General Information
IMPERIUM SECURITY LTD is a private company, limited by shares, registered in England & Northern Ireland, registration number 11938449, registration address Office 5 Parsons Green House, 27 Parsons Green Lane, London, England, England, SW6 4HH.
The presentation currency is £ sterling.
| 1. |
Accounting policies
Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
| Motor Vehicles |
25 Straight Line
|
| Fixtures and Fittings |
25 Straight Line
|
|
| 2. |
Average number of employees
Average number of employees during the year was 8 (2025 : 4).
|
| 3. |
Tangible fixed assets
| Cost or valuation |
Motor Vehicles |
|
Fixtures and Fittings |
|
Total |
| |
£ |
|
£ |
|
£ |
| At 01 May 2025 |
33,012 |
|
- |
|
33,012 |
| Additions |
12,380 |
|
290 |
|
12,670 |
| Disposals |
- |
|
- |
|
- |
| At 30 April 2026 |
45,392 |
|
290 |
|
45,682 |
| Depreciation |
| At 01 May 2025 |
14,780 |
|
- |
|
14,780 |
| Charge for year |
11,348 |
|
73 |
|
11,421 |
| On disposals |
- |
|
- |
|
- |
| At 30 April 2026 |
26,128 |
|
73 |
|
26,201 |
| Net book values |
| Closing balance as at 30 April 2026 |
19,264 |
|
217 |
|
19,481 |
| Opening balance as at 01 May 2025 |
18,232 |
|
- |
|
18,232 |
|
| 4. |
Debtors: amounts falling due within one year
|
2026
£ |
|
2025
£ |
| Trade Debtors |
221,570 |
|
89,641 |
| Other Debtors |
12,321 |
|
8,120 |
|
233,891 |
|
97,761 |
|
| 5. |
Creditors: amount falling due within one year
|
2026
£ |
|
2025
£ |
| Trade Creditors |
171,449 |
|
52,161 |
| PAYE & Social Security |
15,580 |
|
22,922 |
| Other Creditors |
4,250 |
|
0 |
| Wages & Salaries Control Account |
35,609 |
|
7,100 |
| IMPERIUM SEC |
0 |
|
10,467 |
| Directors' Current Accounts |
16,281 |
|
31,351 |
| VAT |
379,117 |
|
163,956 |
|
622,286 |
|
287,957 |
|
| 6. |
Creditors: amount falling due after more than one year
|
2026
£ |
|
2025
£ |
| Long Term Loans |
10,022 |
|
7,802 |
| Convertible Loan from Investors |
0 |
|
254,939 |
|
10,022 |
|
262,741 |
|
| 7. |
Provisions for liabilities
|
2026
£ |
|
2025
£ |
| Pension Provisions |
(348) |
|
803 |
|
(348) |
|
803 |
|
| 8. |
Share Premium Account
|
2026
£ |
|
2025
£ |
| Equity Share Premium - New Issue |
254,857 |
|
0 |
|
254,857 |
|
0 |
|
| 9. |
Share Premium
During the year, the company's convertible loan of £254,939 was converted into equity. As a result, £182 was credited to share capital and £254,857 was credited to the share premium account. No convertible loan balance remained outstanding at 30 April 2026.
|
2
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