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REGISTERED NUMBER: NI009841 (Northern Ireland)

RADIOCONTACT LIMITED

Financial Statements for the Period 1 October 2024 to 31 December 2025

RADIOCONTACT LIMITED (REGISTERED NUMBER: NI009841)

Contents of the Financial Statements

FOR THE PERIOD 1 OCTOBER 2024 TO 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

RADIOCONTACT LIMITED

Company Information

FOR THE PERIOD 1 OCTOBER 2024 TO 31 DECEMBER 2025

| DIRECTORS: | Satoru Awano

| Neil Fanthome-Hodgson

| James Wallace Glen

| Stuart Brice McQuiston

| Stephen Mark Smith

| SECRETARY: | Stephen Mark Smith

| REGISTERED OFFICE: | 37 Castlereagh Industrial Estate

| Montgomery Road

| Belfast

| BT6 9HL

| REGISTERED NUMBER: | NI009841 (Northern Ireland)

| INDEPENDENT AUDITORS: | Cooper Parry Audit (Ireland) Limited

| Statutory Auditor

| 36-38 Northland Row

| Dungannon

| Co. Tyrone

| BT71 6AP

| BANKERS: | Danske Bank

| Donegal Square West

| Belfast

| Co. Antrim

| BT1 6JS

RADIOCONTACT LIMITED (REGISTERED NUMBER: NI009841)

Statement of Financial Position

31 DECEMBER 2025

2025 | 2024 |

| Notes | £ | £

NON-CURRENT ASSETS

Tangible assets | 5 | 184,013 |  | 677,277 |  |

CURRENT ASSETS

Stocks | 6 | 424,359 |  | 65,649 |  |

Receivables: amounts falling due within one year | 7 | 1,680,877 |  | 1,701,748 |  |

Cash at bank and in hand | 862,399 |  | 842,314 |  |

2,967,635 |  | 2,609,711 |  |

PAYABLES

Amounts falling due within one year | 8 | (831,100 | ) | (1,235,970 | ) |

NET CURRENT ASSETS | 2,136,535 |  | 1,373,741 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,320,548 |  | 2,051,018 |  |

PAYABLES

Amounts falling due after more than one year | 9 | (11,826 | ) | (77,685 | ) |

NET ASSETS | 2,308,722 |  | 1,973,333 |  |

CAPITAL AND RESERVES

Called up share capital | 10,000 |  | 10,000 |  |

Retained earnings | 2,298,722 |  | 1,963,333 |  |

2,308,722 |  | 1,973,333 |  |

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 23 March 2026 and were signed on its behalf by:

Satoru Awano - Director

RADIOCONTACT LIMITED (REGISTERED NUMBER: NI009841)

Notes to the Financial Statements

FOR THE PERIOD 1 OCTOBER 2024 TO 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Radiocontact Limited is a private company, limited by shares , registered in Northern Ireland. The company's registered number and registered office address can be found on the Company Information page.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Company's accounting policies.

| The following accounting policies have been applied consistently.

| The financial statements are presented in sterling (£).

| Revenue

| Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| The following criteria must also be met before revenue is recognised:

| Sale of goods

| Revenue from the sale of goods is recognised when all of the following conditions are satisfied:

| - |  | the Company has transferred the significant risks and rewards of ownership to the buyer; |  |

| - |  | the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; |  |

| - |  | the amount of revenue can be measured reliably; |  |

| - |  | it is probable that the company will receive the consideration due under the transaction; and |  |

| - |  | the costs incurred or to be incurred in respect of the transaction can be measured reliably. |  |

| Rendering of services

| Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

| - |  | the amount of revenue can be measured reliably; |  |

| - |  | it is probable that the Company will receive the consideration due under the contract; |  |

| - |  | the stage of completion of the contract at the end of the reporting period can be measured reliably; and |  |

| - |  | the costs incurred and the costs to complete the contract can be measured reliably. |  |

| Interest income

| Interest income is recognised in the Statement of comprehensive Income using the effective interest method.

RADIOCONTACT LIMITED (REGISTERED NUMBER: NI009841)

Notes to the Financial Statements - continued

FOR THE PERIOD 1 OCTOBER 2024 TO 31 DECEMBER 2025

3. | ACCOUNTING POLICIES - continued

| Property, plant and equipment

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| The company adds to the carrying amount of an item of fixed assets the cost of replacing part of such an item when that cost is incurred, if the replacement part is expected to provide incremental future benefits to the company. The carrying amount of the replaced part is derecognised. Repairs and maintenance are charged to profit or loss during the period in which they are incurred.

| Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives.

| Depreciation is provided on the following basis:

| Land & Buildings |  | - |  | 2% |  | straight line |  |

| Plant & Machinery |  | - |  | 15-25% |  | reducing balance |  |

| The assets’ residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.

| Inventories

| Stocks are valued at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour used to bring them to their current state.

| At each balance sheet date, stocks are assessed for impairment. If stock is 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.

