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REGISTERED NUMBER: 02039243 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 30 April 2025 |

| for |

| Security Wise Limited |

Security Wise Limited (Registered number: 02039243)

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |

Security Wise Limited (Registered number: 02039243)

Balance Sheet

30 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Tangible assets | 5 | 495,080 |  | 417,333 |  |

495,080 |  | 417,333 |  |

CURRENT ASSETS

Stocks | 6 | 36,063 |  | 35,808 |  |

Debtors | 7 | 467,895 |  | 342,557 |  |

Cash at bank and in hand | 1,335,444 |  | 1,405,819 |  |

1,839,402 |  | 1,784,184 |  |

CREDITORS

Amounts falling due within one year | 8 | 888,878 |  | 586,853 |  |

NET CURRENT ASSETS | 950,524 |  | 1,197,331 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,445,604 |  | 1,614,664 |  |

PROVISIONS FOR LIABILITIES | 68,070 |  | 52,185 |  |

NET ASSETS | 1,377,534 |  | 1,562,479 |  |

CAPITAL AND RESERVES

Called up share capital | 4,890 |  | 4,890 |  |

Other reserves | 210 |  | 210 |  |

Retained earnings | 1,372,434 |  | 1,557,379 |  |

SHAREHOLDERS' FUNDS | 1,377,534 |  | 1,562,479 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 November 2025 and were signed on its behalf by:

Mr A McLaughlin - Director

Security Wise Limited (Registered number: 02039243)

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| Security Wise Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 02039243

| Registered office: | Marches House

| March Way

| Battlefield Enterprise Park

| Shewsbury

| Shropshire

| SY1 3JE

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

| Goodwill

| Goodwill has been fully amortised.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | NIL % per annum

| Plant and machinery | - | 15% on reducing balance

| Fixtures and fittings | - | 15% on reducing balance

| Motor vehicles | - | 25% on reducing balance

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Security Wise Limited (Registered number: 02039243)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 26 (2024 - 25 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 May 2024

| and 30 April 2025 | 204,143 |  |

| AMORTISATION

| At 1 May 2024

| and 30 April 2025 | 204,143 |  |

| NET BOOK VALUE

| At 30 April 2025 | - |  |

| At 30 April 2024 | - |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 May 2024 | 186,659 |  | 49,160 |  | 152,691 |  | 395,954 |  | 784,464 |  |

| Additions | 28,839 |  | 24,051 |  | 2,564 |  | 121,730 |  | 177,184 |  |

| Disposals | - |  | - |  | - |  | (50,335 | ) | (50,335 | ) |

| At 30 April 2025 | 215,498 |  | 73,211 |  | 155,255 |  | 467,349 |  | 911,313 |  |

| DEPRECIATION

| At 1 May 2024 | - |  | 42,889 |  | 127,792 |  | 196,450 |  | 367,131 |  |

| Charge for year | - |  | 4,548 |  | 4,119 |  | 76,823 |  | 85,490 |  |

| Eliminated on disposal | - |  | - |  | - |  | (36,388 | ) | (36,388 | ) |

| At 30 April 2025 | - |  | 47,437 |  | 131,911 |  | 236,885 |  | 416,233 |  |

| NET BOOK VALUE

| At 30 April 2025 | 215,498 |  | 25,774 |  | 23,344 |  | 230,464 |  | 495,080 |  |

| At 30 April 2024 | 186,659 |  | 6,271 |  | 24,899 |  | 199,504 |  | 417,333 |  |

Security Wise Limited (Registered number: 02039243)

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

6. | STOCKS

2025 | 2024 |

£ | £ |

| Stocks | 36,063 |  | 35,808 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 403,946 |  | 282,667 |  |

| Other debtors | 63,949 |  | 59,890 |  |

467,895 |  | 342,557 |  |

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 106,621 |  | 112,858 |  |

| Taxation and social security | 147,058 |  | 72,317 |  |

| Other creditors | 635,199 |  | 401,678 |  |

888,878 |  | 586,853 |  |

9. | FINANCIAL COMMITMENTS

| Financial commitments not included in the balance sheet amount to £64,661 (2024 : £45,230).

| These financial commitments represent the total amount of payments remaining for various leases ending in several years between 2025 and 2029.

10. | ULTIMATE CONTROLLING PARTY

| The company was controlled throughout the current period by the directors of Sprink Holdings Ltd.