Company registration number 11602139 (England and Wales)
A-LIGN COMPLIANCE AND SECURITY UK LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
A-LIGN COMPLIANCE AND SECURITY UK LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 9
A-LIGN COMPLIANCE AND SECURITY UK LTD
BALANCE SHEET
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
as restated
Notes
£
£
£
£
Current assets
Debtors
5
2,908,948
2,743,749
Cash at bank and in hand
54,572
-
0
2,963,520
2,743,749
Creditors: amounts falling due within one year
6
(386,351)
(332,613)
Net current assets
2,577,169
2,411,136
Capital and reserves
Called up share capital
9
1
1
Profit and loss reserves
2,577,168
2,411,135
Total equity
2,577,169
2,411,136

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

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved and signed by the director and authorised for issue on 23 July 2026
Mr S G Price
Director
Company registration number 11602139 (England and Wales)
A-LIGN COMPLIANCE AND SECURITY UK LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

A-LIGN Compliance and Security UK Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 2 Minton Place, Victoria Road, Bicester, Oxfordshire. OX26 6QB. The company does not have a trading address, staff work remotely from home.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. 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 financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Prior period error

The company recognises a prior period adjustment in the event of a material error, whether caused by a change of accounting policy, estimation technique or other error.

1.3
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Th erefore t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

During the period the company made a profit of £166,032 (20 2 4 restated: £658,733). At the reporting date, the company had net assets of £2,577,169 (202 4 restated: £2,411,136), all of which were current.

The company relies on its parent company for support in the form of short term working capital loans. Therefore, the parent company has confirmed to the director that it will continue to support the company for at least 12 months after the date of signing these accounts.

1.4
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

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

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

A-LIGN COMPLIANCE AND SECURITY UK LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

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.

A-LIGN COMPLIANCE AND SECURITY UK LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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 is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

A-LIGN COMPLIANCE AND SECURITY UK LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.10
Retirement benefits

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

1.11
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty
Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Revenue

The Company generates revenue primarily by delivering services that are defined within a contract with a customer, which contains explicit fixed contract fees. Contract revenues are considered to be earned over time as the services are rendered to the customer. The amount of revenue recognised is based on an estimate of project completion. These estimates are based on pre-defined tasks for a project and are calculated based on relative weighted labour hours for each task. The project is considered complete upon delivery of the final report.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
3
1
4
Taxation
2025
2024
£
£
as restated
Current tax
UK corporation tax on profits for the current period
58,532
219,340
Adjustments in respect of prior periods
196
-
0
Total current tax
58,728
219,340
A-LIGN COMPLIANCE AND SECURITY UK LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
4
Taxation
2025
2024
£
£
(Continued)
- 6 -
Deferred tax
Origination and reversal of timing differences
(312)
-
0
Total tax charge
58,416
219,340
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
as restated
Trade debtors
298,843
213,698
Amounts due from fellow group undertakings
2,506,993
2,437,950
Other debtors
6,613
1,000
Prepayments and accrued income
96,187
91,101
2,908,636
2,743,749
Deferred tax asset (note 7)
312
-
0
2,908,948
2,743,749

Amounts due from group undertakings are non-interest bearing, unsecured and repayable on demand.

6
Creditors: amounts falling due within one year
2025
2024
£
£
as restated
Trade creditors
5,304
3,061
Corporation tax
36,668
100,733
Other taxation and social security
59,479
72,272
Other creditors
284,900
156,547
386,351
332,613
A-LIGN COMPLIANCE AND SECURITY UK LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
7
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Assets
Assets
2025
2024
Balances:
£
£
Retirement benefit obligations
312
-
2025
Movements in the year:
£
Liability at 1 January 2025
-
Credit to profit or loss
(312)
Asset at 31 December 2025
(312)

The deferred tax asset set out above is expected to reverse within 12 months and relates to retirement benefit obligations.

8
Retirement benefit schemes
2024
2023
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
14,665
-

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

At the balance sheet date the company had unpaid contributions of £1,248 (2024: £Nil).

9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary share of £1 each
1
1
1
1
A-LIGN COMPLIANCE AND SECURITY UK LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
10
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

The senior statutory auditor was Sarah Flint BSc FCA
The auditor was Benee Consulting Limited.
11
Related party transactions

The company has taken advantage of the exemption available per paragraph 33.1A of FRS 102 whereby it has not disclosed transactions with the ultimate parent company or any wholly owned subsidiary undertaking of the group.

12
Parent company

The company is under the direct control of its parent company A-Lign Compliance and Security Inc., a company incorporated in the USA, by virtue of their 100% shareholding.

During the year until 25th August 2025, the ultimate controlling party was Denali Topco LLC, by virtue of their 100% controlling interest in the wider group to which the company belongs. Denali Topco LLC is a company incorporated in the USA.

On 25th August 2025 Hg Capital, became the ultimate controlling parent by virtue of their indirect acquisition of the Denali Topco LLC Group. Hg Capital is a Private Equity entity located in the United Kingdom.

13
Prior period adjustment
Changes to the balance sheet
As previously reported
Adjustment
As restated at 31 Dec 2024
£
£
£
Current assets
Debtors due within one year
2,782,286
(38,537)
2,743,749
Creditors due within one year
Taxation
(182,640)
9,635
(173,005)
Net assets
2,440,038
(28,902)
2,411,136
Capital and reserves
Profit and loss reserves
2,440,037
(28,902)
2,411,135
A-LIGN COMPLIANCE AND SECURITY UK LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
13
Prior period adjustment
(Continued)
- 9 -
Reconciliation of changes in equity
1 January
31 December
2024
2024
£
£
Adjustments to prior year
Accrued income
-
(38,537)
Corporation tax
-
9,635
Total adjustments
-
(28,902)
Equity as previously reported
1,752,403
2,440,038
Equity as adjusted
1,752,403
2,411,136
Analysis of the effect upon equity
Profit and loss reserves
-
(28,902)
Notes to reconciliation

Subsequent to the signing date of the 2024 financial statements, the company identified that it had overstated accrued income in the 2024 year. The prior period has therefore been restated to correct this, including the associated taxation impact.

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