Custodian Total Security Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 01255413

CUSTODIAN TOTAL SECURITY SERVICES LIMITED

FILLETED UNAUDITED FINANCIAL STATEMENTS

31 October 2025

CUSTODIAN TOTAL SECURITY SERVICES LIMITED

FINANCIAL STATEMENTS

YEAR ENDED 31st OCTOBER 2025

CONTENTS	PAGES

Statement of financial position	1 to 2

Notes to the financial statements	3 to 7

CUSTODIAN TOTAL SECURITY SERVICES LIMITED

STATEMENT OF FINANCIAL POSITION

31 October 2025

	2025		2024
Note	£	£	£	£

FIXED ASSETS

Tangible assets	5		16,402		23,630

CURRENT ASSETS

Stocks	6	16,412	15,365
Debtors	7	45,088	33,809
Cash at bank and in hand		57,541	71,869
		----------	----------
		119,041	121,043

CREDITORS: amounts falling due within one year	8	113,055		132,195
		----------		----------
NET CURRENT ASSETS/(LIABILITIES)			5,986		( 11,152)
			---------		---------
TOTAL ASSETS LESS CURRENT LIABILITIES			22,388		12,478

PROVISIONS

Taxation including deferred tax	3,116	1,810
	---------	---------
NET ASSETS	19,272	10,668
	---------	---------

CAPITAL AND RESERVES

Called up share capital	10	10,000	10,000
Profit and loss account		9,272	668
		---------	---------
SHAREHOLDERS FUNDS		19,272	10,668
		---------	---------

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.

For the year ending 31st October 2025 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 .

CUSTODIAN TOTAL SECURITY SERVICES LIMITED

STATEMENT OF FINANCIAL POSITION (continued)

31 October 2025

These financial statements were approved by the board of directors and authorised for issue on 25 June 2026 , and are signed on behalf of the board by:

Mrs J. Nef

Director

Company registration number: 01255413

CUSTODIAN TOTAL SECURITY SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

YEAR ENDED 31st OCTOBER 2025

1. GENERAL INFORMATION

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is East Percy Street, North Shields, Tyne and Wear, NE30 1DT.

2. STATEMENT OF COMPLIANCE

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the 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. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The financial statements have been prepared on the going concern basis. The directors consider that this basis is appropriate following due consideration of the present financial position, the expected prospects of the company during the twelve months from the date of approval of these financial statements and the continued support of the company's directors, bankers and other lending agents during this time.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of 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 profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. 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.

Lease income

Lease income is recognised in the income statement on a straight line basis over the lease term.

Tangible assets

Tangible assets are initially recorded at cost, and 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:

Fixtures, fittings and equipment	-	15%/25% straight line
Motor vehicles	-	25% straight line

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 stock to its 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.

Financial instruments

A financial asset or a financial liability is recognised only when the entity 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.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. EMPLOYEE NUMBERS

The average number of persons employed by the company during the year amounted to 7 (2024: 7 ).

5. TANGIBLE ASSETS

	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£
Cost
At 1st November 2024	9,516	58,852	68,368
Additions	513	–	513
	---------	---------	---------
At 31st October 2025	10,029	58,852	68,881
	---------	---------	---------
Depreciation
At 1st November 2024	9,516	35,222	44,738
Charge for the year	128	7,613	7,741
	---------	---------	---------
At 31st October 2025	9,644	42,835	52,479
	---------	---------	---------
Carrying amount
At 31st October 2025	385	16,017	16,402
	---------	---------	---------
At 31st October 2024	–	23,630	23,630
	---------	---------	---------

6. STOCKS

	2025	2024
	£	£
Stock	16,412	15,365
	---------	---------

7. DEBTORS

	2025	2024
	£	£
Trade debtors	40,519	29,634
Prepayments	4,569	4,175
	---------	---------
	45,088	33,809
	---------	---------

8. CREDITORS: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	23,805	24,805
Accruals	2,730	2,730
Corporation tax	650	–
Social security and other taxes	14,859	7,886
Director loan accounts	71,011	96,774
	----------	----------
	113,055	132,195
	----------	----------

9. DEFERRED TAX

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

	2025	2024
	£	£
Included in provisions	3,116	1,810
	-------	-------

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

	2025	2024
	£	£
Accelerated capital allowances	3,116	1,810
	-------	-------

10. CALLED UP SHARE CAPITAL

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
'A' Ordinary shares of £ 1 each	6,000	6,000	6,000	6,000
'B' Ordinary shares of £ 1 each	4,000	4,000	4,000	4,000
	---------	---------	---------	---------
	10,000	10,000	10,000	10,000
	---------	---------	---------	---------

11. RELATED PARTY TRANSACTIONS

No transactions with related parties were undertaken such as are required to be disclosed under FRS 102 Section 1A small entities.