IRIS Accounts Production v25.4.0.155 11171731 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 11171731 2024-12-31 11171731 2025-12-31 11171731 2025-01-01 2025-12-31 11171731 2023-12-31 11171731 2024-01-01 2024-12-31 11171731 2024-12-31 11171731 ns15:EnglandWales 2025-01-01 2025-12-31 11171731 ns14:PoundSterling 2025-01-01 2025-12-31 11171731 ns10:Director1 2025-01-01 2025-12-31 11171731 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 11171731 ns10:SmallEntities 2025-01-01 2025-12-31 11171731 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 11171731 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 11171731 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 11171731 ns10:FullAccounts 2025-01-01 2025-12-31 11171731 1 2025-01-01 2025-12-31 11171731 ns10:Director2 2025-01-01 2025-12-31 11171731 ns10:RegisteredOffice 2025-01-01 2025-12-31 11171731 ns5:CurrentFinancialInstruments 2025-12-31 11171731 ns5:CurrentFinancialInstruments 2024-12-31 11171731 ns5:Non-currentFinancialInstruments 2025-12-31 11171731 ns5:Non-currentFinancialInstruments 2024-12-31 11171731 ns5:ShareCapital 2025-12-31 11171731 ns5:ShareCapital 2024-12-31 11171731 ns5:SharePremium 2025-12-31 11171731 ns5:SharePremium 2024-12-31 11171731 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 11171731 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 11171731 ns5:IntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 11171731 ns5:IntangibleAssetsOtherThanGoodwill 2024-12-31 11171731 ns5:IntangibleAssetsOtherThanGoodwill 2025-12-31 11171731 ns5:IntangibleAssetsOtherThanGoodwill 2024-12-31 11171731 ns5:PlantMachinery 2024-12-31 11171731 ns5:PlantMachinery 2025-01-01 2025-12-31 11171731 ns5:PlantMachinery 2025-12-31 11171731 ns5:PlantMachinery 2024-12-31 11171731 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-12-31 11171731 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-01-01 2025-12-31 11171731 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2025-12-31 11171731 ns5:LeasedAssetsHeldAsLessee ns5:PlantMachinery 2024-12-31 11171731 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 11171731 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31 11171731 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-12-31 11171731 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-12-31 11171731 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2025-12-31 11171731 ns5:HirePurchaseContracts ns5:BetweenOneFiveYears 2024-12-31 11171731 ns5:HirePurchaseContracts 2025-12-31 11171731 ns5:HirePurchaseContracts 2024-12-31

REGISTERED NUMBER: 11171731 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

SECURE SCREENING SERVICES LTD

SECURE SCREENING SERVICES LTD (REGISTERED NUMBER: 11171731) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| SECURE SCREENING SERVICES LTD |

COMPANY INFORMATION

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | M Aldridge

| M J Price

| REGISTERED OFFICE: | Unit 5 Vitrage Technical Park 27 Witney

| Nuffield Industrial Estate

| Poole

| BH17 0GL

| REGISTERED NUMBER: | 11171731 (England and Wales)

| ACCOUNTANTS: | Lewis Brownlee (Chichester) Limited

| Chartered Accountants

| Appledram Barns

| Birdham Road

| Chichester

| West Sussex

| PO20 7EQ

SECURE SCREENING SERVICES LTD (REGISTERED NUMBER: 11171731) |

BALANCE SHEET

31 DECEMBER 2025

2025 | 2024 |

as restated |

| Notes | £ | £ | £ | £

FIXED ASSETS

Intangible assets | 4 | 370,646 |  | 173,748 |  |

Tangible assets | 5 | 99,466 |  | 116,566 |  |

470,112 |  | 290,314 |  |

CURRENT ASSETS

Debtors | 6 | 274,238 |  | 248,954 |  |

Cash at bank and in hand | 268,995 |  | 132,786 |  |

543,233 |  | 381,740 |  |

CREDITORS

Amounts falling due within one year | 7 | 743,262 |  | 657,486 |  |

NET CURRENT LIABILITIES | (200,029 | ) | (275,746 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 270,083 |  | 14,568 |  |

CREDITORS

Amounts falling due after more than one year | 8 | 23,932 |  | 152,377 |  |

NET ASSETS/(LIABILITIES) | 246,151 |  | (137,809 | ) |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 1 |  |

Share premium | 299,999 |  | - |  |

Retained earnings | (53,850 | ) | (137,810 | ) |

246,151 |  | (137,809 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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.

