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Registered number: 08151844










SECURE METERS ASSETS OPERATOR LIMITED










FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 MARCH 2025



 
SECURE METERS ASSETS OPERATOR LIMITED
REGISTERED NUMBER: 08151844

BALANCE SHEET
AS AT 31 MARCH 2025

2025
2024
                                                                     Note
£
£

  

Current assets
  

Debtors
 4 
3,657,858
3,730,000

Cash at bank and in hand
 5 
234,903
75,988

  
3,892,761
3,805,988

  

Creditors: amounts falling due within one year
 6 
(10,419)
(96,210)

Net current assets
  
 
 
3,882,342
 
 
3,709,778

Total assets less current liabilities
  
3,882,342
3,709,778

  

Net assets
  
3,882,342
3,709,778


Capital and reserves
  

Called up share capital 
 7 
3,335,000
3,335,000

Profit and loss account
  
547,342
374,778

  
3,882,342
3,709,778


The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




K Patel
Director
Date: 10 June 2025

Page 1

 
SECURE METERS ASSETS OPERATOR LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

1.


General information

Secure Meters Assets Operator Limited (registered number 8151844) is a company limited by shares, incorporated in England and Wales under the Companies Act. The registered office is Secure House, Lulworth Close, Chandler's Ford, Eastleigh, Hampshire, SO53 3TL.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

 
2.2

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.3

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.4

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.


Page 2

 
SECURE METERS ASSETS OPERATOR LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

3.


Employees




The average monthly number of employees, including directors, during the year was 1 (2024 - 1).


4.


Debtors: Amounts falling due within one year

2025
2024
£
£



Amounts owed by group undertakings
3,657,858
3,730,000

3,657,858
3,730,000



5.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
234,903
75,988



6.


Creditors: Amounts falling due within one year

2025
2024
£
£

Corporation tax
1,589
88,560

Accruals and deferred income
8,830
7,650

10,419
96,210



7.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



3,335,000 (2024 - 3,335,000) Ordinary shares of £1.00 each
3,335,000
3,335,000



8.


Related party transactions

The Company is exempt from disclosing related party transactions with other 100% owned members of the group headed by Secure Meters Limited by virtue of FRS102 section 33.1A.

Page 3

 
SECURE METERS ASSETS OPERATOR LIMITED
 

 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025

9.


Ultimate parent company

The ultimate parent company of Secure Meters Assets Operator Limited at the balance sheet date was Secure Meters Limited, a company incorporated in India. 

The parent of the smallest and largest group for which group accounts including Secure Meters Assets Operator Limited are drawn up is Secure Meters Limited. Copies of the accounts can be obtained from their registered office.


10.


Auditor's information

The auditor's report on the financial statements for the year ended 31 March 2025 was unqualified.

The audit report was signed on 17 June 2025 by Alan Poole BA (Hons) FCA (Senior Statutory Auditor) on behalf of James Cowper Kreston Audit.

Page 4