false
false
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false
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true
false
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false
false
false
false
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No description of principal activity
2019-08-01
Sage Accounts Production Advanced 2018 Update 1 - FRS
xbrli:pure
xbrli:shares
iso4217:GBP
03078599
2019-08-01
2020-06-30
03078599
2020-06-30
03078599
2019-07-31
03078599
2018-08-01
2019-07-31
03078599
2019-07-31
03078599
core:LandBuildings
core:ShortLeaseholdAssets
2019-08-01
2020-06-30
03078599
core:PlantMachinery
2019-08-01
2020-06-30
03078599
core:MotorVehicles
2019-08-01
2020-06-30
03078599
bus:Director1
2019-08-01
2020-06-30
03078599
bus:Director4
2019-08-01
2020-06-30
03078599
core:WithinOneYear
2020-06-30
03078599
core:WithinOneYear
2019-07-31
03078599
core:ShareCapital
2020-06-30
03078599
core:ShareCapital
2019-07-31
03078599
core:RetainedEarningsAccumulatedLosses
2020-06-30
03078599
core:RetainedEarningsAccumulatedLosses
2019-07-31
03078599
bus:Director4
2019-07-31
03078599
bus:Director4
2019-07-31
03078599
bus:Director4
2018-08-01
2019-07-31
03078599
bus:SmallEntities
2019-08-01
2020-06-30
03078599
bus:AuditExempt-NoAccountantsReport
2019-08-01
2020-06-30
03078599
bus:AbridgedAccounts
2019-08-01
2020-06-30
03078599
bus:SmallCompaniesRegimeForAccounts
2019-08-01
2020-06-30
03078599
bus:PrivateLimitedCompanyLtd
2019-08-01
2020-06-30
03078599
core:IntangibleAssetsOtherThanGoodwill
2019-08-01
2020-06-30
COMPANY REGISTRATION NUMBER:
03078599
Detek Fire & Security Services Limited
|
|
Filleted Unaudited Abridged Financial Statements
|
|
Detek Fire & Security Services Limited
|
|
Abridged Statement of Financial Position
|
|
30 June 2020
|
30 Jun 20
|
31 Jul 19
|
Note
|
£
|
£
|
£
|
|
|
|
|
Fixed assets
Intangible assets
|
5
|
|
3,617
|
3,800
|
Tangible assets
|
6
|
|
8,996
|
9,139
|
|
|
--------
|
--------
|
|
|
12,613
|
12,939
|
|
|
|
|
|
Current assets
Stocks
|
1,000
|
|
1,000
|
Debtors
|
27,995
|
|
50,530
|
Cash at bank and in hand
|
99,913
|
|
101,724
|
|
---------
|
|
---------
|
|
128,908
|
|
153,254
|
|
|
|
|
Creditors: amounts falling due within one year
|
56,817
|
|
109,735
|
|
---------
|
|
---------
|
Net current assets
|
|
72,091
|
43,519
|
|
|
--------
|
--------
|
Total assets less current liabilities
|
|
84,704
|
56,458
|
|
|
|
|
Provisions
Taxation including deferred tax
|
|
1,332
|
1,231
|
|
|
--------
|
--------
|
Net assets
|
|
83,372
|
55,227
|
|
|
--------
|
--------
|
|
|
|
|
Capital and reserves
Called up share capital
|
|
100
|
100
|
Profit and loss account
|
|
83,272
|
55,127
|
|
|
--------
|
--------
|
Shareholders funds
|
|
83,372
|
55,227
|
|
|
--------
|
--------
|
|
|
|
|
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 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 comprehensive income has not been delivered.
For the period ending 30 June 2020 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 period 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 comprehensive income and the abridged statement of financial position for the period ending 30 June 2020 in accordance with Section 444(2A) of the Companies Act 2006.
Detek Fire & Security Services Limited
|
|
Abridged Statement of Financial Position (continued)
|
|
30 June 2020
These abridged financial statements were approved by the
board of directors
and authorised for issue on
23 October 2020
, and are signed on behalf of the board by:
Company registration number:
03078599
Detek Fire & Security Services Limited
|
|
Notes to the Abridged Financial Statements
|
|
Period from 1 August 2019 to 30 June 2020
1.
General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 130 Hobleythick Lane, Westcliff On Sea, Essex, SS0 0RJ.
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 abridged 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 abridged 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.
Intangible assets
Intangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated amortisation and impairment losses
.
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:
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:
|
Land & property leasehold
|
-
|
20% straight line
|
|
Plant & machinery
|
-
|
15% reducing balance
|
|
Motor vehicles
|
-
|
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.
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.
Government grants
Government grants are recognised at the fair value of the asset received or receivable. Grants are not recognised until there is reasonable assurance that the company will comply with the conditions attaching to them and the grants will be received. Government grants are recognised using the accrual model. Under the accrual model, government grants relating to revenue are recognised on a systematic basis over the periods in which the company recognises the related costs for which the grant is intended to compensate. Grants that are receivable as compensation for expenses or losses already incurred or for the purpose of giving immediate financial support to the entity with no future related costs are recognised in income in the period in which it becomes receivable.
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.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.
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 period amounted to
6
(2019:
5
).
5.
Intangible assets
|
£
|
Cost
|
|
At 1 August 2019 and 30 June 2020
|
4,000
|
|
-------
|
Amortisation
|
|
At 1 August 2019
|
200
|
Charge for the period
|
183
|
|
-------
|
At 30 June 2020
|
383
|
|
-------
|
Carrying amount
|
|
At 30 June 2020
|
3,617
|
|
-------
|
At 31 July 2019
|
3,800
|
|
-------
|
|
|
6.
Tangible assets
|
£
|
Cost
|
|
At 1 August 2019
|
26,039
|
Additions
|
1,727
|
Disposals
|
(
643)
|
|
--------
|
At 30 June 2020
|
27,123
|
|
--------
|
Depreciation
|
|
At 1 August 2019
|
16,900
|
Charge for the period
|
1,844
|
Disposals
|
(
617)
|
|
--------
|
At 30 June 2020
|
18,127
|
|
--------
|
Carrying amount
|
|
At 30 June 2020
|
8,996
|
|
--------
|
At 31 July 2019
|
9,139
|
|
--------
|
|
|
7.
Directors' advances, credits and guarantees
During the period the directors entered into the following advances and credits with the company:
|
30 Jun 20
|
|
|
Balance brought forward
|
Advances/ (credits) to the directors
|
Balance outstanding
|
|
|
£
|
£
|
£
|
|
Mr D Williams
|
(
66,279)
|
66,279
|
–
|
|
|
--------
|
--------
|
----
|
|
|
|
|
|
|
31 Jul 19
|
|
|
Balance brought forward
|
Advances/ (credits) to the directors
|
Balance outstanding
|
|
|
£
|
£
|
£
|
|
Mr D Williams
|
–
|
(
66,279)
|
(
66,279)
|
|
|
----
|
--------
|
--------
|
|
|
|
|
|