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Registered number: 01024280
Selectamark Security Systems PLC
Strategic Report, Directors' Report and
Financial Statements
For The Year Ended 31 October 2025
Contents
Page
Strategic Report 1—6
Directors' Report 7—8
Independent Auditor's Report 9—12
Income Statement 13
Statement of Comprehensive Income 14
Statement of Financial Position 15—16
Statement of Changes in Equity 17
Statement of Cash Flows 18
Notes to the Statement of Cash Flows 19
Notes to the Financial Statements 20—26
Page 1
Strategic Report
The directors present their strategic report for the year ended 31 October 2025.
Review of the Business
Principal Activity
Selectamark Security Systems plc is a privately owned public limited company. Its principal activity during the year continued to be the development, manufacture and supply of forensic marking and property-identification products, together with the operation of secure online asset-registration platforms. These are delivered principally through the Company's SelectaDNA, BikeRegister, SecureAssetRegister and Selectamark brands, serving law enforcement, public-sector organisations and commercial customers in the UK and internationally.
Strategic Overview
Selectamark is an established provider of forensic marking, property identification and asset-registration solutions, and a trusted partner to law enforcement in the UK and internationally. Its technologies and brands continue to support crime prevention and crime-reduction strategies adopted by police forces, public-sector organisations and commercial customers. The Company's forensic testing is accredited by UKAS to ISO/IEC 17025:2017, and it operates certified management systems under ISO 9001:2015, ISO 14001:2015 and ISO/IEC 27001:2022.
The Company's purpose is to help protect people, property and communities through forensic technologies, trusted brands and secure asset-registration platforms.
Market and Business Model
Selectamark offers a portfolio of overt and covert forensic marking products integrated with secure online registers, enabling effective property identification and crime deterrence. The Company operates a family of complementary brands, comprising SelectaDNA (forensic marking), BikeRegister (the UK's national cycle database), SecureAssetRegister and Selectamark asset labelling, and sells through multiple channels including e-commerce, UK resellers, international distributors and selected white-label partnerships.
The Directors consider the business model to combine three reinforcing characteristics that underpin the quality and resilience of the Company's earnings:
● A differentiated, product-led core. Forensic marking products (DNA kits, forensic sprays and offender-tagging solutions) and security labelling reflect proprietary formulation, in-house manufacturing and pricing discipline rather than reliance on discounting. Their evidential reliability, providing robust and compliant evidence into the Criminal Justice System, further sets them apart.
● Recurring and repeat revenue. Secure online registers (BikeRegister, SecureAssetRegister and the SelectaDNA database) create ongoing engagement and repeat purchasing, while police-force and public-sector programmes generate multi-year, relationship-based demand that is less transactional than one-off hardware sales.
● A capital-light, cash-generative model. The Company converts profit efficiently into cash and operates from an almost debt-free balance sheet, giving it the flexibility to invest in innovation and in the register platforms through the cycle.
Revenue is diversified across UK direct, reseller, e-commerce and international channels, and across forensic marking, cycle security and asset identification. The advantages that protect this model, being registered intellectual property, UKAS-accredited forensic testing and long-standing police relationships, are described under Barriers to Entry. The Directors also actively manage the factors that could constrain it, in particular the concentration of international revenue within a small number of distributor relationships (see Principal Risks and Uncertainties) and the need to sustain investment in the digital register platforms. Management's strategy is directed at broadening the recurring-revenue base and reducing concentration, to strengthen the resilience of the Company's earnings.
Barriers to Entry
...CONTINUED
Page 1
Page 2
Review of the Business - continued
Selectamark operates in a tightly regulated forensic environment, and the requirements of UKAS accreditation to ISO/IEC 17025:2017 and of The Forensic Science Regulator Code of Practice (Version 2, dated May 2025) create a material barrier to new entrants. Achieving and maintaining this accreditation and regulatory compliance demands specialist scientific expertise and robust quality systems that are costly and time-consuming to replicate.
In addition, the Company's standing as a trusted partner to UK police forces, built on the evidential reliability of its forensic evidence and on joint crime-reduction programmes, provides a further advantage that is not easily reproduced. The Company's registered intellectual property, proprietary DNA formulations and established brands reinforce these barriers.
Business Environment
The UK operating environment during the year ended 31 October 2025 was characterised by easing but still-restrictive monetary conditions, inflation that remained above target, and rising employment costs that bore directly on small and medium-sized enterprises. The developments most relevant to the Company were as follows.
