REGISTERED NUMBER: 03793798 (England and Wales)

ARGUS SERVICES LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 JULY 2025 TO 31 JULY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J A Matthews

A J Matthews

SECRETARY:

J A Matthews

REGISTERED OFFICE:

19 Chelmsley Wood Industrial Estate

Waterloo Avenue

Birmingham

B37 6QQ

REGISTERED NUMBER:

03793798 (England and Wales)

ACCOUNTANTS:

BK Plus Limited

Chartered Certified Accountants

Marston House

5 Elmdon Lane

Marston Green

Solihull

West Midlands

B37 7DL

FIXED ASSETS

Tangible assets

4

188,748

109,667

CURRENT ASSETS

Stocks

34,642

96,357

Debtors

5

335,202

225,909

Cash at bank and in hand

607,031

408,139

976,875

730,405

CREDITORS

Amounts falling due within one year

6

426,494

374,540

NET CURRENT ASSETS

550,381

355,865

TOTAL ASSETS LESS CURRENT LIABILITIES

739,129

465,532

CREDITORS

Amounts falling due after more than one year

7

-

(7,200

)

PROVISIONS FOR LIABILITIES

(8,017

)

-

NET ASSETS

731,112

458,332

CAPITAL AND RESERVES

Called up share capital

760

760

Capital redemption reserve

9

808

808

Retained earnings

9

729,544

456,764

731,112

458,332

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2026 in accordance with Section 476 of the Companies Act 2006.

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 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 Board of Directors and authorised for issue on 20 October 2026 and were signed on its behalf by:

A J Matthews - Director

1.	STATUTORY INFORMATION

Argus Services 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 consideration received or receivable, excluding discounts, rebates, deferred income, value added tax and other sales taxes,. It is derived from the business activity of installation and maintenance of security and fire safety equipment.

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

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the period 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 period 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 period was 16 (2025 - 12 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2025

190,747

Additions

175,460

Disposals

(30,598

)

At 31 July 2026

335,609

DEPRECIATION

At 1 July 2025

81,080

Charge for period

75,980

Eliminated on disposal

(10,199

)

At 31 July 2026

146,861

NET BOOK VALUE

At 31 July 2026

188,748

At 30 June 2025

109,667

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

265,033

182,968

Other debtors

70,169

42,941

335,202

225,909

Deferred tax asset

2025

£

Other timing differences

2,460

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

6,400

9,600

Trade creditors

132,548

163,906

Taxation and social security

152,559

57,858

Other creditors

134,987

143,176

426,494

374,540

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

7,200

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

43,939

27,020

Between one and five years

29,255

31,363

73,194

58,383

9.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1 July 2025

456,764

808

457,572

Profit for the period

287,980

287,980

Dividends

(15,200

)

(15,200

)

At 31 July 2026

729,544

808

730,352

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the period ended 31 July 2026 and the year ended 30 June 2025:

2026

2025

£

£

A J Matthews

Balance outstanding at start of period

2,856

6,393

Amounts advanced

2,708

1,526

Amounts repaid

-

(5,063

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

5,564

2,856

J A Matthews

Balance outstanding at start of period

-

8,000

Amounts repaid

-

(8,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

-

-