| REGISTERED NUMBER: |
| D J Byers Security Solutions Limited |
| Financial Statements |
| for the Year Ended 29 November 2025 |
| REGISTERED NUMBER: |
| D J Byers Security Solutions Limited |
| Financial Statements |
| for the Year Ended 29 November 2025 |
| D J Byers Security Solutions Limited (Registered number: 01751338) |
| Contents of the Financial Statements |
| for the year ended 29 November 2025 |
| Page |
| Company Information | 1 |
| Balance Sheet | 2 |
| Notes to the Financial Statements | 4 |
| D J Byers Security Solutions Limited |
| Company Information |
| for the year ended 29 November 2025 |
| DIRECTORS: |
| SECRETARY: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| Accountants & Business Advisors |
| 33 George Street |
| Wakefield |
| West Yorkshire |
| WF1 1LX |
| D J Byers Security Solutions Limited (Registered number: 01751338) |
| Balance Sheet |
| 29 November 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| FIXED ASSETS |
| Intangible assets | 4 |
| Tangible assets | 5 |
| Investments | 6 |
| CURRENT ASSETS |
| Stocks |
| Debtors | 7 |
| Cash at bank and in hand |
| CREDITORS |
| Amounts falling due within one year | 8 |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year |
9 |
( |
) |
( |
) |
| PROVISIONS FOR LIABILITIES | ( |
) | ( |
) |
| NET ASSETS |
| D J Byers Security Solutions Limited (Registered number: 01751338) |
| Balance Sheet - continued |
| 29 November 2025 |
| 2025 | 2024 |
| Notes | £ | £ | £ | £ |
| CAPITAL AND RESERVES |
| Called up share capital | 11 |
| Fair value reserve | 12 |
| Retained earnings | 12 |
| SHAREHOLDERS' FUNDS |
| 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 were approved by the Board of Directors and authorised for issue on |
| D J Byers Security Solutions Limited (Registered number: 01751338) |
| Notes to the Financial Statements |
| for the year ended 29 November 2025 |
| 1. | STATUTORY INFORMATION |
| D J Byers Security Solutions Limited is a |
| The presentation currency of the financial statements is the Pound Sterling (£). |
| All financial information presented has been rounded to the nearest £, unless otherwise stated. |
| 2. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. |
| Patents and trademarks |
| Patents and trademarks are stated at cost. Amortisation is provided at 10% on a straight line basis to write off the assets over their estimated useful life. |
| Tangible fixed assets |
| Freehold property | - |
| Improvements to property | - |
| Plant and machinery | - |
| Fixtures and fittings | - |
| Motor vehicles | - |
| Computer equipment | - |
| Stocks |
| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items. |
| Financial instruments |
| The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS 102 to all its financial instruments. |
| Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. |
| Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously. |
| D J Byers Security Solutions Limited (Registered number: 01751338) |
| Notes to the Financial Statements - continued |
| for the year ended 29 November 2025 |
| 2. | ACCOUNTING POLICIES - continued |
| 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. |
| Pension costs and other post-retirement benefits |
| The company operates an auto-enrolment pension scheme on behalf of its employees and makes defined contributions into the scheme. Contributions in respect of directors are paid into a separate scheme. Contributions payable to both pension schemes are charged to the profit and loss account in the period to which they relate. |
| Fixed asset investments |
| Other fixed asset investments are initially recorded at cost less impairment for any diminution in value which is expected to be permanent. |
| Where the fair value can be measured reliably without undue cost or effort then the fixed asset investment has been measured a fair value at each reporting date with changes in fair value recognised in the income statement. |
| 3. | EMPLOYEES AND DIRECTORS |
| The average number of employees during the year was |
| D J Byers Security Solutions Limited (Registered number: 01751338) |
