Cornerstone Security Group (UK) Limited 31/08/2025 iXBRL

Company registration number: 09262097

Cornerstone Security Group (UK) Limited

Unaudited filleted financial statements

31 August 2025

Cornerstone Security Group (UK) Limited

Contents

Statement of financial position

Notes to the financial statements

Cornerstone Security Group (UK) Limited

Statement of financial position

31 August 2025

		2025		2024
	Note	£	£	£	£

Fixed assets
Tangible assets	5	774		1,620
Investments	6	330,004		330,004
		_______		_______
			330,778		331,624

Current assets
Debtors	7	589,853		372,923
Cash at bank and in hand		4,428		55,175
		_______		_______
		594,281		428,098
Creditors: amounts falling due
within one year	8	( 877,019)		( 705,288)
		_______		_______
Net current liabilities			( 282,738)		( 277,190)
			_______		_______
Total assets less current liabilities			48,040		54,434

			_______		_______
Net assets			48,040		54,434
			_______		_______

Capital and reserves
Called up share capital			118		118
Profit and loss account			47,922		54,316
			_______		_______
Shareholders funds			48,040		54,434
			_______		_______

For the year ending 31 August 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 financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 18 February 2026 , and are signed on behalf of the board by:

Mr R Langshaw

Director

Company registration number: 09262097

Cornerstone Security Group (UK) Limited

Notes to the financial statements

Year ended 31 August 2025

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is Building 16 Gateway 1000, Whittle Way, Arlington Business Park, Stevenage, SG1 2FP.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

At 31 August 2025 the company had excess liabilities over assets totalling £48,040. The company is dependent upon the continued financial support of the directors and on the basis that this support is forthcoming, the directors consider it appropriate for the financial statements to be prepared on the going concern basis.

Consolidation

The company has taken advantage of the option not to prepare consolidated financial statements contained in Section 398 of the Companies Act 2006 on the basis that the company and its subsidiary undertakings comprise a small group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

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:


Plant and machinery	-	20 %	straight line

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Fixed asset investments

Fixed asset investments are initially recorded at cost, and subsequently stated at cost less any accumulated impairment losses. Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2024: 4 ).

5. Tangible assets

	Plant and machinery	Total
	£	£
Cost
At 1 September 2024 and 31 August 2025	4,228	4,228
	_______	_______
Depreciation
At 1 September 2024	2,608	2,608
Charge for the year	846	846
	_______	_______
At 31 August 2025	3,454	3,454
	_______	_______
Carrying amount
At 31 August 2025	774	774
	_______	_______
At 31 August 2024	1,620	1,620
	_______	_______

6. Investments

	Shares in group undertakings and participating interests	Total
	£	£
Cost
At 1 September 2024 and 31 August 2025	330,004	330,004
	_______	_______
Impairment
At 1 September 2024 and 31 August 2025	-	-
	_______	_______
Carrying amount
At 31 August 2025	330,004	330,004
	_______	_______
At 31 August 2024	330,004	330,004
	_______	_______

7. Debtors

	2025	2024
	£	£
Trade debtors	-	34,159
Amounts owed by group undertakings and undertakings	571,156	333,769
Other debtors	18,697	4,995
	_______	_______
	589,853	372,923
	_______	_______

8. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	15,921	18,800
Amounts owed to group undertakings and undertakings	13,390	17,309
Corporation tax	6,388	9,678
Social security and other taxes	-	13,021
Other creditors	841,320	646,480
	_______	_______
	877,019	705,288
	_______	_______

9. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr R Langshaw	( 56,670)	56,670	-
	Mr J P Cooper	( 2,000)	8,835	6,835
		_______	_______	_______
		( 58,670)	65,505	6,835
		_______	_______	_______

2024
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr R Langshaw	( 61,420)	4,750	( 56,670)
	Mr J P Cooper	-	( 2,000)	( 2,000)
		_______	_______	_______
		( 61,420)	2,750	( 58,670)
		_______	_______	_______

10. Related party transactions

All amounts are advanced to the company on an interest free basis with no formal repayment terms.

11. Controlling party

The company is controlled by R Langshaw the majority shareholder.