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COMPANY REGISTRATION NUMBER: 01952631

Zeta Alarms Limited

Financial Statements

31 October 2025

Zeta Alarms Limited

Financial Statements

Year ended 31 October 2025

CONTENTS | PAGE

Officers and professional advisers | 1

Strategic report | 2

Directors' report | 4

Independent auditor's report to the members | 7

Statement of comprehensive income | 11

Statement of financial position | 12

Statement of changes in equity | 13

Statement of cash flows | 14

Notes to the financial statements | 15

Zeta Alarms Limited

Officers and Professional Advisers

The board of directors | Mr G M El-Hoss
| Miss L El-Hoss
| Mr N Jones
| Mrs C M El-Hoss

Company secretary | Mrs C El-Hoss

Registered office | Detection House
| 72-78 Morfa Road
| Swansea
| SA1 2EN

Auditor | James & Uzzell Ltd
| Chartered accountants & Statutory Auditor
| Axis 15, Axis Court
| Mallard Way
| Riverside Business Park
| Swansea
| SA7 0AJ

Zeta Alarms Limited

Strategic Report

Year ended 31 October 2025
REVIEW OF BUSINESS The results for the year and the financial position at the year end were in line with the original expectations of the director. The company will aim to maintain the current margins throughout the year ending 31st October 2026.
PRINCIPAL RISKS AND UNCERTAINTIES The company operates in a very competitive market and has secured its position and good reputation by providing a quality service. The company trades within the UK and overseas and as a result has not been adversely affected by the current economic climate within the UK. The majority of overseas trading is not conducted with countries within the European Union and therefore Brexit did not cause an adverse affect on the company results. The Middle Eastern war risk has been considered and deemed as no risk to the company and its results.
DEVELOPMENT AND PERFORMANCE The directors aim to maintain the management policies which have resulted in the company`s growth & stability in recent years. They consider that the current year will be profitable and gross profit margins will exceed the prior year. The company operates a bonus scheme which is effective for the period from 2010. The amounts are calculated as follows:- a) Mr G El-Hoss will receive a bonus of 30% of pre tax profits annually. b) Annual bonuses as a percentage of pre tax profits have been paid during the year to the following directors:- Lydia El Hoss 3.0% Nick Jones 2.5%. Some of the directors wages costs are included within the company's R&D claim each year for the work undertaken by Mr G El-Hoss and Mr N Jones .
FINANCIAL KEY PERFORMANCE INDICATORS The key performance indicators are set out below:

|  | 2025 | 2024
| Turnover (£) | 13,105,301 | 12,360,315
| Gross Profit (%) | 32 | 32
| Net Profit (%) | 11 | 12

This report was approved by the board of directors on 22 January 2026 and signed on behalf of the board by:
MR G EL-HOSS
Mr G M El-Hoss
Director

Zeta Alarms Limited

Directors' Report

Year ended 31 October 2025
The directors present their report and the financial statements of the company for the year ended 31 October 2025 .
DIRECTORS
The directors who served the company during the year were as follows:

