REGISTERED NUMBER: 03259843 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

SESAME ACCESS SYSTEMS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

S Lyons

Ms A Lyons

SECRETARY:

REGISTERED OFFICE:

Unit 1 Cumberland Works

Wintersells Business Park

Wintersells Rd

West Byfleet

Surrey

KT14 7LF

REGISTERED NUMBER:

03259843 (England and Wales)

ACCOUNTANTS:

Kingfisher Business Advisors Ltd

Chartered Accountants

126

Liberty Lane

Addlestone

Surrey

KT15 1NL

FIXED ASSETS

Intangible assets

4

110

226

Tangible assets

5

31,607

56,311

31,717

56,537

CURRENT ASSETS

Stocks

115,042

153,194

Debtors

6

782,123

650,244

Cash at bank and in hand

563,873

707,823

1,461,038

1,511,261

CREDITORS

Amounts falling due within one year

7

561,725

748,018

NET CURRENT ASSETS

899,313

763,243

TOTAL ASSETS LESS CURRENT LIABILITIES

931,030

819,780

PROVISIONS FOR LIABILITIES

5,971

10,653

NET ASSETS

925,059

809,127

CAPITAL AND RESERVES

Called up share capital

900

900

Retained earnings

924,159

808,227

SHAREHOLDERS' FUNDS

925,059

809,127

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 July 2026 and were signed on its behalf by:

Ms A Lyons - Director

1.	STATUTORY INFORMATION

Sesame Access Systems Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of nil years.

Patents

The cost of acquiring the patents are being amortised on a straight line basis over their remaining lives.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

25% on cost

Fixtures and fittings

-

25% on cost

Motor vehicles

-

25% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2024 - 22 ) .

4.	INTANGIBLE FIXED ASSETS

Patents

and

licences

£

COST

At 1 November 2024

and 31 October 2025

64,545

AMORTISATION

At 1 November 2024

64,319

Amortisation for year

116

At 31 October 2025

64,435

NET BOOK VALUE

At 31 October 2025

110

At 31 October 2024

226

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 November 2024

136,146

98,230

42,477

40,460

317,313

Additions

-

-

-

1,630

1,630

At 31 October 2025

136,146

98,230

42,477

42,090

318,943

DEPRECIATION

At 1 November 2024

93,438

94,432

36,914

36,218

261,002

Charge for year

17,125

1,266

5,563

2,380

26,334

At 31 October 2025

110,563

95,698

42,477

38,598

287,336

NET BOOK VALUE

At 31 October 2025

25,583

2,532

-

3,492

31,607

At 31 October 2024

42,708

3,798

5,563

4,242

56,311

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

612,808

394,183

Other debtors

169,315

256,061

782,123

650,244

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

130,828

177,376

Taxation and social security

82,307

70,610

Other creditors

348,590

500,032

561,725

748,018