Smith & Green Security Systems Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 11980075

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		103,831		121,399

			103,831		121,399
CURRENT ASSETS
Debtors	5	36,825		85,120
Cash at bank and in hand		65,244		116,769

		102,069		201,889
Creditors: Amounts Falling Due Within One Year	6	(123,305 )		(142,394 )

NET CURRENT ASSETS (LIABILITIES)			(21,236 )		59,495

TOTAL ASSETS LESS CURRENT LIABILITIES			82,595		180,894

Creditors: Amounts Falling Due After More Than One Year	7		(62,700 )		(78,132 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(19,728 )		(30,350 )

NET ASSETS			167		72,412

CAPITAL AND RESERVES
Called up share capital	9		100		4
Profit and Loss Account			67		72,408

SHAREHOLDERS' FUNDS			167		72,412

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Smith & Green Security Systems Ltd

Balance Sheet (continued)

As At 31 May 2026

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Adam Smith

Director

15/10/2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Smith & Green Security Systems Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 11980075 . The registered office is The Old Barn, Off Wood Street, Swanley Village, Kent, BR8 7PA.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	15% WDV
Motor Vehicles	15% WDV
Fixtures & Fittings	15% WDV
Computer Equipment	15% WDV

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

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

...CONTINUED

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Smith & Green Security Systems Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

2.5. Taxation - continued

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.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2025: 7)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 June 2025	94,675	57,206	4,838	4,312	161,031
Additions	-	-	-	757	757

As at 31 May 2026	94,675	57,206	4,838	5,069	161,788

Depreciation
As at 1 June 2025	27,293	8,581	2,915	843	39,632
Provided during the period	10,107	7,294	289	635	18,325

As at 31 May 2026	37,400	15,875	3,204	1,478	57,957

Net Book Value
As at 31 May 2026	57,275	41,331	1,634	3,591	103,831

As at 1 June 2025	67,382	48,625	1,923	3,469	121,399

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	16,938	85,120
Other debtors	887	-
Directors' loan accounts	19,000	-

	36,825	85,120

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Smith & Green Security Systems Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 May 2026

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	9,817	9,817
Trade creditors	4,002	3,074
Bank loans and overdrafts	5,625	5,625
Corporation tax	20,066	34,680
Other taxes and social security	2,311	1,607
VAT	18,999	21,251
Other creditors	62,485	65,768
Directors' loan accounts	-	572

	123,305	142,394

7. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	49,012	58,819
Bank loans	13,688	19,313

	62,700	78,132

8. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	9,817	9,817
Later than one year and not later than five years	49,012	58,819

	58,829	68,636

	58,829	68,636

9. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	4

10. Related Party Transactions

Included in the Other Debtors is an amount owed from the company directors Mr A Smith & Mr D Green totalling £19,000 (2025 - £572 Creditor), no interest is to be charged.

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