Mr G M El-Hoss |
Miss L El-Hoss |
Mr N Jones |
Mrs C M El-Hoss |

DIVIDENDS
Particulars of recommended dividends are detailed in note 14 to the financial statements.
FUTURE DEVELOPMENTS
The directors are optimistic regarding the future prospects of the company and consider that the current year will continue to be profitable. The company has maintained its long standing relationship with a number of customers & suppliers both in the UK and foreign markets and aims to expand its customer base in the coming year.
The company is preparing to expand the market to include a wide range of the southeastern territories, mainly India, Taiwan, Indonesia and Malasia. Also exploring the south American market. All includes increasing share of market of existing markets such as Saudi Arabia, Egypt and Iraq.
All efforts in building a successful online training facility during the last 12 month will help in increasing end user and installer training that will grow the market via existing appointed dealers.
The directors will endeavour to keep expanding the product range, such as the addressable gas detection, Addressable disabled toilet alarm and fire telephone system to meet all distributors demand.
A marketing manager who resides locally in Saudi has been recruited and he will be entrusted to increase the Velocity VDOT products sale during 2026 and beyond.
During 2026, the accounting package shall be upgraded to sage 200 .
FINANCIAL INSTRUMENTS
The company's financial assets and liabilities consist of fixed assets, trade debtors and creditors and cash balances. The company's exposure to financial risk is low.
RESEARCH AND DEVELOPMENT
The company will continue its policy of investment in research and development in order to retain a competitive position in the market.
QUALIFYING INDEMNITY PROVISION
The Articles of Association of the Company contain an indemnity in favour of all the Directors of the Company that, subject to law, indemnifies the Directors, out of the assets of the Company, from any liability incurred by them in defending any proceedings in which judgement is given in their favour (or otherwise disposed of without any finding or admission of any material breach of duty on their part).
DISCLOSURE OF INFORMATION IN THE STRATEGIC REPORT
The company has chosen in accordance with section 414C(11) of the Companies Act 2006 (Strategic Report and Directors' Report) Regulations 2013 to set out in the company's strategic report information required by schedule 7 of the Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008.
DIRECTORS' RESPONSIBILITIES STATEMENT
The directors are responsible for preparing the strategic report, directors' report and the financial statements in accordance with applicable law and regulations. Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and the profit or loss of the company for that period. In preparing these financial statements, the directors are required to: - select suitable accounting policies and then apply them consistently; - make judgments and accounting estimates that are reasonable and prudent; - prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities. DISCLOSURE OF INFORMATION TO THE AUDITORS
Each of the persons who is a director at the date of approval of this report confirms that:
- so far as they are aware, there is no relevant audit information of which the company's auditor is unaware; and - they have taken all steps that they ought to have taken as a director to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information.
This report was approved by the board of directors on 22 January 2026 and signed on behalf of the board by:
MR G EL-HOSS
Mr G M El-Hoss
Director

Zeta Alarms Limited

Independent Auditor's Report to the Members of Zeta Alarms Limited

Year ended 31 October 2025
OPINION
We have audited the financial statements of Zeta Alarms Limited (the 'company') for the year ended 31 October 2025 which comprise the statement of comprehensive income, statement of financial position, statement of changes in equity, statement of cash flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice). In our opinion the financial statements: - give a true and fair view of the state of the company's affairs as at 31 October 2025 and of its profit for the year then ended; - have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; - have been prepared in accordance with the requirements of the Companies Act 2006.
BASIS FOR OPINION
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
CONCLUSIONS RELATING TO GOING CONCERN
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
OTHER INFORMATION
The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.
OPINIONS ON OTHER MATTERS PRESCRIBED BY THE COMPANIES ACT 2006
In our opinion, based on the work undertaken in the course of the audit:
- the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Strategic report and Directors' Report have been prepared in accordance with applicable legal requirements.
MATTERS ON WHICH WE ARE REQUIRED TO REPORT BY EXCEPTION
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion: - adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or - the financial statements are not in agreement with the accounting records and returns; or - certain disclosures of directors' remuneration specified by law are not made; or - we have not received all the information and explanations we require for our audit.
RESPONSIBILITIES OF DIRECTORS
As explained more fully in the directors' responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
AUDITOR'S RESPONSIBILITIES FOR THE AUDIT OF THE FINANCIAL STATEMENTS
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: We obtained an understanding of the legal regulatory frameworks that are applicable to the company and determined that the most significant of those relate to the reporting framework (United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Stand as applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice)) and the relevant tax compliance regulations, principally relating to those issued by HMRC. In addition, we concluded that there are certain significant laws and regulations which may have an effect on the determination of the amounts and disclosures in the financial statements being the General Data Protection Regulation, and those laws and regulations relating to health and safety and employee matters. We understood how the company is complying with those frameworks by making enquiries of management and those responsible for legal and compliance procedures. We corroborated our enquiries through discussion with the directors and by understanding the entity level controls implemented by those charged with governance. We assessed the susceptibility of the Company's financial statements to material misstatement, including how fraud might occur by meeting with management to understand where it considered there was susceptibility to fraud. We also considered where the significant estimates and judgements are in the financial statements. We assessed the programmes and controls that the company has established to address risks identified, or that otherwise prevent, deter and detect fraud; and how senior management monitors those programmes and controls. Where risk was considered to be higher, we performed audit procedures to address each identified fraud risk. These procedures were designed to provide reasonable assurance that the financial statements were free from fraud or error. Based on this understanding we designed our audit procedures to identify non compliance with such laws and regulations. Our procedures involved journal entry testing, with a focus on manual journals or unusual transactions based on our understanding of the business, review of health and safety records and ensuring compliance certificates are all up to date with no evidence of non compliance. Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: - Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. - Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors. - Conclude on the appropriateness of the directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the company to cease to continue as a going concern. - Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. USE OF OUR REPORT
This report is made solely to the company's members, as a body, in accordance with chapter 3 of part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

