	32,200
	_______	_______
	118,187	69,985
	_______	_______

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

	2026	2025
	£	£
Bank loans and overdrafts	-	9,292
Other creditors	19,342	-
	_______	_______
	19,342	9,292
	_______	_______

9. Related party transactions

The Directors provided interest free loans to the company. The balance due to them at the year end was £68,492 (31 March 2025 - £30,326). This balance is included in creditors falling due within one year. Dividends amounting to £52,500 (31 March 2025 - £40,000) were paid to the Directors.

10. Controlling party

The Company is controlled by the Directors by virtue of their 100% shareholding in the Company.