SECURE SCREENING SERVICES LTD (REGISTERED NUMBER: 11171731) |

BALANCE SHEET - continued

31 DECEMBER 2025

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 January 2026 and were signed on its behalf by:

M J Price - Director

SECURE SCREENING SERVICES LTD (REGISTERED NUMBER: 11171731) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Secure Screening Services Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentational currency of the financial statements is the Pound Sterling (£) which is rounded to the nearest pound (£).

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.

| Going concern

| These financial statements have been prepared on a going concern basis. The directors have undertaken cost reduction measures to assist in improving profitability. The company also has significant new customer contracts in the pipeline. The directors and shareholders have also reviewed the state of business and confirmed that their support will remain in place, therefore it is of the directors opinion that the business remains a going concern.

| Turnover

| Turnover represents net invoiced sales of services, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover is comprised of services rendered for data analysis and personal detail screening. Turnover is recognised during the period which it falls due.

| 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.

| Development costs are being amortised evenly over their estimated useful life of five years.

| Development expenditure on internally generated intangible assets is capitalised when all of the following conditions are met:

| - |  |  | The technical feasibility of completing the intangible asset so that it will be available for use or sale; |  |

| - |  |  | The intention to complete the intangible asset and use or sell it; |  |

| - |  |  | The ability to use or sell the intangible asset; |  |

| - |  |  | How the intangible asset will generate probable future economic benefits; |  |

| - |  |  | The availability of adequate technical, financial and other resources to complete the development; and |  |

| - |  |  | The ability to measure reliably the expenditure attributable to the intangible asset during its development. |  |

| Expenditure that does not meet the above criteria continues to be expensed as incurred.

SECURE SCREENING SERVICES LTD (REGISTERED NUMBER: 11171731) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Change in accounting policy

| During the year, the directors reviewed the accounting treatment applied to internal development costs incurred in relation to the development of an innovate platform to automate the candidate screening process. Previously, all internal development expenditure was expensed as incurred.

| Following this review, the directors concluded that the project meets the criteria for capitalisation under Section 18 of FRS 102. Accordingly, the Company has changed its accounting policy so that qualifying development expenditure is now capitalised as an intangible asset rather than expensed.

| The change relates specifically to internally generated development costs incurred on the development of an innovate platform to automate the candidates screening process, which represents a clearly identifiable project with probable future economic benefits.

| The directors consider this change to result in more reliable and relevant information being presented, as the expenditure now reflects the creation of a long-term asset rather than a period cost.

| This change in accounting policy has been applied retrospectively in accordance with FRS 102 Section 10. Prior-year comparative figures have been restated where material to reflect the capitalisation of qualifying development expenditure.

| Where it was impracticable to determine the amount of development costs that would have been capitalised in earlier periods, the policy has been applied from the earliest date practicable.

| Following the adjustment, the full amount of £217,815 has been recognised as an intangible asset addition in the period ended 31 December 2024. As a result of the prior year adjustment, including the related amortisation adjustments, the retained earnings reserve deficit as at 1 January 2025 has decreased by £173,748.

| Tangible fixed assets

| Tangible fixed assets held for the company’s own use are stated at cost less accumulated depreciation and accumulated impairment losses.

| Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

| Plant and machinery |  | - |  | 25% on cost |  |

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

| Motor vehicles |  | - |  | 25% on cost |  |

| Computer equipment |  | - |  | 15% on reducing balance |  |

| Assets held under finance leases are depreciated in the same way as owned assets.

| At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss, if any. Where it is not possible to estimate the recoverable amount of the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

| Financial instruments

| Financial instruments are classified by the director as basis or advanced following the conditions in FRS 102 section 1A. Basic financial instruments are recognised at amortised cost using the effective interest method unless the effect of discounting would be immaterial, in which case they are stated at cost. The company has no advanced financial instruments.

SECURE SCREENING SERVICES LTD (REGISTERED NUMBER: 11171731) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

| 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.

