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

COMPANY REGISTRATION NUMBER: 2720811

Astra Security Limited

Filleted Unaudited Financial Statements

31 May 2025

Astra Security Limited

Statement of Financial Position

31 May 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	5	254,843	255,958

Current assets

Stocks		203,657	93,670
Debtors	6	666,904	594,894
Cash at bank and in hand		1,479,207	820,804
		------------	------------
		2,349,768	1,509,368

Creditors: amounts falling due within one year	7	883,795	554,475
		------------	------------
Net current assets		1,465,973	954,893
		------------	------------
Total assets less current liabilities		1,720,816	1,210,851
		------------	------------
Net assets		1,720,816	1,210,851
		------------	------------

Capital and reserves

Called up share capital	8	100	100
Profit and loss account		1,720,716	1,210,751
		------------	------------
Shareholders funds		1,720,816	1,210,851
		------------	------------

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 income and retained earnings has not been delivered.

For the year ending 31 May 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 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 .

Astra Security Limited

Statement of Financial Position (continued)

31 May 2025

These financial statements were approved by the board of directors and authorised for issue on 24 October 2025 , and are signed on behalf of the board by:

Mr P Beet

Director

Company registration number: 2720811

Astra Security Limited

Notes to the Financial Statements

Year ended 31 May 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 Units 7 & 8, Northavon Business Centre, Dean Road, Yate, Bristol, BS37 5NH.

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.

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.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

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.

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:

Leasehold property	-	2% straight line
Fixtures & fittings	-	20% straight line
Equipment	-	33% 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.

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.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 15 (2024: 15 ).

5. Tangible assets

	Land and buildings	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 June 2024	288,123	62,406	94,866	445,395
Additions	–	5,979	8,387	14,366
	---------	--------	---------	---------
At 31 May 2025	288,123	68,385	103,253	459,761
	---------	--------	---------	---------
Depreciation
At 1 June 2024	50,202	50,180	89,055	189,437
Charge for the year	6,014	5,370	4,097	15,481
	---------	--------	---------	---------
At 31 May 2025	56,216	55,550	93,152	204,918
	---------	--------	---------	---------
Carrying amount
At 31 May 2025	231,907	12,835	10,101	254,843
	---------	--------	---------	---------
At 31 May 2024	237,921	12,226	5,811	255,958
	---------	--------	---------	---------

6. Debtors

	2025	2024
	£	£
Trade debtors	498,841	420,297
Other debtors	168,063	174,597
	---------	---------
	666,904	594,894
	---------	---------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	–	8,656
Trade creditors	446,954	333,291
Corporation tax	312,084	130,856
Social security and other taxes	25,974	26,581
Other creditors	98,783	55,091
	---------	---------
	883,795	554,475
	---------	---------

The bank loans are secured by fixed and floating charges.

8. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
'A' Ordinary shares of £ 1 each	51	51	51	51
'B' Ordinary shares of £ 1 each	35	35	35	35
'C' Ordinary shares of £ 1 each	4	4	4	4
'D' Ordinary shares of £ 1 each	5	5	5	5
'E' Ordinary shares of £ 1 each	5	5	5	5
	----	----	----	----
	100	100	100	100
	----	----	----	----

9. Directors' advances, credits and guarantees

During the year the directors entered into the following advances and credits with the company:

	2025
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr S. Bird	5,332	–	5,332
Mr P Beet	70,370	3,394	73,764
	--------	-------	--------
	75,702	3,394	79,096
	--------	-------	--------

	2024
	Balance brought forward	Advances/ (credits) to the directors	Balance outstanding
	£	£	£
Mr S. Bird	5,332	–	5,332
Mr P Beet	67,748	2,622	70,370
	--------	-------	--------
	73,080	2,622	75,702
	--------	-------	--------

Loans to directors are repayable on demand with interest being charged at HMRC rates.