ACCOUNTS - Final Accounts preparation

Registered number: 16231868

SECURITE GROUP LIMITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE PERIOD ENDED 30 SEPTEMBER 2025

SECURITE GROUP LIMITED

REGISTERED NUMBER: 16231868

BALANCE SHEET

AS AT 30 SEPTEMBER 2025

		2025
Note		£

Fixed assets
Investments	4		29,194
			29,194
Current assets
Debtors: amounts falling due within one year	5	559,261
Cash at bank and in hand		44,001
Current creditors		603,262
Creditors: amounts falling due within one year	7	(681,902)
Net current liabilities			(78,640)

Net liabilities			(49,446)

Capital and reserves
Called up share capital			10,000
Profit and loss account			(59,446)
			(49,446)

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf by:

T P Corkett

Director

Date: 28 May 2026

The notes on pages 3 to 6 form part of these financial statements.

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SECURITE GROUP LIMITED

STATEMENT OF CHANGES IN EQUITY

FOR THE PERIOD ENDED 30 SEPTEMBER 2025

	Called up share capital	Profit and loss account	Total equity
	£	£	£

Loss for the period	-	(59,446)	(59,446)
Shares issued during the period	10,000	-	10,000
At 30 September 2025	10,000	(59,446)	(49,446)

The notes on pages 3 to 6 form part of these financial statements.

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SECURITE GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2025

1.	General information

Securite Group Limited is a private company, limited by shares and incorporated in England and Wales. The address of its registered office is 25 Wilton Road, London, England, SW1V 1LW. The company was incorporated on 5 February 2025.

2.Accounting policies

2.1

Basis of preparation of financial statements

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

The company and its subsidiary undertakings comprise a small group as defined by the Companies Act 2006. The directors have taken advantage of the exemption from preparing consolidated accounts. These financial statements present information about the company and not about its group.

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

The following principal accounting policies have been applied:

2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

∙the requirements of Section 7 Statement of Cash Flows;

∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);

∙the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of X-tention Group GmbH as at 30 September 2025 and these financial statements may be obtained from Friedhofstraße 57, 4600 Wels, Austria.

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SECURITE GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2025

2.Accounting policies (continued)

2.3

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Foreign exchange gains and losses resulting from the settlement of transactions and from the translation at period-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognised in profit or loss except when deferred in other comprehensive income as qualifying cash flow hedges.

Foreign exchange gains and losses that relate to borrowings and cash and cash equivalents are presented in the Statement of comprehensive income within 'finance income or costs'. All other foreign exchange gains and losses are presented in profit or loss within 'other operating income'.

2.4

Interest income

Interest income is recognised in profit or loss using the effective interest method.

2.5

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

2.6

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

2.7

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.

2.8

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.

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SECURITE GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2025

2.Accounting policies (continued)

2.9

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.

Employees

The Company has no employees other than the directors, who did not receive any remuneration.

4.	Fixed asset investments

		Investments in subsidiary companies
		£
	Cost or valuation
	Additions	29,194
	At 30 September 2025	29,194

Subsidiary undertakings
The following were subsidiary undertakings of the Company:
Name	Class of shares	Holding

	Securite (Operations) GmbH	Ordinary	100%
	Securite Technology Inc	Ordinary	100%

Debtors

					2025
					£


	Amounts owed by group undertakings	559,261

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SECURITE GROUP LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 30 SEPTEMBER 2025

6.	Cash and cash equivalents
		2025
		£

	Cash at bank and in hand	44,001
		44,001

7.	Creditors: Amounts falling due within one year
		2025
		£

	Amounts owed to group undertakings	670,502
	Accruals and deferred income	11,400
		681,902

8.	Post balance sheet events

On 21 May 2026 the company issued 1,111 ordinary shares of £1 each at a subscription price of €9,000.90 per share. €5,000,000 was received on allotment and the remaining €5,000,000 is outstanding and payable in accordance with the Company’s Articles of Association, under which the Board may issue call notices and, in the event of non-payment, apply interest or forfeiture provisions.

9.	Auditors' information

The auditors' report on the financial statements for the period ended 30 September 2025 was unqualified.

The audit report was signed on 28 May 2026 by Michael Bath BSc FCA DChA (Senior statutory auditor) on behalf of James Cowper Kreston Audit.

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