| Notes to the Financial Statements - continued |
| for the year ended 29 November 2025 |
| 4. | INTANGIBLE FIXED ASSETS |
| Patents |
| and |
| trademarks |
| £ |
| COST |
| At 30 November 2024 |
| and 29 November 2025 |
| AMORTISATION |
| At 30 November 2024 |
| Amortisation for year |
| At 29 November 2025 |
| NET BOOK VALUE |
| At 29 November 2025 |
| At 29 November 2024 |
| 5. | TANGIBLE FIXED ASSETS |
| Improvements |
| Freehold | to | Plant and |
| property | property | machinery |
| £ | £ | £ |
| COST |
| At 30 November 2024 |
| Additions |
| Disposals |
| At 29 November 2025 |
| DEPRECIATION |
| At 30 November 2024 |
| Charge for year |
| Eliminated on disposal |
| At 29 November 2025 |
| NET BOOK VALUE |
| At 29 November 2025 |
| At 29 November 2024 |
| D J Byers Security Solutions Limited (Registered number: 01751338) |
| Notes to the Financial Statements - continued |
| for the year ended 29 November 2025 |
| 5. | TANGIBLE FIXED ASSETS - continued |
| Fixtures |
| and | Motor | Computer |
| fittings | vehicles | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 30 November 2024 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 29 November 2025 |
| DEPRECIATION |
| At 30 November 2024 |
| Charge for year |
| Eliminated on disposal | ( |
) | ( |
) |
| At 29 November 2025 |
| NET BOOK VALUE |
| At 29 November 2025 |
| At 29 November 2024 |
| 6. | FIXED ASSET INVESTMENTS |
| Other |
| investments |
| £ |
| COST OR VALUATION |
| At 30 November 2024 |
| Additions |
| Disposals | ( |
) |
| Revaluations |
| At 29 November 2025 |
| NET BOOK VALUE |
| At 29 November 2025 |
| At 29 November 2024 |
| Fixed asset investments are stated at fair value at the balance sheet date. The original cost of the investments at 29 November 2025 were £376,902 (2024: £376,999). |
| D J Byers Security Solutions Limited (Registered number: 01751338) |
| Notes to the Financial Statements - continued |
| for the year ended 29 November 2025 |
| 7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| Directors' current accounts | 48,800 | 129,900 |
| Prepayments and accrued income |
| 8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans and overdrafts |
| Trade creditors |
| Tax |
| Social security and other taxes |
| VAT | 33,193 | 59,843 |
| Other creditors |
| Directors' current accounts | 110,427 | 105,489 |
| Accrued expenses |
| 9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Bank loans - 1-2 years |
| Bank loans - 2-5 years |
| Bank loans more 5 yr by instal |
| Amounts falling due in more than five years: |
| Repayable by instalments |
| Bank loans more 5 yr by instal | 163,634 | 219,043 |
| 10. | SECURED DEBTS |
| The following secured debts are included within creditors: |
| 2025 | 2024 |
| £ | £ |
| Bank loans |
| The bank loan is secured by way of a legal mortgage over the Freehold property and fixed charge over the other fixed assets of the company. |
| D J Byers Security Solutions Limited (Registered number: 01751338) |
| Notes to the Financial Statements - continued |
| for the year ended 29 November 2025 |
| 11. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 2025 | 2024 |
| value: | £ | £ |
| Ordinary | £1 | 70,000 | 70,000 |
| A Ordinary | £1 | 30,000 | 30,000 |
| 100,000 | 100,000 |
| 12. | RESERVES |
| Fair |
| Retained | value |
| earnings | reserve | Totals |
| £ | £ | £ |
| At 30 November 2024 | 1,559,475 |
| Profit for the year |
| Dividends | ( |
) | ( |
) |
| Transfer of investment |
| revaluation | (30,729 | ) | 30,729 | - |
| At 29 November 2025 | 1,505,461 |
| The transfer to the Fair value reserve represents the gain/(loss) on the revaluation of the investments less any increase/(decrease) in the provision for deferred tax associated with the revaluation. |
| 13. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES |
| The following advances and credits to a director subsisted during the years ended 29 November 2025 and 29 November 2024: |
| 2025 | 2024 |
| £ | £ |
| Balance outstanding at start of year |
| Amounts advanced |
| Amounts repaid | ( |
) | ( |
) |
| Amounts written off | - | - |
| Amounts waived | - | - |
| Balance outstanding at end of year |