● Inflation remained above the 2% target and proved sticky. Consumer Price Index inflation rose through the year, plateauing at around 3.8% in mid-2025 before easing to 3.6% by October 2025, above the Bank of England's 2% target throughout the financial year. Persistent services and wage-driven inflation kept input and payroll cost pressure elevated.
● Interest rates eased gradually. The Bank of England reduced Bank Rate in steps from 4.75% at the start of the year to 4.0% by August 2025 (via cuts in February, May and August), improving financing conditions modestly while keeping the cost of capital materially higher than the pre-2022 norm. With minimal borrowings and substantial cash balances, the Company benefited from continued attractive returns on its deposits.
● A significant increase in employment costs from April 2025. The Autumn Budget of 30 October 2024 raised the main rate of employer (secondary Class 1) National Insurance from 13.8% to 15% and cut the secondary threshold from £9,100 to £5,000 with effect from 6 April 2025, alongside a 6.7% increase in the National Living Wage to £12.21 per hour. Although the Employment Allowance rose to £10,500, these measures increased the cost of employment across the economy: for the Company, for its suppliers, and for its public-sector customers, including police forces whose budgets were affected by the same changes.
● A recalibration of public-sector spending, with crime prevention retained as a priority. Following the July 2024 General Election, public-sector budgets were reset, but neighbourhood crime, tool theft, vehicle theft and retail crime remained areas of government and police focus. 
● Supportive policy momentum on equipment and tool theft. The Equipment Theft (Prevention) Act 2023 remained in force, and in October 2025 the Government published its response to the call for evidence, confirming intentions to widen scope to larger agricultural and construction machinery and citing forensic marking and record-keeping among expected security measures. This provides a favourable backdrop for the Company's core technologies.
● A competitive labour market in technical and scientific fields, sustaining upward pressure on salaries for the specialist roles on which the Company depends.
● Global trade and supply-chain uncertainty. Renewed international tariff activity and geopolitical tension increased trade uncertainty, although supply chains for the Company's specialist components remained broadly stable.
● Heightened expectations around cybersecurity and data protection, reflecting the Company's operation of secure online registers holding customer and asset data.  
Against this backdrop, the Company sustained its margins and strengthened its balance sheet while absorbing higher payroll and investment costs during the year. 
Strategic Priorities
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Page 2
Page 3
Review of the Business - continued
Following a strategic review, and in response to the conditions described above, the Company has focused on four priorities:
● Strengthening core UK markets. Enhancing digital capability, deepening engagement with law enforcement and expanding adoption across public-sector and commercial clients.
● Broadening international reach. Extending distribution in priority regions and supporting international distributors through improved partner enablement and technical support, while broadening the distributor base to reduce concentration.
● Investing in product innovation. Continued development of forensic DNA technology, high-security labelling, digital identification tools and next-generation asset registers.
● Developing organisational capability. Strengthening talent, operational systems, compliance frameworks and governance to support sustainable growth.
Business Performance
The Company delivered a resilient top line and a stronger balance sheet in a year of elevated cost inflation. Turnover was marginally lower year on year, the gross margin improved, and both cash and net assets grew. Reported profitability reduced, reflecting a one-off discretionary pension contribution and a deliberate increase in investment in people and capability. 
Financial highlights
Year ended 31 October 
2025  £'000
2024  £'000
Turnover
4,691
4,868
Gross profit
2,785
2,810
Gross margin
59.4%
57.7%
Operating profit
599
1,054
Profit before taxation
631
1,093
Cash at bank
3,018
2,730
Net assets
3,589
3,443
Revenue. Turnover of £4,691,291 was approximately 4% lower than the prior year (2024: £4,868,225). UK turnover was broadly stable at £2,102,877 (2024: £2,116,400), supported by sustained demand from police forces, public-sector contracts and corporates, while international turnover eased to £2,588,414 (2024: £2,751,826) on lower distributor volumes. 
Margin. Gross profit was held at £2,785,366 (2024: £2,810,067) and the gross margin improved to 59.4% (2024: 57.7%), reflecting pricing discipline and product quality sustained despite significant input and wage-cost inflation.
Profitability. Operating profit was £599,042 (2024: £1,054,280) and profit before taxation £631,333 (2024: £1,093,060). The reduction reflects a one-off discretionary employer pension contribution, together with a deliberate increase in headcount, recruitment and capability investment and continued marketing spend, in a year when the April 2025 employment-cost changes lifted the payroll base. The Directors regard this as investment to support future growth rather than a structural erosion of returns, as underlined by the improved gross margin.
