REGISTERED NUMBER: 11171731 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

SECURE SCREENING SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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.

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 ) .

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

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

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.