Company No: 06975112 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	2,200		3,300
Tangible assets	4	284,402		273,217
		286,602		276,517
Current assets
Debtors
- due within one year	5	414,765		420,041
- due after more than one year	5	238,189		264,000
Cash at bank and in hand		240,182		138,424
		893,136		822,465
Creditors: amounts falling due within one year	6	( 237,363)		( 154,171)
Net current assets		655,773		668,294
Total assets less current liabilities		942,375		944,811
Provision for liabilities		( 31,437)		( 23,190)
Net assets		910,938		921,621
Capital and reserves
Called-up share capital	7	100		100
Profit and loss account		910,838		921,521
Total shareholders' funds		910,938		921,621

For the financial year ending 31 October 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 financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Insight Security and Facilities Ltd (registered number: 06975112) were approved and authorised for issue by the Board of Directors on 03 July 2026. They were signed on its behalf by:

G F Hayter Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Insight Security and Facilities Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.
Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.
Revenue from services is recognised as they are delivered.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on the following basis over its expected useful life, as follows:

Leasehold improvements	10 years straight line
Plant and machinery	25 % reducing balance
Vehicles	25 % reducing balance
Office equipment	3 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	40		35

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 November 2024	21,000		21,000
At 31 October 2025	21,000		21,000
Accumulated amortisation
At 01 November 2024	17,700		17,700
Charge for the financial year	1,100		1,100
At 31 October 2025	18,800		18,800
Net book value
At 31 October 2025	2,200		2,200
At 31 October 2024	3,300		3,300

4. Tangible assets

	Leasehold improve- ments		Plant and machinery		Vehicles		Office equipment		Total
	£		£		£		£		£
Cost
At 01 November 2024	105,882		55,527		243,247		16,630		421,286
Additions	27,478		676		46,344		7,480		81,978
Disposals	0		0		( 17,200)		0		( 17,200)
Transfers	0		6,000		( 7,276)		1,276		0
At 31 October 2025	133,360		62,203		265,115		25,386		486,064
Accumulated depreciation
At 01 November 2024	4,412		29,822		98,888		14,947		148,069
Charge for the financial year	11,962		7,769		37,439		3,303		60,473
Disposals	0		0		( 6,880)		0		( 6,880)
Transfers	0		1,250		( 2,032)		782		0
At 31 October 2025	16,374		38,841		127,415		19,032		201,662
Net book value
At 31 October 2025	116,986		23,362		137,700		6,354		284,402
At 31 October 2024	101,470		25,705		144,359		1,683		273,217

5. Debtors

	2025		2024
	£		£
Debtors: amounts falling due within one year
Trade debtors	352,376		365,369
Other debtors	62,389		54,672
	414,765		420,041
Debtors: amounts falling due after more than one year
Other debtors	238,189		264,000

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	14,968		11,404
Corporation tax	51,094		11,308
Other taxation and social security	120,798		73,606
Other creditors	50,503		57,853
	237,363		154,171

7. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
50 Ordinary A shares of £ 1.00 each	50		50
50 Ordinary B shares of £ 1.00 each	50		50
	100		100

8. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
G F Hayter	461		396
M A Feltham	607		331

No interest has been charged on the overdrawn directors loan account.