Equilibrium Security Services Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 08199633

Equilibrium Security Services Ltd

Filleted Unaudited Abridged Financial Statements

30 September 2025

Equilibrium Security Services Ltd

Abridged Financial Statements

Year Ended 30 September 2025

Contents	Page

Abridged statement of financial position	1

Notes to the abridged financial statements	3

Equilibrium Security Services Ltd

Abridged Statement of Financial Position

30 September 2025

	2025		2024
Note	£	£	£

Fixed Assets

Tangible assets	6		3,803	7,377

Current Assets

Debtors	210,510	350,167
Cash at bank and in hand	27,729	147,650
	---------	---------
	238,239	497,817

Creditors: amounts falling due within one year	318,263		430,201
	---------		---------
Net Current (Liabilities)/Assets		( 80,024)	67,616
		--------	--------
Total Assets Less Current Liabilities		( 76,221)	74,993

Creditors: amounts falling due after more than one year	248,503	160,974
	---------	---------
Net Liabilities	( 324,724)	( 85,981)
	---------	---------

Capital and Reserves

Called up share capital	7	120	120
Profit and loss account		( 324,844)	( 86,101)
		---------	--------
Shareholders Deficit		( 324,724)	( 85,981)
		---------	--------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

For the year ending 30 September 2025 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 abridged financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 30 September 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Equilibrium Security Services Ltd

Abridged Statement of Financial Position (continued)

30 September 2025

These abridged financial statements were approved by the board of directors and authorised for issue on 27 October 2026 , and are signed on behalf of the board by:

Mr B Bhogal

Director

Company registration number: 08199633

Equilibrium Security Services Ltd

Notes to the Abridged Financial Statements

Year Ended 30 September 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is The Colmore Building, 20 Colmore Circus, Queensway, Birmingham, West Midlands, B4 6AT, England.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Revenue recognition Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Income tax The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference. Operating leases Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis. Goodwill Goodwill arises on business acquisitions and represents the excess of the cost of the acquisition over the company's interest in the net amount of the identifiable assets, liabilities and contingent liabilities of the acquired business.

Amortisation

Amortisation is calculated so as to write off the cost of an asset, less its estimated residual value, over the useful life of that asset as follows:

	Goodwill	-	25% straight line

If there is an indication that there has been a significant change in amortisation rate, useful life or residual value of an intangible asset, the amortisation is revised prospectively to reflect the new estimates.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Fixtures and fittings	-	25% straight line
Equipment	-	25% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Financial instruments

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 13 (2024: 14 ).

5. Intangible assets

	£
Cost
At 1 October 2024 and 30 September 2025	900
	----
Amortisation
At 1 October 2024 and 30 September 2025	900
	----
Carrying amount
At 30 September 2025	–
	----
At 30 September 2024	–
	----

6. Tangible assets

	£
Cost
At 1 October 2024	37,070
Additions	1,911
	--------
At 30 September 2025	38,981
	--------
Depreciation
At 1 October 2024	29,692
Charge for the year	5,486
	--------
At 30 September 2025	35,178
	--------
Carrying amount
At 30 September 2025	3,803
	--------
At 30 September 2024	7,378
	--------

7. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	100	100	100	100
Ordinary A shares of £ 1 each	10	10	10	10
Ordinary B shares of £ 1 each	10	10	10	10
	----	----	----	----
	120	120	120	120
	----	----	----	----

8. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	7,252	–
	-------	----

9. Directors' advances, credits and guarantees

During the year interest free loans were made to the directors as follows:

	At 1 October 2024	Advanced in year	Repaid in year	At 30 September 2025
	£	£	£	£
A Chauhan	11,877	65,988	(39,553)	(35,100)