Design and Security Services Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05025344

Design and Security Services Limited

Filleted Unaudited Financial Statements

31 March 2026

Design and Security Services Limited

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		101,716	127,074

Current assets

Stocks		91,954	148,191
Debtors	6	872,237	646,679
Cash at bank and in hand		75,224	44,253
		------------	---------
		1,039,415	839,123

Creditors: amounts falling due within one year	7	852,920		762,158
		------------		---------
Net current assets			186,495	76,965
			---------	---------
Total assets less current liabilities			288,211	204,039

Creditors: amounts falling due after more than one year	8		10,632	25,921

Provisions

Taxation including deferred tax	25,166	30,543
	---------	---------
Net assets	252,413	147,575
	---------	---------

Capital and reserves

Called up share capital	96	96
Capital redemption reserve	4	4
Profit and loss account	252,313	147,475
	---------	---------
Shareholders funds	252,413	147,575
	---------	---------

These 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 statement of comprehensive income has not been delivered.

For the 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 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 financial statements .

Design and Security Services Limited

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 23 October 2026 , and are signed on behalf of the board by:

A Gaskins	M Kelly
Director	Director

Company registration number: 05025344

Design and Security Services Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Unit 1 Hunter Road, South West Industrial Estate, Peterlee, SR8 2LX.

2. Statement of compliance

These 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, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Government grants

Government grants obtained specifically for fixed asset acquisitions are accounted for by inclusion in the fixed asset valuation. The grant received is amortised over the useful economic life of the asset.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

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.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

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:

Office Equipment	-	20% straight line
Fixtures and Fittings	-	25% reducing balance
Motor Vehicles	-	20% reducing balance
Equipment	-	`15-25% Reducing balance`

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. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Government grants

Government grants obtained specifically for fixed asset acquisitions are accounted for by inclusion in the fixed asset valuation. The grant received is amortised over the useful economic life of the asset.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

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 31 (2025: 28 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Motor vehicles	Equipment	Total
	£	£	£	£	£
Cost
At 1 April 2025	38,193	22,148	24,750	608,651	693,742
Additions	–	–	–	8,808	8,808
Disposals	–	–	–	( 11,250)	( 11,250)
	--------	--------	--------	---------	---------
At 31 March 2026	38,193	22,148	24,750	606,209	691,300
	--------	--------	--------	---------	---------
Depreciation
At 1 April 2025	27,621	20,389	12,870	505,788	566,668
Charge for the year	4,029	440	2,376	27,088	33,933
Disposals	–	–	–	( 11,017)	( 11,017)
	--------	--------	--------	---------	---------
At 31 March 2026	31,650	20,829	15,246	521,859	589,584
	--------	--------	--------	---------	---------
Carrying amount
At 31 March 2026	6,543	1,319	9,504	84,350	101,716
	--------	--------	--------	---------	---------
At 31 March 2025	10,572	1,759	11,880	102,863	127,074
	--------	--------	--------	---------	---------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Motor vehicles	Equipment	Total
	£	£	£
At 31 March 2026	9,504	27,435	36,939
	-------	--------	--------
At 31 March 2025	11,880	36,580	48,460
	--------	--------	--------

6. Debtors

	2026	2025
	£	£
Trade debtors	849,939	627,915
Other debtors	22,298	18,764
	---------	---------
	872,237	646,679
	---------	---------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	5,000	30,000
Trade creditors	483,626	395,428
Corporation tax	67,535	32,871
Social security and other taxes	60,487	78,514
Other creditors	236,272	225,345
	---------	---------
	852,920	762,158
	---------	---------

The following liabilities disclosed under creditors falling due within one year are secured by the company:

	2026	2025
	£	£
Other Creditors	195,038	143,767
Obligations under finance leases and hire purchase contracts	10,289	13,816
Bank loans and overdrafts	5,000	30,000

The balances are secured on the assets to which they relate by way of a fixed and floating charge.

8. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	–	5,000
Other creditors	10,632	20,921
	--------	--------
	10,632	25,921
	--------	--------

The following liabilities disclosed under creditors falling due after more than one year are secured by the company:

	2026	2025
	£	£
Obligations under finance leases and hire purchase contracts	10,632	20,921
Bank loans and overdrafts	-	5,000

The balances are secured on the assets to which they relate by way of a fixed and floating charge.

9. Operating leases

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

	2026	2025
	£	£
Not later than 1 year	2,186	7,436
Later than 1 year and not later than 5 years	500,624	629,282
Later than 5 years	–	2,594
	---------	---------
	502,810	639,312
	---------	---------

10. Directors' advances, credits and guarantees

The directors loan account was in credit throughout the year.

11. Related party transactions

The company was under the control of the directors during the year. No transactions with related parties were undertaken such as are required to be disclosed under FRS 102.