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred, excluding staff costs relating to development which are capitalised and written off over their estimated useful life.

| Leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

| 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.

| Employee benefits

| The costs of short-term employee benefits are recognised as a liability and an expense. The cost of any unused holiday entitlement is recognised in the period in which the employee's services are received.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 35 (2024 - 34 ) .

SECURE SCREENING SERVICES LTD (REGISTERED NUMBER: 11171731) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

4. | INTANGIBLE FIXED ASSETS

Other |

intangible |

assets |

| £

| COST

| At 1 January 2025 | 217,185 |  |

| Additions | 300,418 |  |

| At 31 December 2025 | 517,603 |  |

| AMORTISATION

| At 1 January 2025 | 43,437 |  |

| Charge for year | 103,520 |  |

| At 31 December 2025 | 146,957 |  |

| NET BOOK VALUE

| At 31 December 2025 | 370,646 |  |

| At 31 December 2024 | 173,748 |  |

5. | TANGIBLE FIXED ASSETS

Plant and |

machinery |

etc |

| £

| COST

| At 1 January 2025 | 166,926 |  |

| Additions | 8,280 |  |

| At 31 December 2025 | 175,206 |  |

| DEPRECIATION

| At 1 January 2025 | 50,360 |  |

| Charge for year | 25,380 |  |

| At 31 December 2025 | 75,740 |  |

| NET BOOK VALUE

| At 31 December 2025 | 99,466 |  |

| At 31 December 2024 | 116,566 |  |

SECURE SCREENING SERVICES LTD (REGISTERED NUMBER: 11171731) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and |

machinery |

etc |

| £

| COST

| At 1 January 2025

| and 31 December 2025 | 52,300 |  |

| DEPRECIATION

| At 1 January 2025 | 14,165 |  |

| Charge for year | 13,075 |  |

| At 31 December 2025 | 27,240 |  |

| NET BOOK VALUE

| At 31 December 2025 | 25,060 |  |

| At 31 December 2024 | 38,135 |  |

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

2025 | 2024 |

as restated |

| £ | £

| Trade debtors | 191,508 |  | 125,512 |  |

| Other debtors | 82,730 |  | 123,442 |  |

274,238 |  | 248,954 |  |

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

2025 | 2024 |

as restated |

| £ | £

| Bank loans and overdrafts | 120,690 |  | 136,007 |  |

| Hire purchase contracts (see note 9) | 7,752 |  | 6,164 |  |

| Trade creditors | 169,227 |  | 247,642 |  |

| Taxation and social security | 296,354 |  | 196,996 |  |

| Other creditors | 149,239 |  | 70,677 |  |

743,262 |  | 657,486 |  |

8. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

as restated |

| £ | £

| Bank loans | - |  | 120,693 |  |

| Hire purchase contracts (see note 9) | 23,932 |  | 31,684 |  |

23,932 |  | 152,377 |  |

SECURE SCREENING SERVICES LTD (REGISTERED NUMBER: 11171731) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

9. | LEASING AGREEMENTS

| Minimum lease payments under hire purchase fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

as restated |

| £ | £

| Net obligations repayable:

| Within one year | 7,752 |  | 6,164 |  |

| Between one and five years | 23,932 |  | 31,684 |  |

31,684 |  | 37,848 |  |

| At 31 December 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £7,763 (2024: £23,268).

10. | SECURED DEBTS

| Liabilities that relate to Hire Purchase contracts are secured over the assets to which they relate.

| There is a fixed and floating charge over the assets of the company as a result of the company's banking facilities.

11. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| During the year, a director was advanced £1,131 (2024: £144). At the balance sheet date, £26,863 (2024: £25,732) was due to the company from the director. Interest has been charged on the balance at the HMRC official rate and the balance is repayable on demand.

12. | RELATED PARTY DISCLOSURES

| At the balance sheet date the company owed an entity under the control of a director £9,091 (2024: £58,442) During the year the company was advanced £649 (2024: £84,000) and repaid £50,000 (2024: £50,000). No interest has been charged on the balance and it is repayable on demand.

| During the year a director advanced the company £60,000 (2024: Nil) the loan is interest free with no fixed terms for repayment.