Registration number: 04221915

Sentry Security Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 6

Sentry Security Limited

(Registration number: 04221915)
Balance Sheet as at 31 May 2026

	Note	2026 £	2025 £
Fixed assets
Intangible assets	4	-	1
Tangible assets	5	23,036	25,057
		23,036	25,058
Current assets
Debtors	6	190,959	202,572
Cash at bank and in hand		551,764	501,522
		742,723	704,094
Creditors: Amounts falling due within one year	7	(127,453)	(117,367)
Net current assets		615,270	586,727
Net assets		638,306	611,785
Capital and reserves
Called up share capital		5	5
Retained earnings		638,301	611,780
Shareholders' funds		638,306	611,785

For the financial 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.

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 3 September 2026
 

......................................... Mr M Adamson Director

Sentry Security Limited

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

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2ND Floor Evans House
2ND Floor Evans House Norman Street
Warrington
Cheshire
WA2 7HW

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.

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.

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.

Sentry Security Limited

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

Tax

The tax expense for the period comprises current 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.

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
Fixtures , fittings & equipment	25% reducing balance
Motor Vehicles	25% reducing balance

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class	Amortisation method and rate
Goodwill	4 years straight line

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.

Sentry Security Limited

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

3	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 27 (2025 - 27).

Sentry Security Limited

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

4	Intangible assets

	Goodwill  £	Total £
Cost or valuation
At 1 June 2025	16,667	16,667
Disposals	(16,667)	(16,667)
At 31 May 2026	-	-
Amortisation
At 1 June 2025	16,666	16,666
Amortisation eliminated on disposals	(16,666)	(16,666)
At 31 May 2026	-	-
Carrying amount
At 31 May 2026	-	-
At 31 May 2025	1	1

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Total £
Cost or valuation
At 1 June 2025	27,640	72,759	100,399
Additions	-	5,658	5,658
At 31 May 2026	27,640	78,417	106,057
Depreciation
At 1 June 2025	21,165	54,177	75,342
Charge for the year	1,619	6,060	7,679
At 31 May 2026	22,784	60,237	83,021
Carrying amount
At 31 May 2026	4,856	18,180	23,036
At 31 May 2025	6,475	18,582	25,057

Sentry Security Limited

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

6

Debtors

Current	2026 £	2025 £
Trade debtors	190,959	202,572
	190,959	202,572

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Taxation and social security	92,829	102,892
Accruals and deferred income	2,265	1,933
Other creditors	32,359	12,542
	127,453	117,367