Registration number: 5033873

Coast 2 Coast Security Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 9

Coast 2 Coast Security Ltd

Company Information

Director

Mr Steven Smith

Company secretary

Mr Steven Smith

Registered office

Bojea Industrial Estate Trethowel Bodmin Road St Austell Cornwall PL25 5RJ

Accountants

Peter Williams & Co Chartered Certified AccountantsLatham Park St Blazey Road Par Cornwall PL24 2HY

Coast 2 Coast Security Ltd

(Registration number: 5033873)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	289,513	281,927
Current assets
Debtors	5	297,437	345,843
Cash at bank and in hand		431,021	492,453
		728,458	838,296
Creditors: Amounts falling due within one year	6	(162,250)	(163,517)
Net current assets		566,208	674,779
Total assets less current liabilities		855,721	956,706
Creditors: Amounts falling due after more than one year	6	(74,417)	(83,518)
Provisions for liabilities		(9,193)	(17,435)
Net assets		772,111	855,753
Capital and reserves
Called up share capital	7	100	100
Retained earnings		772,011	855,653
Shareholders' funds		772,111	855,753

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 7 October 2026
 

......................................... Mr Steven Smith Company secretary and director

Coast 2 Coast Security Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in United Kingdom.

The address of its registered office is:
Bojea Industrial Estate
Trethowel
Bodmin Road
St Austell
Cornwall
PL25 5RJ

These financial statements were authorised for issue by the director on 7 October 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Coast 2 Coast Security Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Land and Buildings	Straight Line 4%
Equipment	Reducing balance 25%
Motor	Reducing balance 25%

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Coast 2 Coast Security Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 63 (2025 - 62).

Coast 2 Coast Security Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Land and buildings £	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	499,745	129,023	146,079	774,847
Additions	-	39,700	98,244	137,944
Disposals	-	(20,352)	(128,599)	(148,951)
At 31 March 2026	499,745	148,371	115,724	763,840
Depreciation
At 1 April 2025	291,192	106,998	94,730	492,920
Charge for the year	19,990	14,963	18,466	53,419
Eliminated on disposal	-	(18,478)	(53,534)	(72,012)
At 31 March 2026	311,182	103,483	59,662	474,327
Carrying amount
At 31 March 2026	188,563	44,888	56,062	289,513
At 31 March 2025	208,553	22,025	51,349	281,927

Included within the net book value of land and buildings above is £188,563 (2025 - £208,553) in respect of freehold land and buildings.
 

5

Debtors

Current	2026 £	2025 £
Trade debtors	268,875	315,660
Prepayments	27,891	29,192
Other debtors	671	991
	297,437	345,843

Coast 2 Coast Security Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	8	8,211	19,878
Trade creditors		10,604	10,273
Taxation and social security		83,097	98,901
Accruals and deferred income		52,263	24,889
Other creditors		8,075	9,576
		162,250	163,517

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	8	74,417	83,518

7	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary shares of £1 each	100	100	100	100

8	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	74,417	83,518

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	8,211	8,211
Other borrowings	-	11,667
	8,211	19,878

Coast 2 Coast Security Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

9

Dividends

		2026		2025
		£		£
Interim dividend of £815.23 (2025 - £778.58) per ordinary share		81,523		77,858

10	Related party transactions

Coast 2 Coast Security Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Director's remuneration

The director's remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	21,924	36,430