ALISON JAYNE UZZELL FCCA
(Senior Statutory Auditor)

For and on behalf of
James & Uzzell Ltd
Chartered accountants & Statutory Auditor
Axis 15, Axis Court
Mallard Way
Riverside Business Park
Swansea
SA7 0AJ

22 January 2026

Zeta Alarms Limited

Statement of Comprehensive Income

Year ended 31 October 2025

| 2025 | 2024
Note | £ | £
TURNOVER | 4 | 13,105,301 | 12,360,315

Cost of sales | 8,886,476 | 8,458,260
| ------------- | -------------
GROSS PROFIT | 4,218,825 | 3,902,055

Other Costs | 520 | –
Administrative expenses | 2,840,764 | 2,547,799
Other operating income | 5 | 16,660 | 7,776
|  | ------------ | ------------
OPERATING PROFIT | 6 | 1,394,201 | 1,362,032

Other interest receivable and similar income | 11 | 62,805 | 67,694
Interest payable and similar expenses | 12 | – | 195
| ------------ | ------------
PROFIT BEFORE TAXATION | 1,457,006 | 1,429,531

Tax on profit | 13 | 238,525 | 94,883
| ------------ | ------------
PROFIT FOR THE FINANCIAL YEAR AND TOTAL COMPREHENSIVE INCOME | 1,218,481 | 1,334,648
| ------------ | ------------

All the activities of the company are from continuing operations.

Zeta Alarms Limited

Statement of Financial Position

31 October 2025

| 2025 | 2024
Note | £ | £

FIXED ASSETS

Tangible assets | 15 | 321,146 | 387,679

CURRENT ASSETS

Stocks | 16 | 4,841,414 | 5,147,762
Debtors | 17 | 3,898,813 | 4,087,849
Cash at bank and in hand | 4,223,567 | 2,990,186
| ------------- | -------------
| 12,963,794 | 12,225,797

CREDITORS: amounts falling due within one year | 18 | 4,413,231 | 4,592,900
| ------------- | -------------
NET CURRENT ASSETS | 8,550,563 | 7,632,897
| ------------ | ------------
TOTAL ASSETS LESS CURRENT LIABILITIES | 8,871,709 | 8,020,576

PROVISIONS

Taxation including deferred tax | 19 | 50,887 | –
| ------------ | ------------
NET ASSETS | 8,820,822 | 8,020,576
| ------------ | ------------

CAPITAL AND RESERVES

Called up share capital | 22 | 60,192 | 60,192
Share premium account | 23 | 150,460 | 150,460
Profit and loss account | 23 | 8,610,170 | 7,809,924
| ------------ | ------------
SHAREHOLDERS FUNDS | 8,820,822 | 8,020,576
| ------------ | ------------

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the medium companies regime.
These financial statements were approved by the board of directors and authorised for issue on 22 January 2026 , and are signed on behalf of the board by:
Mr G M El-Hoss
Mr G M El-Hoss
Director
Company registration number: 01952631

