Samson Security Ltd

	Page
Company Information	1
Accountant's Report	2
Balance Sheet	3—4
Notes to the Financial Statements	5—8

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Samson Security Ltd

Accountant's Report

For The Year Ended 30 November 2025

Accountant's Report

Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Samson Security Ltd for the year ended 30 November 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Samson Security Ltd for the year ended 30 November 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Samson Security Ltd , as a body, in accordance with the terms of our engagement letter dated 27 November 2024. Our work has been undertaken solely to prepare for your approval the accounts of Samson Security Ltd and state those matters that we have agreed to state to the director of Samson Security Ltd , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Samson Security Ltd and its director, as a body, for our work or for this report.

It is your duty to ensure that Samson Security Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Samson Security Ltd . You consider that Samson Security Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Samson Security Ltd . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

1st May 2026

Dufton Kellner Ltd

Chartered Accountants

Barnston House

Beacon Lane

Wirral

CH60 0EE

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Samson Security Ltd

Balance Sheet

As At 30 November 2025

Balance Sheet

Registered number: 04112644

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		360,174		-
Tangible Assets	5		550,433		497,873

			910,607		497,873
CURRENT ASSETS
Debtors	6	850,984		2,425,077
Cash at bank and in hand		491,396		50,000

		1,342,380		2,475,077
Creditors: Amounts Falling Due Within One Year	7	(1,274,543 )		(1,108,156 )

NET CURRENT ASSETS (LIABILITIES)			67,837		1,366,921

TOTAL ASSETS LESS CURRENT LIABILITIES			978,444		1,864,794

PROVISIONS FOR LIABILITIES
Deferred Taxation			(11,296 )		(3,742 )

NET ASSETS			967,148		1,861,052

CAPITAL AND RESERVES
Called up share capital	8		3		3
Profit and Loss Account			967,145		1,861,049

SHAREHOLDERS' FUNDS			967,148		1,861,052

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Samson Security Ltd

Balance Sheet (continued)

As At 30 November 2025

For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mrs Z Richards

Director

1st April 2026

The notes on pages 5 to 8 form part of these financial statements.

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Samson Security Ltd

Notes to the Financial Statements

For The Year Ended 30 November 2025

Notes to the Financial Statements

1. General Information

Samson Security Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 04112644 . The registered office is National Command Centre, 92 High Street, Wavertree, Liverpool, L15 8HQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are for a franchise purchase. It is amortised to the profit and loss account over its estimated economic life of three years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Property Improvements	10% straight line
Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Tax expense represents the sum of the corporation tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

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Samson Security Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

3. Average Number of Employees

Average number of employees, including directors, during the year was: 144 (2024: 241)

4. Intangible Assets

	Other
	£
Cost
As at 1 December 2024	-
Additions	400,803

As at 30 November 2025	400,803

Amortisation
As at 1 December 2024	-
Provided during the period	40,629

As at 30 November 2025	40,629

Net Book Value
As at 30 November 2025	360,174

As at 1 December 2024	-

5. Tangible Assets

	Land & Property
	Property Improvements	Plant & Machinery	Motor Vehicles	Fixtures & Fittings
	£	£	£	£
Cost
As at 1 December 2024	624,966	101,951	18,371	54,211
Additions	78,477	5,700	34,250	-

As at 30 November 2025	703,443	107,651	52,621	54,211

Depreciation
As at 1 December 2024	156,762	96,878	7,262	50,963
Provided during the period	54,511	1,743	6,241	812

As at 30 November 2025	211,273	98,621	13,503	51,775

Net Book Value
As at 30 November 2025	492,170	9,030	39,118	2,436

As at 1 December 2024	468,204	5,073	11,109	3,248


	Computer Equipment	Total
	£	£
Cost
As at 1 December 2024	114,871	914,370
Additions	-	118,427

As at 30 November 2025	114,871	1,032,797

...CONTINUED

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Samson Security Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

Depreciation
As at 1 December 2024	104,632	416,497
Provided during the period	2,560	65,867

As at 30 November 2025	107,192	482,364

Net Book Value
As at 30 November 2025	7,679	550,433

As at 1 December 2024	10,239	497,873

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	692,816	1,385,276
Amounts owed by participating interests	107,166	78,667
Other debtors	14,834	934,584

	814,816	2,398,527
Due after more than one year
Other debtors	36,168	26,550

	850,984	2,425,077

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	48,610	153,652
Other creditors	330,940	280,981
Taxation and social security	894,993	673,523

	1,274,543	1,108,156

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	3	3

9. Directors Advances, Credits and Guarantees

Included within Debtors are the following loans to directors:

	As at 1 December 2024	Amounts advanced	Amounts repaid	Amounts written off	As at 30 November 2025
	£	£	£	£	£
Mrs Zara Richards	78,667	28,499	-	-	107,166

The above loan is unsecured, interest free and repayable on demand.

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Samson Security Ltd

Notes to the Financial Statements (continued)

For The Year Ended 30 November 2025

10. Related Party Transactions

Samson Group Limited

Parent company to Samson Security Limited

During the year Samson Group Limited invoiced £906,000 (net) to this company (2024 - £700,000). Samson Security Limited has lent Samson Group Limited £486,168 in the year (2024 - £389,012). Dividends voted to Samson Group this year totalled £75,000 (2024 - £75,000). At the year-end Samson Security was owed £Nil from Samson Group Limited (2024 - £877,512). The loan was interest free, unsecured and repayable on demand. It was agreed between all parties that the loan outstanding at 30 November 2025 of £518,680 be written off.

Rich Training Co Limited

Associated company by virtue of Samson Group Limited being the parent company

During the year Samson Security Limited lent £1,710 to Rich Training Co Limited. This loan was interest free, unsecured and repayable on demand.

Roxburgh D'Arcy Property Limited

Associated company by virtue of Samson Group Limited owning 50% of the shares and Mr R Richards owning 50%.

During the financial year Samson Security Limited borrowed £327,068 from Roxburgh D'Arcy Property Limited. This loan was interest free, unsecured and repayable on demand. At the year-end all parties agreed to this loan being written off.

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Director	Mrs Z Richards

Company Number	04112644

Registered Office	National Command Centre
	92 High Street
	Wavertree
	Liverpool
	L15 8HQ

Accountants	Dufton Kellner Ltd
	Chartered Accountants
	Barnston House
	Beacon Lane
	Wirral
	CH60 0EE