ACCOUNTS - Final Accounts preparation

Company registration number: 13150327

	FINANCIAL STATEMENTS
	FOR THE YEAR ENDED 30 JUNE 2025

	THE MISSING LINK SECURITY LIMITED


THE MISSING LINK SECURITY LIMITED

COMPANY INFORMATION

Directors	Satish Hullangala Chaluve Gowda (appointed 30 April 2025)
	Andrew Stewart Groth (appointed 30 April 2025)
	Aaron Bailey (resigned 30 April 2025)
	Daniel Forsythe (resigned 30 April 2025)
	Sam Marshall (resigned 30 April 2025)
	Alessandro Gambotto (resigned 30 April 2025, reappointed on 11 August 2025)


Registered number	13150327


Registered office	4th Floor
	95 Gresham Street
	London
	EC2V 7AB


Independent auditors	Menzies LLP
	Chartered Accountants & Statutory Auditor
	95 Gresham Street
	London
	EC2V 7AB


THE MISSING LINK SECURITY LIMITED

CONTENTS

	Page
Statement of financial position	1
Notes to the financial statements	2 - 5


THE MISSING LINK SECURITY LIMITED REGISTERED NUMBER:13150327

STATEMENT OF FINANCIAL POSITION

AS AT 30 JUNE 2025

		2025		2024
Note		£		£

Fixed assets
Tangible assets	4		3,233		5,240
			3,233		5,240
Current assets
Debtors: amounts falling due within one year	5	33,611		138,358
Cash at bank and in hand		276,772		141,268
		310,383		279,626
Creditors: amounts falling due within one year	6	(1,422,367)		(1,291,061)
Net current liabilities			(1,111,984)		(1,011,435)
Total assets less current liabilities			(1,108,751)		(1,006,195)

Net liabilities			(1,108,751)		(1,006,195)

Capital and reserves
Called up share capital	100	100
Profit and loss account	(1,108,851)	(1,006,295)
	(1,108,751)	(1,006,195)

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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 profit and loss account 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:

Alessandro Gambotto

Director

Date: 28 May 2026

The notes on pages 2 to 5 form part of these financial statements.

Page 1


THE MISSING LINK SECURITY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

1.	General information

The Missing Link Security Limited is a private company, limited by shares, registered in England & Wales under the Companies Act 2006. The registered office is disclosed on the company information page. The Company's functional and presentational currency is GBP.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The following principal accounting policies have been applied:

2.2

Going concern

The company is part of a group and the ultimate parent company is Infosys Limited. The company is reliant on the parent for financial support to enable it to continue in business. The directors have assessed the going concern risk and on the basis the group will continue to support the company and has adequate resources to do so, they consider the going concern basis appropriate.

2.3

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:

Rendering of services

Revenue arises from the provision of IT 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.

2.4

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

Page 2


THE MISSING LINK SECURITY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

2.Accounting policies (continued)

2.5

Tangible fixed assets

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.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Computer equipment

straight line over 3 years

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 profit or loss.

Employees

The average monthly number of employees, including directors, during the year was 4 (2024 -5).

4.	Tangible fixed assets

		Computer equipment
		£
	Cost or valuation
	At 1 July 2024	13,573
	Additions	1,167
	At 30 June 2025	14,740
	Depreciation
	At 1 July 2024	8,333
	Charge for the year on owned assets	3,174
	At 30 June 2025	11,507
	Net book value
	At 30 June 2025	3,233
	At 30 June 2024	5,240

Page 3


THE MISSING LINK SECURITY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

Debtors

					2025	2024
					£	£


Trade debtors	30,860	128,572
Other debtors	-	4,185
Prepayments and accrued income	2,751	5,601
	33,611	138,358

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	4,507	5,022
Amounts owed to group undertakings	1,317,283	1,163,900
Other taxation and social security	15,475	36,505
Other creditors	8,261	21,657
Accruals and deferred income	76,841	63,977
	1,422,367	1,291,061

7.	Pension commitments

The Group operates a defined contribution scheme for certain employees. The assets of this scheme are held separately from those of the Group in an independently administered fund.

As at 30 June 2025 there were £1,495 of accrued pension contributions (2024: £2,987).

8.	Related party transactions
	The company is exempt from disclosing related party transactions as they are with other companies that are wholly owned within the Group.

9.	Controlling party

The immediate parent company is The Mising Link Security Pty Ltd, a company incorporated in Australia.

The ultimate controling party is Infosys Limited, a company incorporated in India.

Infosys Limited, registered in Bengaluru, Karnataka, India, is the parent company of both the smallest and largest group of undertakings into which these financial statements are consolidated as at 31 March 2025. The consolidated financial statements of Infosys may be obtained from the company's website www.infosys.com.

Page 4


THE MISSING LINK SECURITY LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2025

10.	Auditors' information

The auditors' report on the financial statements for the year ended 30 June 2025 was unqualified.

The audit report was signed on 29 May 2026 by Robin Hopkins FCA (Senior statutory auditor) on behalf of Menzies LLP.

Page 5