Cash and capital strength. The Company remained cash-generative, with cash at bank rising to £3,017,603 (2024: £2,730,368) and net assets to £3,588,631 (2024: £3,443,335) after funding the discretionary pension contribution, continued investment in intellectual property and a distribution to shareholders, all from internal resources. The Company is almost debt-free, carrying only a long-standing related-party loan, giving it the capacity to invest through the cycle and to pursue selective growth opportunities.
...CONTINUED
Page 3
Page 4
Review of the Business - continued
The Company continued to invest in innovation, product testing and certification to maintain its position in forensic marking technologies and digital asset-registration platforms. During the year it also played an active role in national tool-theft prevention initiatives, working closely with UK police forces, trade bodies and retailers to improve the identification and recovery of stolen tools, reinforcing the Company's role as a trusted partner in crime prevention across the trade, construction and utilities sectors.
Non-financial performance. The Company manages performance using non-financial measures alongside its financial results, including customer satisfaction measured through online surveys. The Company's Net Promoter Score (NPS) was 74 (2024: 81), based on an online survey of 1,502 customers during the year, consistent with high customer retention across the register and forensic-product businesses.
Outlook
The Directors expect the structural drivers of demand for forensic marking and asset registration (legislative momentum on equipment and tool theft, sustained police and government focus on acquisitive crime, and growing corporate and public-sector adoption) to support the Company's growth over the medium term. As the current investment in people and capability matures, the Board expects operating margins to recover. Supported by an almost debt-free balance sheet, dependable cash generation and established market positions, the Company is well placed to benefit from these trends, and the Directors are confident in its long-term prospects.
Principal Risks and Uncertainties
The Board has reviewed the principal risks in light of conditions during the year ended 31 October 2025. The previously identified risks remain relevant, with mitigations updated. Two further risks, being Employment Cost and Wage Inflation and Customer and Geographic Concentration, have been added to reflect the current environment and the profile of the Company's revenue. 
● Economic and Political Environment. Changes in economic conditions or public-sector funding may affect customer demand. Above-target inflation and the reset of public-sector budgets during the year kept this risk elevated. Mitigation: diversification of revenue, flexible pricing, and ongoing monitoring of policy developments.
● Employment Cost and Wage Inflation. The April 2025 increases in employer National Insurance and the National Living Wage, combined with a competitive market for technical and scientific talent, have raised the cost of employment. This was a primary driver of the increase in administrative expenditure during the year. Mitigation: disciplined workforce planning, productivity and automation initiatives, use of the increased Employment Allowance, and pricing that reflects input-cost movements.
● Customer and Geographic Concentration. A significant proportion of international revenue is generated through a small number of distributor relationships in Europe. A change in those relationships, in local demand, or in trading terms could have a material effect on turnover. Mitigation: the Board monitors customer and geographic concentration as a standing agenda item and is executing a structured diversification programme, broadening the international distributor base and developing additional routes to market in the core European territory, prioritising new geographies, deepening the UK recurring-revenue base, and maintaining close, senior-level relationships with key partners. The Directors are confident of onboarding new international clients operating in complementary industries during the second half of 2026, which is expected to broaden the customer base and further reduce concentration.
● Competitive Landscape. Presence of domestic and international competitors. Mitigation: continued investment in innovation, branding, accreditation and certification.
● Cybersecurity and Data Protection. Evolving cyber threats and stringent regulatory expectations, given the Company's operation of secure online registers. Mitigation: strengthened cyber controls, ISO/IEC 27001:2022-certified information security management, audits, penetration testing and staff training.
...CONTINUED
Page 4
Page 5
Review of the Business - continued
● International Expansion. Challenges entering or scaling new markets, compounded by trade and tariff uncertainty. Mitigation: structured distributor selection, market prioritisation and enhanced governance.
● Supply Chain Reliability. Potential disruption to specialist components. Mitigation: multi-supplier sourcing, improved forecasting and robust inventory management.
Section 172(1) Statement
In accordance with Section 172(1) of the Companies Act 2006, the Directors confirm that they have acted in the way they consider, in good faith, would most likely promote the success of the Company for the benefit of its members as a whole.
In doing so, they have had regard to the interests of employees, customers, suppliers, regulators and the wider communities in which the Company operates.
