Elecsure Limited 31/03/2026 iXBRL

Company registration number: 02847305

ELECSURE LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 March 2026

ELECSURE LIMITED

Contents

Directors report

Accountant's report

Statement of financial position

Notes to the financial statements

ELECSURE LIMITED

Directors report

Year ended 31 March 2026

The directors present their report and the unaudited financial statements of the company for the year ended 31 March 2026.

Directors

The directors who served the company during the year were as follows:

Mr P. A. Neal

Mr J. Curtis

Mr M J Neal

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 10 July 2026 and signed on behalf of the board by:

Mr P. A. Neal

Director

ELECSURE LIMITED

Report to the board of directors on the preparation of the

unaudited statutory financial statements of Elecsure Limited

Year ended 31 March 2026

As described on the statement of financial position, the directors of the company are responsible for the preparation of the financial statements for the year ended 31 March 2026 which comprise the statement of financial position and related notes.

You consider that the company is exempt from an audit under the Companies Act 2006. In accordance with your instructions I have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and from information and explanations supplied to me.

R M F Pola FCA

Jenemi Associates Limited

Ecotech Business Park

27G Turbine Way

Swaffham

Norfolk

PE37 7XD

10 July 2026

ELECSURE LIMITED

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	5	29,829		29,243
		_______		_______
			29,829		29,243

Current assets
Stocks		16,175		16,442
Debtors	6	266,245		250,304
Cash at bank and in hand		293,344		315,008
		_______		_______
		575,764		581,754
Creditors: amounts falling due
within one year	7	( 335,974)		( 336,021)
		_______		_______
Net current assets			239,790		245,733
			_______		_______
Total assets less current liabilities			269,619		274,976


Provisions for liabilities	8		( 5,668)		( 5,556)

			_______		_______
Net assets			263,951		269,420
			_______		_______

Capital and reserves
Called up share capital	10		100		100
Profit and loss account			263,851		269,320
			_______		_______
Shareholders funds			263,951		269,420
			_______		_______

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 income statement has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 10 July 2026 , and are signed on behalf of the board by:

Mr P. A. Neal

Director

Company registration number: 02847305

ELECSURE LIMITED

Notes to the financial statements

Year ended 31 March 2026

1. 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'.

2. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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 received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

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.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated 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:


Plant and machinery	-	20 %	reducing balance
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.

3. Profit before taxation

Profit before taxation is stated after charging/(crediting):

	2026	2025
	£	£
Depreciation of tangible assets	8,766	4,041
	_______	_______

4. Tax on profit

Major components of tax expense

	2026	2025
	£	£
Current tax:
UK current tax expense	153,929	83,095
	_______	_______

Deferred tax:
Origination and reversal of timing differences	112	( 587)
	_______	_______
Tax on profit	154,041	82,508
	_______	_______

5. Tangible assets

	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£
Cost
At 1 April 2025	11,554	12,594	125,448	149,596
Additions	-	2,574	7,600	10,174
Disposals	-	-	( 6,495)	( 6,495)
	_______	_______	_______	_______
At 31 March 2026	11,554	15,168	126,553	153,275
	_______	_______	_______	_______
Depreciation
At 1 April 2025	10,862	9,858	99,633	120,353
Charge for the year	138	1,272	7,356	8,766
Disposals	-	-	( 5,673)	( 5,673)
	_______	_______	_______	_______
At 31 March 2026	11,000	11,130	101,316	123,446
	_______	_______	_______	_______
Carrying amount
At 31 March 2026	554	4,038	25,237	29,829
	_______	_______	_______	_______
At 31 March 2025	692	2,736	25,815	29,243
	_______	_______	_______	_______

6. Debtors

	2026	2025
	£	£
Trade debtors	254,973	240,600
Other debtors	11,272	9,704
	_______	_______
	266,245	250,304
	_______	_______

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	99,164	86,240
Corporation tax	153,929	187,246
Social security and other taxes	81,241	60,895
Other creditors	1,640	1,640
	_______	_______
	335,974	336,021
	_______	_______

8. Provisions

	Deferred tax (note 9)	Total
	£	£
At 1 April 2025	5,556	5,556
Additions	112	112
	_______	_______
At 31 March 2026	5,668	5,668
	_______	_______

9. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2026	2025
	£	£
Included in provisions (note 8)	5,668	5,556
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	2026	2025
	£	£
Accelerated capital allowances	5,668	5,556
	_______	_______

10. Called up share capital

Authorised share capital

	2026		2025
	No	£	No	£
Ordinary shares of £ 1.00 each	5,000	5,000	5,000	5,000
	_______	_______	_______	_______
Issued, called up and fully paid
	2026		2025
	No	£	No	£
Ordinary shares of £ 1.00 each	100	100	100	100
	_______	_______	_______	_______