Zeta Alarms Limited

Statement of Changes in Equity

Year ended 31 October 2025

| Called up share capital | Share premium account | Profit and loss account | Total
| £ | £ | £ | £
AT 1 NOVEMBER 2023 | 60,192 | 150,460 | 6,897,660 | 7,108,312
Profit for the year |  |  | 1,334,648 | 1,334,648
| -------- | --------- | ------------ | ------------
TOTAL COMPREHENSIVE INCOME FOR THE YEAR | – | – | 1,334,648 | 1,334,648
Dividends paid and payable | 14 | – | – | ( 422,384) | ( 422,384)
| -------- | --------- | ------------ | ------------
TOTAL INVESTMENTS BY AND DISTRIBUTIONS TO OWNERS | – | – | ( 422,384) | ( 422,384)
AT 31 OCTOBER 2024 | 60,192 | 150,460 | 7,809,924 | 8,020,576
Profit for the year |  |  | 1,218,481 | 1,218,481
| -------- | --------- | ------------ | ------------
TOTAL COMPREHENSIVE INCOME FOR THE YEAR | – | – | 1,218,481 | 1,218,481
Dividends paid and payable | 14 | – | – | ( 418,235) | ( 418,235)
| ---- | ---- | --------- | ---------
TOTAL INVESTMENTS BY AND DISTRIBUTIONS TO OWNERS | – | – | ( 418,235) | ( 418,235)
| -------- | --------- | ------------ | ------------
AT 31 OCTOBER 2025 | 60,192 | 150,460 | 8,610,170 | 8,820,822
| -------- | --------- | ------------ | ------------

Zeta Alarms Limited

Statement of Cash Flows

Year ended 31 October 2025

| 2025 | 2024
Note | £ | £
Cash generated from operations | 24 | 1,684,488 | 293,812

Interest paid | – | ( 195)
Interest received | 62,805 | 67,694
Tax paid | ( 94,572) | ( 45,469)
| ------------ | ---------
Net cash from operating activities | 1,652,721 | 315,842
| ------------ | ---------

CASH FLOWS FROM INVESTING ACTIVITIES

Purchase of tangible assets | ( 1,105) | ( 249,564)
| ------------ | ---------
Net cash used in investing activities | ( 1,105) | ( 249,564)
| ------------ | ---------

CASH FLOWS FROM FINANCING ACTIVITIES

Dividends paid | ( 418,235) | ( 422,384)
| ------------ | ---------
Net cash used in financing activities | ( 418,235) | ( 422,384)
| ------------ | ---------

NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS | 1,233,381 | ( 356,106)
CASH AND CASH EQUIVALENTS AT BEGINNING OF YEAR | 2,990,186 | 3,346,292
| ------------ | ------------
CASH AND CASH EQUIVALENTS AT END OF YEAR | 4,223,567 | 2,990,186
| ------------ | ------------

Zeta Alarms Limited

Notes to the Financial Statements

Year ended 31 October 2025
1. GENERAL INFORMATION
Zeta Alarms Limited is a private company limited by shares incorporated in England & Wales, United Kingdom. The address of the registered office is given in the company information on page 1 of these financial statements. The nature of the company's operations and principal activities are those of fire alarm/system manufacturer and exporter.
2. STATEMENT OF COMPLIANCE
The financial statements have been prepared in accordance with applicable accounting standards including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS102) and the Companies Act 2006.
3. ACCOUNTING POLICIES
Basis of preparation
These financial statements only include the results of the individual entity made up to 31 October 2025. The reporting period of these financial statements and its comparative period is 12 months. The financial statements have been prepared on a going concern basis under the historical cost convention, modified to include certain items at fair value. The financial statements are prepared in sterling which is the functional currency of the company and rounded to the nearest £1. The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
Employee benefits
When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.
The company operates a defined contribution plan for the benefit of its employees. Contributions are expensed as they become payable.
Loans and borrowings
Loans and borrowings are initially recognised at the transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.
Going concern
The company meets its day-to-day working capital requirements through its bank facilities. The company's forecasts and projections, taking into account reasonably possible changes in trading performance, showing that the company should be able to operate within the level of its current facilities. After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Therefore the company continues to adopt the going concern basis in preparing the financial statements.
Debtors and creditors receivable/payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Research & development
Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.
Provisions
Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.
Cash and cash equivalents
Cash and cash equivalents includes cash in hand, deposits held at call with bank, other short-term highly liquid investments with original maturities of three months or less and bank overdrafts, when applicable, are shown within borrowings in current liabilities.
Critical accounting judgements and estimation uncertainty
The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below. i) Useful economic lives of tangible assets The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical conditions of the assets. See the tangible assets note for the carrying amount of the property plant and equipment, and note 3 for the useful economic lives for each class of assets. (ii) Impairment of debtors The company makes an estimate of the recoverable value of trade and other debtors. When assessing impairment of trade and other debtors, management considers factors including the current credit rating of the debtor, the ageing profile of debtors and historical experience. See the debtors note for the net carrying amount of the debtors and associated impairment provision. (iii) Stock Provisioning The company sells fire alarms and its components and is subject to consumer demands. As a result it is necessary to consider the recoverability of the cost of stock and the associated provisioning required. When calculating the stock provision, management considers the nature and condition of the stock, as well as applying assumptions around anticipated saleability. (iv) Going Concern The company meets its day-to-day working capital requirements through its bank facilities. The company's forecasts and projections, taking into account reasonably possible changes in trading performance, showing that the company should be able to operate within the level of its current facilities. After making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Therefore the company continues to adopt the going concern basis in preparing the financial statements. (v) Research & Development Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated. (vi) Provisions Estimates are used in determining the value of provisions when recognised. This will be based on historical information, known expectations and reasonable outcomes
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows: i) Sale of Goods Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually when goods are delivered to customers. ii) Interest receivable Interest income is recognised using the effective interest method. iii) Other Income Other income is recognised on receipt of the relevant monies. All other income is reanalysed where possible.
Exceptional items
Exceptional items are disclosed separately in the financial statements in order to provide further understanding of the financial performance of the entity. They are material items of income or expense that have been shown separately because of their nature or amount.
Tax
Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date. Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.
Leases
Rentals payable and receivable under operating leases are charged to the profit and loss account on a straight line basis over the period of the lease.
Tangible assets
Tangible fixed assets are stated at cost (or deemed cost), or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.
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 and buildings | - | 2% straight line
| Plant and machinery | - | 20% straight line
| Fixtures and fittings | - | 25% straight line
| Motor Vehicles | - | 25% straight line

