REGISTERED NUMBER: 12482016 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

West Wirral Security Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr Dean Alex Brett

REGISTERED OFFICE:

395-397 Woodchurch Road

Prenton

Merseyside

CH42 8PF

REGISTERED NUMBER:

12482016 (England and Wales)

ACCOUNTANTS:

Cheryl Bostock & Company Accountants Limited

395-397 Woodchurch Road

Prenton

Birkenhead

Merseyside

FIXED ASSETS

Tangible assets

4

9,802

12,512

CURRENT ASSETS

Stocks

5

4,396

2,166

Debtors

6

9,216

9,281

Cash at bank and in hand

45,670

40,848

59,282

52,295

CREDITORS

Amounts falling due within one year

7

45,996

44,560

NET CURRENT ASSETS

13,286

7,735

TOTAL ASSETS LESS CURRENT LIABILITIES

23,088

20,247

CREDITORS

Amounts falling due after more than one year

8

(527

)

(3,687

)

PROVISIONS FOR LIABILITIES

9

(1,862

)

(2,377

)

NET ASSETS

20,699

14,183

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

20,698

14,182

SHAREHOLDERS' FUNDS

20,699

14,183

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 5 October 2026 and were signed by:

Mr Dean Alex Brett - Director

1.	STATUTORY INFORMATION

West Wirral Security Ltd 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

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

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on cost

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 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 7 (2025 - 10 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 March 2025

579

19,670

5,395

25,644

Additions

-

3,700

557

4,257

Disposals

-

-

(3,700

)

(3,700

)

At 28 February 2026

579

23,370

2,252

26,201

DEPRECIATION

At 1 March 2025

218

11,950

964

13,132

Charge for year

90

2,855

322

3,267

At 28 February 2026

308

14,805

1,286

16,399

NET BOOK VALUE

At 28 February 2026

271

8,565

966

9,802

At 28 February 2025

361

7,720

4,431

12,512

5.

STOCKS

28.2.26

28.2.25

£

£

Work-in-progress

4,396

2,166

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

9,216

15,060

Other debtors

-

(5,779

)

9,216

9,281

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Hire purchase contracts

3,160

3,160

Trade creditors

1,169

286

Tax

10,916

12,903

Social security and other taxes

5,977

5,049

Pensions

769

1,175

Wages account

8,181

7,398

VAT

15,006

13,701

Directors' current accounts

818

888

45,996

44,560

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Hire purchase contracts

527

3,687

9.	PROVISIONS FOR LIABILITIES

28.2.26

28.2.25

£

£

Deferred tax

1,862

2,377

Deferred

tax

£

Balance at 1 March 2025

2,377

Credit to Income Statement during year

(515

)

Balance at 28 February 2026

1,862