Registration number: 11881343

Entertainment Security Solutions Ltd

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 9

Entertainment Security Solutions Ltd

Company Information

Directors

Mr M P Stinchcombe Mr W G Bassett Mr G S Gonzalez

Registered office

46-47 The Strand Walmer Deal Kent CT14 7DX

Entertainment Security Solutions Ltd

(Registration number: 11881343)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	17,202	20,454
Current assets
Debtors	6	493,538	372,025
Cash at bank and in hand		605,121	636,317
		1,098,659	1,008,342
Creditors: Amounts falling due within one year	7	(389,946)	(428,428)
Net current assets		708,713	579,914
Total assets less current liabilities		725,915	600,368
Provisions for liabilities		(4,300)	(4,823)
Net assets		721,615	595,545
Capital and reserves
Called up share capital		90	90
Retained earnings		721,525	595,455
Shareholders' funds		721,615	595,545

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.

Directors' 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 directors acknowledge their 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 directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 11 September 2026 and signed on its behalf by:
 

......................................... Mr M P Stinchcombe Director

Entertainment Security Solutions Ltd

(Registration number: 11881343)
Balance Sheet as at 31 March 2026

......................................... Mr W G Bassett Director

......................................... Mr G S Gonzalez Director

Entertainment Security Solutions 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 England & Wales.

The address of its registered office is:
46-47 The Strand
Walmer
Deal
Kent
CT14 7DX

These financial statements were authorised for issue by the Board on 11 September 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.

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

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 turnover 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.

Entertainment Security Solutions Ltd

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

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.

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:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Plant and machinery	20% written down allowance
Office equipment	20% written down allowance
Motor vehicles	20% written down allowance

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.

Entertainment Security Solutions Ltd

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors 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.

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 directors) during the year, was 74 (2025 - 63).

4

Taxation

Tax charged/(credited) in the profit and loss account

	2026 £	2025 £
Current taxation
UK corporation tax	129,783	148,990
Deferred taxation
Arising from origination and reversal of timing differences	(523)	(392)
Tax expense in the income statement	129,260	148,598

Entertainment Security Solutions Ltd

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

5	Tangible assets

	Furniture, fittings and equipment  £	Motor vehicles  £	Other tangible assets £	Total £
Cost or valuation
At 1 April 2025	2,731	6,995	28,212	37,938
Additions	1,048	-	-	1,048
At 31 March 2026	3,779	6,995	28,212	38,986
Depreciation
At 1 April 2025	1,183	4,130	12,171	17,484
Charge for the year	519	573	3,208	4,300
At 31 March 2026	1,702	4,703	15,379	21,784
Carrying amount
At 31 March 2026	2,077	2,292	12,833	17,202
At 31 March 2025	1,548	2,865	16,041	20,454

6

Debtors

Current	2026 £	2025 £
Trade debtors	471,595	353,941
Prepayments	21,963	17,759
Other debtors	(20)	325
	493,538	372,025

7

Creditors

Creditors: amounts falling due within one year

	2026 £	2025 £
Due within one year
Trade creditors	19,205	39,622
Taxation and social security	266,426	279,935
Accruals and deferred income	9,215	8,344
Other creditors	95,100	100,527
	389,946	428,428

Entertainment Security Solutions Ltd

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

8	Provisions for liabilities

	Deferred tax £	Total £
At 1 April 2025	4,823	4,823
Increase (decrease) in existing provisions	(523)	(523)
At 31 March 2026	4,300	4,300

9	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	90	90	90	90

10

Dividends

Interim dividends paid

		2026 £		2025 £
Interim dividend of £2,895.00 (2025 - £3,970.5397) per each Ordinary		260,550		357,349

11	Related party transactions

Entertainment Security Solutions Ltd

Notes to the Unaudited Financial Statements for the year ended 31 March 2026

Directors' remuneration

The directors' remuneration for the year was as follows:

	2026 £	2025 £
Remuneration	38,877	39,877
Contributions paid to money purchase schemes	166,049	16,078
	204,926	55,955

12	Financial instruments

Categorisation of financial instruments

2026 £

2025 £