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Company Registration No. NI648632 (Northern Ireland)
Pad Lock Security Ltd Unaudited accounts for the year ended 31 October 2025
Pad Lock Security Ltd Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
53,664 
28,440 
Current assets
Inventories
31,870 
25,558 
Debtors
69,375 
88,624 
Cash at bank and in hand
53,053 
76,550 
154,298 
190,732 
Creditors: amounts falling due within one year
(81,713)
(111,702)
Net current assets
72,585 
79,030 
Total assets less current liabilities
126,249 
107,470 
Creditors: amounts falling due after more than one year
(23,374)
(7,023)
Net assets
102,875 
100,447 
Capital and reserves
Called up share capital
30,100 
30,100 
Profit and loss account
72,775 
70,347 
Shareholders' funds
102,875 
100,447 
For the year ending 31 October 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 10 June 2026 and were signed on its behalf by
Frank Cahill Director Company Registration No. NI648632
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Pad Lock Security Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
Pad Lock Security Ltd is a private company, limited by shares, registered in Northern Ireland, registration number NI648632. The registered office is Unit 2, 21 Old Channel Road, Belfast, BT3 9DE, Northern Ireland .
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.
3
Accounting policies
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.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Going concern
The director of Pad Lock Security Ltd believes that the company has adequate resources to continue in operational existence for at least twelve months from the date of signing. Accordingly, Pad Lock Security Ltd continues to adopt the going concern basis in preparing the financial statements.
Presentation currency
The accounts are presented in £ sterling.
Turnover
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
15% Reducing Balance
Motor vehicles
15% Reducing Balance
Fixtures & fittings
20% Straight Line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell.
Government Grants
Capital grants received and receivable are treated as deferred income and amortised to the Income Statement annually over the useful economic life of the asset to which it relates. Revenue grants are credited to the Income Statement when received.
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Pad Lock Security Ltd Notes to the Accounts for the year ended 31 October 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 November 2024
12,000 
38,495 
5,315 
55,810 
Additions
- 
41,845 
1,454 
43,299 
Disposals
- 
(12,113)
- 
(12,113)
At 31 October 2025
12,000 
68,227 
6,769 
86,996 
Depreciation
At 1 November 2024
8,154 
13,901 
5,315 
27,370 
Charge for the year
577 
6,263 
182 
7,022 
On disposals
- 
(1,060)
- 
(1,060)
At 31 October 2025
8,731 
19,104 
5,497 
33,332 
Net book value
At 31 October 2025
3,269 
49,123 
1,272 
53,664 
At 31 October 2024
3,846 
24,594 
- 
28,440 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
69,375 
88,624 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
7,023 
10,332 
VAT
7,617 
21,739 
Obligations under finance leases and hire purchase contracts
6,627 
- 
Trade creditors
31,076 
44,043 
Taxes and social security
3,999 
14,771 
Other creditors
247 
- 
Loans from directors
22,674 
18,487 
Accruals
2,450 
2,330 
81,713 
111,702 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
7,023 
Obligations under finance leases and hire purchase contracts
23,374 
- 
23,374 
7,023 
- 4 -
Pad Lock Security Ltd Notes to the Accounts for the year ended 31 October 2025
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
30,000 Preference shares of £1 each
30,000 
30,000 
30,100 
30,100 
9
Average number of employees
During the year the average number of employees was 6 (2024: 6).
- 5 -