Company Registration No. 10946420 (England and Wales)
Libra Security Limited
Unaudited accounts
for the year ended 30 September 2026
Libra Security Limited
Unaudited accounts
Contents
Libra Security Limited
Company Information
for the year ended 30 September 2026
Company Number
10946420 (England and Wales)
Registered Office
Office 6, Unit 1A
Solopark Trading Estate
Station Road
Pampisford, Cambridge
Cambridgeshire
CB22 3HB
England
Accountants
Coles Accounting (Cambridge) Limited
Office 6, Unit 1A
Solopark Trading Estate
Station Road, Pampisford
Cambridge
Cambridgeshire
CB22 3HB
Libra Security Limited
Statement of financial position
as at 30 September 2026
Tangible assets
16,439
23,747
Cash at bank and in hand
35,735
35,528
Creditors: amounts falling due within one year
(23,768)
(18,532)
Net current assets
28,115
28,797
Total assets less current liabilities
44,554
52,544
Creditors: amounts falling due after more than one year
(3,898)
(8,153)
Provisions for liabilities
Deferred tax
(2,482)
(3,870)
Called up share capital
100
100
Profit and loss account
38,074
40,421
Shareholders' funds
38,174
40,521
For the year ending 30 September 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 22 October 2026 and were signed on its behalf by
Simon Lawrence
Director
Company Registration No. 10946420
Libra Security Limited
Notes to the Accounts
for the year ended 30 September 2026
Libra Security Limited is a private company, limited by shares, registered in England and Wales, registration number 10946420. The registered office is Office 6, Unit 1A, Solopark Trading Estate, Station Road, Pampisford, Cambridge, Cambridgeshire, CB22 3HB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
2% straight line
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Libra Security Limited
Notes to the Accounts
for the year ended 30 September 2026
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
4
Tangible fixed assets
Land & buildings
Plant & machinery
Motor vehicles
Total
Cost or valuation
At cost
At cost
At cost
At 1 October 2025
3,450
6,734
40,453
50,637
Disposals
-
-
(13,775)
(13,775)
At 30 September 2026
3,450
7,232
26,678
37,360
At 1 October 2025
345
4,367
22,178
26,890
Charge for the year
69
716
3,752
4,537
On disposals
-
-
(10,506)
(10,506)
At 30 September 2026
414
5,083
15,424
20,921
At 30 September 2026
3,036
2,149
11,254
16,439
At 30 September 2025
3,105
2,367
18,275
23,747
Amounts falling due within one year
Trade debtors
12,593
9,199
6
Creditors: amounts falling due within one year
2026
2025
Obligations under finance leases and hire purchase contracts
4,254
4,254
Trade creditors
5,029
3,470
Taxes and social security
8,636
5,839
7
Creditors: amounts falling due after more than one year
2026
2025
Obligations under finance leases and hire purchase contracts
3,898
8,153
Libra Security Limited
Notes to the Accounts
for the year ended 30 September 2026
8
Average number of employees
During the year the average number of employees was 2 (2025: 3).