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Cash and cash equivalents

| Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

| Creditors

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

RADIOCONTACT LIMITED (REGISTERED NUMBER: NI009841)

Notes to the Financial Statements - continued

FOR THE PERIOD 1 OCTOBER 2024 TO 31 DECEMBER 2025

3. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company have chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments.

| (i) Financial assets

| Basic financial assets, including trade and other receivables, cash and bank balances and amounts owed by related parties and are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method.

| At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in profit or loss.

| If there is decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

| Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

| (ii) Financial liabilities

| Basic financial liabilities, including trade and other payables, bank loans and overdrafts and amounts owed to related parties are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Fees paid on the establishment of loan facilities are recognised as transaction costs of the loan to the extent that it is probable that some or all of the facility will be drawn down. In this case, the fee is deferred until the draw-down occurs. To the extent there is no evidence that it is probable that some or all of the facility will be drawn down, the fee is capitalised as a pre-payment for liquidity services and amortised over the period of the facility to which it relates.

| Trade payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade payables are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

| Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

| (iii) Offsetting

| Financial assets and liabilities are offset and the net amounts presented in the financial statements when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

RADIOCONTACT LIMITED (REGISTERED NUMBER: NI009841)

Notes to the Financial Statements - continued

FOR THE PERIOD 1 OCTOBER 2024 TO 31 DECEMBER 2025

3. | ACCOUNTING POLICIES - continued

| Taxation

| Taxation for the period 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 tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

| Pension costs and other post-retirement benefits

| A defined contribution plan is a post-employment benefit plan under which the Company pays fixed contributions into a separate entity and will have no legal or constructive obligation to pay further amounts. Obligations for contributions to defined contribution pension plans are recognised as an expense in the profit and loss account in the periods during which services are rendered by employees.

| Cash flow statement

| The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 31 (2024 - 29 ) .

5. | PROPERTY, PLANT AND EQUIPMENT

Freehold | Plant and |

property | machinery | Totals |

| £ | £ | £

| COST

| At 1 October 2024 | 716,063 |  | 474,791 |  | 1,190,854 |  |

| Additions | - |  | 53,937 |  | 53,937 |  |

| Disposals | (716,063 | ) | (54,649 | ) | (770,712 | ) |

| At 31 December 2025 | - |  | 474,079 |  | 474,079 |  |

| DEPRECIATION

| At 1 October 2024 | 260,905 |  | 252,672 |  | 513,577 |  |

| Charge for period | - |  | 76,511 |  | 76,511 |  |

| Eliminated on disposal | (260,905 | ) | (39,117 | ) | (300,022 | ) |

| At 31 December 2025 | - |  | 290,066 |  | 290,066 |  |

| NET BOOK VALUE

| At 31 December 2025 | - |  | 184,013 |  | 184,013 |  |

| At 30 September 2024 | 455,158 |  | 222,119 |  | 677,277 |  |

RADIOCONTACT LIMITED (REGISTERED NUMBER: NI009841)

Notes to the Financial Statements - continued

FOR THE PERIOD 1 OCTOBER 2024 TO 31 DECEMBER 2025

6. | STOCKS

2025 | 2024 |

| £ | £

| Inventories | 424,359 |  | 65,649 |  |

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

2025 | 2024 |

| £ | £

| Trade receivables | 738,158 |  | 1,264,430 |  |

| Amounts owed by group undertakings | 486,414 |  | - |  |

| Other receivables | 111,034 |  | 437,318 |  |

| Prepayments and accrued income | 345,271 |  | - |  |

1,680,877 |  | 1,701,748 |  |

| Amounts owed by group undertakings are interest free, unsecured and considered repayable on demand.

8. | PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Hire purchase contracts | 41,279 |  | 27,283 |  |

| Trade payables | 192,003 |  | 282,483 |  |

| Amounts owed to group undertakings | 233,586 |  | - |  |

| Tax | 142,016 |  | 188,400 |  |

| Social security and other taxes | 42,053 |  | 144,993 |  |

| VAT | 96,133 |  | 39,712 |  |

| Other payables | 84,030 |  | 553,099 |  |

831,100 |  | 1,235,970 |  |

| Amounts owed to group undertakings are interest free, unsecured and considered repayable on demand.

9. | PAYABLES: AMOUNTS FALLING DUE AFTER ONE YEAR |

2025 | 2024 |

| £ | £

| Hire purchase contracts | 11,826 |  | 77,685 |  |

10. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Auditors' Report was unqualified.

| Mr. Desmond Kelly (F.C.A) (Senior Statutory Auditor)

| for and on behalf of Cooper Parry Audit (Ireland) Limited

11. | RELATED PARTY DISCLOSURES

| The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

12. | POST BALANCE SHEET EVENTS

| There were no material post balance sheet events.

RADIOCONTACT LIMITED (REGISTERED NUMBER: NI009841)

Notes to the Financial Statements - continued

FOR THE PERIOD 1 OCTOBER 2024 TO 31 DECEMBER 2025

13. | ULTIMATE CONTROLLING PARTY

| The company’s immediate parent undertaking is Scan Alarms and Security Systems (U.K.) Limited, a company incorporated in Northern Ireland.

| The company’s ultimate parent undertaking is Secom Co. Limited, a company incorporated in Japan. It has included the company in its group financial statements, copies of which are available from its registered office:

| 1-5 Jingumae 1-chome

| Shibuya-ku

| Tokyo 150-0001

| Japan

| The smallest group in which the results of the Company are consolidated is that headed by Secom Plc, a company incorporated in England. Copies of these financial statements can be obtained from Secom House, 52 Godstone Road, Kenley, Surrey, CR8 5JF. The largest group in which the results of the Company are consolidated is that headed by Secom Co Limited, a company incorporated in Japan. Copies of these financial statements can be obtained from its registered office shown above. The directors consider there to be no ultimate controlling party.