Impairment
Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit or loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.
Stocks
Stocks are stated 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 stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.
Provisions
Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.
4. TURNOVER
Turnover arises from:

| 2025 | 2024
| £ | £
Sale of goods | 13,105,301 | 12,360,315
| ------------- | -------------

The turnover is attributable to the one principal activity of the company. An analysis of turnover by the geographical markets that substantially differ from each other is given below:

| 2025 | 2024
| £ | £
United Kingdom | 1,079,724 | 1,210,257
Overseas | 12,025,577 | 11,150,058
| ------------- | -------------
| 13,105,301 | 12,360,315
| ------------- | -------------

5. OTHER OPERATING INCOME

| 2025 | 2024
| £ | £
Management charges receivable | 10,087 | –
Other operating income | 6,573 | 7,776
| -------- | ------
| 16,660 | 7,776
| -------- | ------

6. OPERATING PROFIT
Operating profit or loss is stated after charging:

| 2025 | 2024
| £ | £
Depreciation of tangible assets | 67,638 | 54,966
Research and development expenditure written off | 79,144 | 105,753
Operating lease rentals | 32,095 | 12,563
Foreign currency exchange gains/losses | 19,087 | 169,189
| -------- | ---------

7. AUDITOR'S REMUNERATION

| 2025 | 2024
| £ | £
Fees payable for the audit of the financial statements | 16,815 | 15,715
| -------- | --------

8. STAFF COSTS
The average number of persons employed by the company during the year, including the directors, amounted to:

| 2025 | 2024
| No. | No.
Production staff | 23 | 22
Administrative staff | 12 | 9
| ---- | ----
| 35 | 31
| ---- | ----

The aggregate payroll costs incurred during the year, relating to the above, were:

| 2025 | 2024
| £ | £
Wages and salaries | 2,424,902 | 2,072,370
Social security costs | 372,314 | 232,804
Other pension costs | 25,538 | 89,912
| ------------ | ------------
| 2,822,754 | 2,395,086
| ------------ | ------------

9. DIRECTORS' REMUNERATION
The directors' aggregate remuneration in respect of qualifying services was:

| 2025 | 2024
| £ | £
Remuneration | 1,894,319 | 1,216,877
Company contributions to defined contribution pension plans | 43,983 | 72,909
| ------------ | ------------
| 1,938,302 | 1,289,786
| ------------ | ------------

