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Company Registration number: 03887255

Northern Security Limited
Annual Report and Unaudited
Financial Statements
for the Year Ended 30 November 2025

Northern Security Limited

Contents

Pages

Balance sheet | 1 to 2
Notes to the financial statements | 3 to 10

Northern Security Limited

Balance Sheet as at 30 November 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Intangible assets | 4 | 16,287 | 20,027
Tangible assets | 5 | 258,973 | 154,154
|  | 275,260 | 174,181
Current assets |  |  |
Stocks |  | 5,808 | 6,377
Debtors | 6 | 2,510,964 | 1,996,096
Cash at bank and in hand |  | 137,551 | 82,639
|  | 2,654,323 | 2,085,112
Creditors: Amounts falling due within one year | 7 | (1,504,827) | (1,260,170)
Net current assets |  | 1,149,496 | 824,942
Total assets less current liabilities |  | 1,424,756 | 999,123
Creditors: Amounts falling due after more than one year | 7 | (150,339) | (112,881)
Provisions for liabilities |  | (40,152) | (12,618)
Net assets |  | 1,234,265 | 873,624
Capital and reserves |  |  |
Called up share capital | 8 | 101 | 101
Retained earnings |  | 1,234,164 | 873,523
Shareholders' funds |  | 1,234,265 | 873,624

Northern Security Limited

Balance Sheet as at 30 November 2025 (continued)

For the financial year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Company registration number: 03887255

Approved and authorised by the Board on 27 February 2026 and signed on its behalf by:

......................................... Mr P Hopper Director

Northern Security Limited

Notes to the financial statements for the Year Ended 30 November 2025

1 | GENERAL INFORMATION

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
17 Peterfield Road
Kingstown Industrial Estate
Carlisle
CA3 0EY

These financial statements were authorised for issue by the Board on 27 February 2026.

2 | ACCOUNTING POLICIES

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest £.

Going concern

The financial statements have been prepared on a going concern basis.

Northern Security Limited

Notes to the financial statements for the Year Ended 30 November 2025 (continued)

2 | ACCOUNTING POLICIES (continued)

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Actual results may differ from these estimates.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Northern Security Limited

Notes to the financial statements for the Year Ended 30 November 2025 (continued)

2 | ACCOUNTING POLICIES (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Leasehold property | 5% straight line
Plant and machinery | 20% reducing balance
Fixtures and fittings | 15% reducing balance
Motor vehicles | 25% straight line
Office equipment | 33% straight line

Goodwill

Goodwill arising on the acquisition of an entity represents the excess of the cost of acquisition over the company’s interest in the net fair value of the identifiable assets, liabilities and contingent liabilities of the entity recognised at the date of acquisition. Goodwill is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is held in the currency of the acquired entity and revalued to the closing rate at each reporting period date. Goodwill is amortised over its useful life, which shall not exceed ten years if a reliable estimate of the useful life cannot be made.

Amortisation

Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows:

Asset class | Amortisation method and rate
Goodwill | 6 years straight line
Other intangible assets | 6 years straight line

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Northern Security Limited

Notes to the financial statements for the Year Ended 30 November 2025 (continued)

2 | ACCOUNTING POLICIES (continued)

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the
risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the
lease and the present value of the minimum lease payments. These assets are depreciated on a
straight-line basis over the shorter of the useful life of the asset and the lease term. The
corresponding liability to the lessor is included in the Balance Sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the Profit and Loss Account and reduction
of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance
of the liability.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Northern Security Limited

Notes to the financial statements for the Year Ended 30 November 2025 (continued)

2 | ACCOUNTING POLICIES (continued)

Financial instruments

Classification
A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.
Recognition and measurement
Basic financial instruments are initially recognised at the transaction price.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised
Impairment
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

Northern Security Limited

Notes to the financial statements for the Year Ended 30 November 2025 (continued)

3 | STAFF NUMBERS

The average number of persons employed by the company (including directors) during the year, was 195 (2024 - 172).

4 | INTANGIBLE ASSETS

| Goodwill £ | Other intangible assets £ | Total £
Cost or valuation
At 1 December 2024 | 116,997 | 10,000 | 126,997
At 30 November 2025 | 116,997 | 10,000 | 126,997
Amortisation
At 1 December 2024 | 105,412 | 1,558 | 106,970
Amortisation charge | 2,074 | 1,666 | 3,740
At 30 November 2025 | 107,486 | 3,224 | 110,710
Carrying amount
At 30 November 2025 | 9,511 | 6,776 | 16,287
At 30 November 2024 | 11,585 | 8,442 | 20,027

Northern Security Limited

Notes to the financial statements for the Year Ended 30 November 2025 (continued)

5 | TANGIBLE ASSETS

| Fixtures and fittings £ | Motor vehicles £ | Plant and machinery £ | Office equipment £ | Total £
Cost or valuation
At 1 December 2024 | 12,491 | 314,246 | 17,957 | 166,915 | 511,609
Additions | 3,136 | 161,542 | 5,479 | 17,413 | 187,570
Disposals | - | (109,998) | - | (129,816) | (239,814)
At 30 November 2025 | 15,627 | 365,790 | 23,436 | 54,512 | 459,365
Depreciation
At 1 December 2024 | 12,491 | 170,339 | 14,030 | 160,595 | 357,455
Charge for the year | 135 | 73,027 | 1,099 | 4,845 | 79,106
Eliminated on disposal | - | (106,353) | - | (129,816) | (236,169)
At 30 November 2025 | 12,626 | 137,013 | 15,129 | 35,624 | 200,392
Carrying amount
At 30 November 2025 | 3,001 | 228,777 | 8,307 | 18,888 | 258,973
At 30 November 2024 | - | 143,907 | 3,927 | 6,320 | 154,154

6 | DEBTORS

Current | 2025 £ | 2024 £
Trade debtors | 1,027,850 | 847,596
Prepayments | 47,275 | 38,096
Other debtors | 1,435,839 | 1,110,404
| 2,510,964 | 1,996,096

Northern Security Limited

Notes to the financial statements for the Year Ended 30 November 2025 (continued)

7 | CREDITORS

Creditors: amounts falling due within one year

| 2025 £ | 2024 £
Due within one year |  |
Loans and borrowings | 94,243 | 78,507
Trade creditors | 72,907 | 84,171
Taxation and social security | 485,006 | 445,898
Accruals and deferred income | 83,619 | 48,155
Other creditors | 769,052 | 603,439
| 1,504,827 | 1,260,170

Included within creditors: amounts falling due within one year is £87,962 (2024: £66,087) of hire purchase and finance lease agreements which are secured on the tangible fixed assets of the company.

Creditors: amounts falling due after more than one year

| 2025 £ | 2024 £
Due after one year |  |
Loans and borrowings | 150,339 | 112,881

Included within creditors: amounts falling due after more than one year is £150,339 (2024: £106,337) of hire purchase and finance lease agreements which are secured on the tangible fixed assets of the company.

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary of £1 each | 100 | 100 | 100 | 100
A Ordinary of £1 each | 1 | 1 | 1 | 1
| 101 | 101 | 101 | 101