REGISTERED NUMBER: 07335489 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 AUGUST 2025

FOR

DKL TRAINING SERVICES LIMITED

T/A

SRM SECURITY

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D J Fullerton

REGISTERED OFFICE:

Mayflower House

14 Pontefract Road

Leeds

West Yorkshire

LS10 1TB

REGISTERED NUMBER:

07335489 (England and Wales)

ACCOUNTANTS:

SRG Newmans Limited

Five Ways

57-59 Hatfield Road

Potters Bar

Hertfordshire

EN6 1HS

FIXED ASSETS

Tangible assets

4

207,679

221,769

CURRENT ASSETS

Debtors

5

769,418

1,619,064

Cash at bank

509,676

105,696

1,279,094

1,724,760

CREDITORS

Amounts falling due within one year

6

813,407

628,467

NET CURRENT ASSETS

465,687

1,096,293

TOTAL ASSETS LESS CURRENT LIABILITIES

673,366

1,318,062

CREDITORS

Amounts falling due after more than one year

7

107,979

135,010

NET ASSETS

565,387

1,183,052

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

565,287

1,182,952

SHAREHOLDERS' FUNDS

565,387

1,183,052

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 director acknowledges his 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 director and authorised for issue on 29 May 2026 and were signed by:

D J Fullerton - Director

1.	STATUTORY INFORMATION

DKL Training Services Limited 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.

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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

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

Plant and machinery etc

-

33% on cost, 25% on reducing balance and 20% on reducing balance

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.

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 14 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 September 2024

454,397

Additions

55,100

At 31 August 2025

509,497

DEPRECIATION

At 1 September 2024

232,628

Charge for year

69,190

At 31 August 2025

301,818

NET BOOK VALUE

At 31 August 2025

207,679

At 31 August 2024

221,769

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

731,912

847,307

Amounts owed by group undertakings

-

671,300

Other debtors

37,506

100,457

769,418

1,619,064

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

16,667

36,667

Hire purchase contracts

54,142

60,274

Trade creditors

211,927

293,041

Taxation and social security

526,808

234,458

Other creditors

3,863

4,027

813,407

628,467

The hire purchase contracts are secured on the assets concerned.

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

107,979

135,010

The hire purchase contracts are secured on the assets concerned.

8.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

16,667

36,667

The bank loan with National Westminster Bank PLC is secured by the following:

Contains fixed charge.

Contains floating charge.

Floating charge covers all the property or undertaking of the company.

Contains negative pledge.

9.	RELATED PARTY DISCLOSURES

As at 31 August 2025, the directors' current account for Mr S Matthews had a nil balance (2024: £164).

During the year balances relating to the director's other business interests were written off to the profit and loss.

10.	POST BALANCE SHEET EVENTS

Subsequent to the date of the balance sheet, the company and its going concern was acquired by Ess Bidco Ltd on 2nd April 2026.