The number of directors who accrued benefits under company pension plans was as follows:

| 2025 | 2024
| No. | No.
Defined contribution plans | 4 | 4
| ---- | ----

Remuneration of the highest paid director in respect of qualifying services:

| 2025 | 2024
| £ | £
Aggregate remuneration | 800,177 | 828,143
Company contributions to defined contribution pension plans | 3,454 | 3,454
| --------- | ---------
| 803,631 | 831,597
| --------- | ---------

10. EXCEPTIONAL ITEMS

| 2025 | 2024
| £ | £
Loan write offs | 520 | –
| ---- | ----

The exceptional item during 2025 related to loan write offs.
11. OTHER INTEREST RECEIVABLE AND SIMILAR INCOME

| 2025 | 2024
| £ | £
Interest on cash and cash equivalents | 62,719 | 67,297
Interest on tax repayments | 86 | 397
| -------- | --------
| 62,805 | 67,694
| -------- | --------

12. INTEREST PAYABLE AND SIMILAR EXPENSES

| 2025 | 2024
| £ | £
Interest payable on overdue taxes | – | 195
| ---- | ----

13. TAX ON PROFIT
Major components of tax expense

| 2025 | 2024
| £ | £

Current tax:

UK current tax expense | 196,627 | 139,955
Adjustments in respect of prior periods | ( 8,989) | ( 45,072)
| --------- | ---------
Total current tax | 187,638 | 94,883
| --------- | ---------

Deferred tax:

Origination and reversal of timing differences | 50,887 | –
| --------- | --------
Tax on profit | 238,525 | 94,883
| --------- | --------

Reconciliation of tax expense
The tax assessed on the profit on ordinary activities for the year is lower than (2024: lower than) the standard rate of corporation tax in the UK of 25 % (2024: 25 %).

| 2025 | 2024
| £ | £
Profit on ordinary activities before taxation | 1,457,006 | 1,429,531
| ------------ | ------------
Profit on ordinary activities by rate of tax | 364,252 | 357,383
Adjustment to tax charge in respect of prior periods | ( 8,989) | ( 45,072)
Effect of expenses not deductible for tax purposes | ( 184,259) | ( 126,327)
Effect of capital allowances and depreciation | 16,634 | ( 48,649)
Utilisation of tax losses | – | ( 42,452)
Deferred Tax | 50,887 | –
| ------------ | ------------
Tax on profit | 238,525 | 94,883
| ------------ | ------------

Factors that may affect future tax expense
There are no tax rate changes proposed that would have an effect on the calculation of deferred tax.
14. DIVIDENDS

| 2025 | 2024
| £ | £
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year ) | 418,235 | 422,384
| --------- | ---------

15. TANGIBLE ASSETS

| Land and buildings | Plant and machinery | Fixtures and fittings | Motor vehicles | Total
| £ | £ | £ | £ | £
Cost |  |  |  |  |
At 1 November 2024 | 282,920 | 374,545 | 326,136 | 145,258 | 1,128,859
Additions | – | 1 | 1,105 | – | 1,106
Disposals | – | ( 195,331) | ( 111,870) | – | ( 307,201)
| --------- | --------- | --------- | --------- | ------------
At 31 October 2025 | 282,920 | 179,215 | 215,371 | 145,258 | 822,764
| --------- | --------- | --------- | --------- | ------------
Depreciation |  |  |  |  |
At 1 November 2024 | 124,601 | 364,292 | 223,247 | 29,040 | 741,180
Charge for the year | 5,658 | 4,526 | 21,139 | 36,315 | 67,638
Disposals | – | ( 195,330) | ( 111,870) | – | ( 307,200)
| --------- | --------- | --------- | --------- | ------------
At 31 October 2025 | 130,259 | 173,488 | 132,516 | 65,355 | 501,618
| --------- | --------- | --------- | --------- | ------------
Carrying amount |  |  |  |  |
At 31 October 2025 | 152,661 | 5,727 | 82,855 | 79,903 | 321,146
| --------- | --------- | --------- | --------- | ------------
At 31 October 2024 | 158,319 | 10,253 | 102,889 | 116,218 | 387,679
| --------- | --------- | --------- | --------- | ------------

