IRIS Accounts Production v25.4.12.37 12162563 Board of Directors Board of Directors 1.9.24 31.8.25 31.8.25 false true false false true false Ordinary shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 12162563 2024-08-31 12162563 2025-08-31 12162563 2024-09-01 2025-08-31 12162563 2023-08-31 12162563 2023-09-01 2024-08-31 12162563 2024-08-31 12162563 ns15:EnglandWales 2024-09-01 2025-08-31 12162563 ns14:PoundSterling 2024-09-01 2025-08-31 12162563 ns10:Director1 2024-09-01 2025-08-31 12162563 ns10:Director2 2024-09-01 2025-08-31 12162563 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 12162563 ns10:SmallEntities 2024-09-01 2025-08-31 12162563 ns10:AuditExempt-NoAccountantsReport 2024-09-01 2025-08-31 12162563 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 12162563 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 12162563 ns10:FullAccounts 2024-09-01 2025-08-31 12162563 ns10:OrdinaryShareClass1 2024-09-01 2025-08-31 12162563 ns5:CurrentFinancialInstruments 2025-08-31 12162563 ns5:CurrentFinancialInstruments 2024-08-31 12162563 ns5:Non-currentFinancialInstruments 2025-08-31 12162563 ns5:Non-currentFinancialInstruments 2024-08-31 12162563 ns5:ShareCapital 2025-08-31 12162563 ns5:ShareCapital 2024-08-31 12162563 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 12162563 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 12162563 ns10:RegisteredOffice 2024-09-01 2025-08-31 12162563 ns5:FurnitureFittings 2024-08-31 12162563 ns5:MotorVehicles 2024-08-31 12162563 ns5:ComputerEquipment 2024-08-31 12162563 ns5:FurnitureFittings 2024-09-01 2025-08-31 12162563 ns5:MotorVehicles 2024-09-01 2025-08-31 12162563 ns5:ComputerEquipment 2024-09-01 2025-08-31 12162563 ns5:FurnitureFittings 2025-08-31 12162563 ns5:MotorVehicles 2025-08-31 12162563 ns5:ComputerEquipment 2025-08-31 12162563 ns5:FurnitureFittings 2024-08-31 12162563 ns5:MotorVehicles 2024-08-31 12162563 ns5:ComputerEquipment 2024-08-31 12162563 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 12162563 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 12162563 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2025-08-31 12162563 ns5:MoreThanFiveYears ns5:Non-currentFinancialInstruments 2024-08-31 12162563 ns10:OrdinaryShareClass1 2025-08-31

REGISTERED NUMBER: 12162563 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Opsica Security Ltd

Opsica Security Ltd (Registered number: 12162563)

Contents of the Financial Statements

for the Year Ended 31 August 2025

Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 3 |

Opsica Security Ltd (Registered number: 12162563)

Balance Sheet

31 August 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 57,074 |  | 23,179 |  |

CURRENT ASSETS

Debtors | 5 | 2,661 |  | 19,797 |  |

Cash at bank | 48,793 |  | 26,573 |  |

51,454 |  | 46,370 |  |

CREDITORS

Amounts falling due within one year | 6 | 36,373 |  | 32,761 |  |

NET CURRENT ASSETS | 15,081 |  | 13,609 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 72,155 |  | 36,788 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (35,062 | ) | - |  |

PROVISIONS FOR LIABILITIES | (10,844 | ) | (3,423 | ) |

NET ASSETS | 26,249 |  | 33,365 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 100 |  | 100 |  |

Retained earnings | 26,149 |  | 33,265 |  |

SHAREHOLDERS' FUNDS | 26,249 |  | 33,365 |  |

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

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

Opsica Security Ltd (Registered number: 12162563)

Balance Sheet - continued

31 August 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 March 2026 and were signed on its behalf by:

Mr D Kelly - Director

Mrs K Kelly - Director

Opsica Security Ltd (Registered number: 12162563)

Notes to the Financial Statements

for the Year Ended 31 August 2025

1. | STATUTORY INFORMATION

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

| Registered number: | 12162563

| Registered office: | Unit 1 The Cam Centre

| Wilbury Way

| Hitchin

| Hertfordshire

| SG4 0TW

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.

| Turnover

| Turnover comprises the consideration received or receivable for the 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.

| Tangible fixed 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.

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

| Asset Class Depreciation method and rate

| Fixtures and fittings 20% Reducing balance

| Office equipment 20% Straight line

| Motor vehicles 10% Reducing balance

| Going concern

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

Opsica Security Ltd (Registered number: 12162563)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

2. | ACCOUNTING POLICIES - continued

| Judgements

| 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.

| Taxation

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

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

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

| 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.

| Hire purchase and leasing commitments

| 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.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 2 ) .

Opsica Security Ltd (Registered number: 12162563)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |  | Computer |

| fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 September 2024 | 5,967 |  | 13,000 |  | 14,508 |  | 33,475 |  |

| Additions | - |  | 35,583 |  | 3,966 |  | 39,549 |  |

| At 31 August 2025 | 5,967 |  | 48,583 |  | 18,474 |  | 73,024 |  |

| DEPRECIATION

| At 1 September 2024 | 1,841 |  | 2,821 |  | 5,634 |  | 10,296 |  |

| Charge for year | 825 |  | 1,611 |  | 3,218 |  | 5,654 |  |

| At 31 August 2025 | 2,666 |  | 4,432 |  | 8,852 |  | 15,950 |  |

| NET BOOK VALUE

| At 31 August 2025 | 3,301 |  | 44,151 |  | 9,622 |  | 57,074 |  |

| At 31 August 2024 | 4,126 |  | 10,179 |  | 8,874 |  | 23,179 |  |

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

2025 | 2024 |

£ | £ |

| Trade debtors | 2,363 |  | 18,488 |  |

| Prepayments | 298 |  | 1,309 |  |

2,661 |  | 19,797 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 23 |  |

| Hire purchase contracts | 6,761 |  | - |  |

| Trade creditors | 22,209 |  | 5,181 |  |

| Tax | - |  | 1,204 |  |

| VAT | 1,534 |  | 5,097 |  |

| Wages | - |  | (1,810 | ) |

| Other creditors | 4,542 |  | 11,637 |  |

| Directors' current accounts | 27 |  | 10,129 |  |

| Accrued expenses | 1,300 |  | 1,300 |  |

36,373 |  | 32,761 |  |

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

2025 | 2024 |

£ | £ |

| Other loans - 1-2 years | 7,000 |  | - |  |

| Hire purchase contracts | 28,062 |  | - |  |

35,062 |  | - |  |

Opsica Security Ltd (Registered number: 12162563)

Notes to the Financial Statements - continued

for the Year Ended 31 August 2025

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary shares | £1 | 100 |  | 100 |  |

9. | RELATED PARTY DISCLOSURES

| At the balance sheet date, the company was owed £27 from Mr D Kelly and Mrs K Kelly, the directors of the company (2024: the company owed £10,129 to the directors). This loan is interest free and was repaid within 9 months of the year end.

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is Mr D Kelly and Mrs K Kelly by virtue of their majority share holding.