REGISTERED NUMBER: 04657025 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Calder Security Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S P Cook

R Cook

SECRETARY:

R Cook

REGISTERED OFFICE:

Copia House

Great Cliffe Court

Great Cliffe Road

Barnsley

South Yorkshire

S75 3SP

REGISTERED NUMBER:

04657025 (England and Wales)

ACCOUNTANTS:

SMH Reed Smith Ltd

Copia House

Great Cliffe Court

Great Cliffe Road

Barnsley

S75 3SP

FIXED ASSETS

Intangible assets

4

27,000

30,400

Property, plant and equipment

5

109,689

186,458

136,689

216,858

CURRENT ASSETS

Inventories

44,350

47,387

Debtors

6

331,867

292,856

Cash at bank and in hand

147,470

330,055

523,687

670,298

CREDITORS

Amounts falling due within one year

7

325,118

365,976

NET CURRENT ASSETS

198,569

304,322

TOTAL ASSETS LESS CURRENT LIABILITIES

335,258

521,180

PROVISIONS FOR LIABILITIES

34,172

54,214

NET ASSETS

301,086

466,966

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

300,986

466,866

SHAREHOLDERS' FUNDS

301,086

466,966

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

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 30 July 2026 and were signed on its behalf by:

S P Cook - Director

R Cook - Director

1.	STATUTORY INFORMATION

Calder Security 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.

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.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is being amortised evenly over its estimated useful life of ten years.

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.

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Inventories 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 the shorter.

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

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 19 (2024 - 20 ) .

4.	INTANGIBLE FIXED ASSETS

Computer

Goodwill

software

Totals

£

£

£

COST

At 1 November 2024

and 31 October 2025

150,000

34,000

184,000

AMORTISATION

At 1 November 2024

150,000

3,600

153,600

Amortisation for year

-

3,400

3,400

At 31 October 2025

150,000

7,000

157,000

NET BOOK VALUE

At 31 October 2025

-

27,000

27,000

At 31 October 2024

-

30,400

30,400

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1 November 2024

136,839

206,373

343,212

Additions

10,823

-

10,823

Disposals

-

(60,950

)

(60,950

)

At 31 October 2025

147,662

145,423

293,085

DEPRECIATION

At 1 November 2024

120,071

36,683

156,754

Charge for year

11,187

41,646

52,833

Eliminated on disposal

-

(26,191

)

(26,191

)

At 31 October 2025

131,258

52,138

183,396

NET BOOK VALUE

At 31 October 2025

16,404

93,285

109,689

At 31 October 2024

16,768

169,690

186,458

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

Motor

vehicles

£

COST

At 1 November 2024

60,950

Disposals

(60,950

)

At 31 October 2025

-

DEPRECIATION

At 1 November 2024

20,588

Charge for year

5,603

Eliminated on disposal

(26,191

)

At 31 October 2025

-

NET BOOK VALUE

At 31 October 2025

-

At 31 October 2024

40,362

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

238,221

187,204

Tax

3,426

3,426

Prepayments and other debtors

90,220

102,226

331,867

292,856

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

42,021

Trade creditors

83,702

113,237

Taxation and social security

72,530

49,216

Other creditors

168,886

161,502

325,118

365,976

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Hire purchase contracts

-

42,021

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

10.	ULTIMATE CONTROLLING PARTY