The net book value of land & buildings at 31 October 2025 comprised:

|  | 2025 | 2024
|  | £ | £
| Freehold Land & Buildings | 152,661 | 158,319
|  | --------- | ---------

16. STOCKS

| 2025 | 2024
| £ | £
Raw materials, consumables and finished goods | 4,841,414 | 5,147,762
| ------------ | ------------

17. DEBTORS

| 2025 | 2024
| £ | £
Trade debtors | 3,752,870 | 3,928,892
Prepayments and accrued income | 63,194 | 8,772
Directors loan account | 5,518 | –
Other debtors | 77,231 | 150,185
| ------------ | ------------
| 3,898,813 | 4,087,849
| ------------ | ------------

18. CREDITORS: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 124,626 | 378,137
Accruals and deferred income | 3,607,729 | 4,047,979
Corporation tax | 187,552 | 94,486
Social security and other taxes | 470,820 | 58,849
Other creditors | 22,504 | 13,449
| ------------ | ------------
| 4,413,231 | 4,592,900
| ------------ | ------------

19. PROVISIONS

| Deferred tax (note 20)
| £
At 1 November 2024 | –
Additions | 50,887
| --------
At 31 October 2025 | 50,887
| --------

20. DEFERRED TAX
The deferred tax included in the statement of financial position is as follows:

| 2025 | 2024
| £ | £
Included in provisions (note 19) | 50,887 | –
| -------- | ----

The deferred tax account consists of the tax effect of timing differences in respect of:

| 2025 | 2024
| £ | £
Accelerated capital allowances | 50,887 | –
| -------- | ----

The expected net reversal of deferred tax assets and liabilities in 2025 is £12,722. This is due to the reversal of timing differences on capital allowances being on depreciable assets of which most are depreciated at a rate of 25%.
21. EMPLOYEE BENEFITS
Defined contribution plans
The amount recognised in profit or loss as an expense in relation to defined contribution plans was £ 25,538 (2024: £ 89,912 ).
22. CALLED UP SHARE CAPITAL
Issued, called up and fully paid

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £ 1 each | 60,192 | 60,192 | 60,192 | 60,192
| -------- | -------- | -------- | --------

23. RESERVES
Share premium account - This reserve records the amount above the nominal value received for shares sold, less transaction costs. Profit and loss account - This reserve records retained earnings and accumulated losses.
24. CASH GENERATED FROM OPERATIONS

| 2025 | 2024
| £ | £
Profit for the financial year | 1,218,481 | 1,334,648

Adjustments for: |  |
Depreciation of tangible assets | 67,638 | 54,966
Other interest receivable and similar income | ( 62,805) | ( 67,694)
Interest payable and similar expenses | – | 195
Tax on profit | 238,525 | 94,883
Accrued (income)/expenses | ( 440,250) | 37,515

Changes in: |  |
Stocks | 306,348 | ( 352,346)
Trade and other debtors | 189,036 | ( 765,925)
Trade and other creditors | 167,515 | ( 42,430)
| ------------ | ------------
| 1,684,488 | 293,812
| ------------ | ------------

25. ANALYSIS OF CHANGES IN NET DEBT

| At 1 Nov 2024 | Cash flows | At 31 Oct 2025
| £ | £ | £
Cash at bank and in hand | 2,990,186 | 1,233,381 | 4,223,567
| ------------ | ------------ | ------------

26. OPERATING LEASES
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 10,274 | 12,563
Later than 1 year and not later than 5 years | – | 10,274
| -------- | --------
| 10,274 | 22,837
| -------- | --------

Zeta Alarms Limited

Notes to the Financial Statements (continued)

Year ended 31 October 2025
27. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES
The amounts due to the company from the directors at the year end was £5,518 (2024: CR). No interest was charged on this balance.
28. RELATED PARTY TRANSACTIONS
The company entered into the following transactions with related parties: Key management personnel

|  | 2025 | 2024
|  | £ | £
| Balance due (to)/from key management personnel | 5,518 | (7,104)
|  | ------ | ------

Other related parties

|  | 2025 | 2024
|  | £ | £
| Management charges received from other related parties | 10,087 | –

No interest was charged on these balances.
29. CONTROLLING PARTY
The company is controlled by Mr G M El-Hoss, by virtue of his shareholding.