The Board engages regularly with staff and key partners to ensure that stakeholder feedback informs strategic and operational decisions. Environmental, social and governance factors are considered as part of every significant business decision, consistent with the Company's commitment to long-term sustainability, scientific integrity and compliance with forensic-science standards.
The Directors also recognise the importance of the Company's contribution to public safety through partnerships with UK police forces and participation in national crime-reduction programmes. In balancing these factors, the Board seeks to deliver sustainable growth, protect the Company's reputation and uphold high standards of business conduct for the benefit of shareholders and stakeholders alike.
Sustainability and ESG Commitment
Selectamark applies environmental, social and governance principles across its operations to support long-term sustainability and maintain trust with customers, police forces and partners.
Environmentally, the Company maintains ISO 14001:2015 certification and continues to reduce waste, improve energy efficiency and increase renewable-energy use. Packaging improvements and selective carbon-offsetting further reduce environmental impact and support customer sustainability expectations.
Social responsibility is an important part of the Company's work. Selectamark works closely with police forces, insurers and community partners on crime-reduction initiatives, including tool-theft prevention and cycle-crime programmes, helping protect livelihoods and enhance public safety. The Company continues to convene the National Acquisitive Crime Conference and the National Cycle Crime Conference, which remain well attended each year and bring together police forces, industry and community partners; the 2025 events were held in Liverpool. These conferences reflect the Company's role in crime prevention and its ongoing engagement with law enforcement.
Governance is central to how the Company operates: its forensic testing is accredited by UKAS to ISO/IEC 17025:2017, and its laboratory complies with The Forensic Science Regulator Code of Practice (Version 2, dated May 2025), ensuring its forensic evidence is robust and compliant for use in the Criminal Justice System. This evidential reliability is central to the Company's standing as a trusted partner to law enforcement. Its certified information-security management (ISO/IEC 27001:2022) supports the secure operation of the asset-registration platforms, and its ISO 9001:2015 certification underpins the Company's approach to quality, with ESG oversight maintained at Board level.
People and Culture
The Company's success continues to be driven by its skilled and committed workforce. With the labour market remaining competitive, particularly in digital and technical fields, and employment costs rising following the April 2025 changes, the Company has strengthened investment in training, talent development and retention. The Company supports a diverse and inclusive workplace and continues to prioritise employee engagement. 
...CONTINUED
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Page 6
Review of the Business - continued
Reflecting its commitment to fair pay and to attracting and retaining talent, in April 2026 the Company took the decision to pay all staff at or above the London Living Wage.
The gender breakdown of the Company's workforce at 31 October 2025 was as follows:
Male
Female
Directors
3
15%
1
5%
Employees in other senior executive positions
4
20%
3
15%
Other employees
4
20%
5
25%
Total employees
11
55%
9
45%
On behalf of the board
J Brown
Director
30 July 2026
Page 6
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Directors' Report
The directors present their report and the financial statements for the year ended 31 October 2025.
Principal Activity
The principal activity of the Company during the year continued to be the development, manufacture and supply of forensic marking and property-identification products, together with the operation of secure online asset-registration platforms.
Dividends
A dividend of £300,000 was declared for the year ended 31 October 2025.
Directors
The directors who held office during the year were as follows:
J A Brown
J Brown
S A Brown
S M Morris Resigned 10/12/2025
Statement of Directors' Responsibilities
The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards, comprising FRS102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing the financial statements the directors are required to:
  • select suitable accounting policies and then apply them consistently;
  • make judgments and accounting estimates that are reasonable and prudent;
  • state whether applicable United Kingdom Accounting Standards, comprising FRS102, have been followed subject to any material departures disclosed and explained in the financial statements;
  • prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
The directors are responsible for the maintenance and integrity of the corporate and financial information included on the company's website. Legislation in the United Kingdom governing the preparation and dissemination of financial statements may differ from legislation in other jurisdictions.
Statement of Disclosure of Information to Auditors
In the case of each director in office at the date the Directors' Report is approved: 
  • so far as the director is aware, there is no relevant audit information of which the company's auditors are unaware; and
  • they have taken all the steps that they ought to have taken as directors in order to make themselves aware of any relevant audit information and to establish that the company's auditors are aware of that information.
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Independent Auditors
The auditors, Crane & Partners Audit LLP, have indicated their willingness to continue in office and a resolution concerning their re-appointment will be proposed at the Annual General Meeting.
On behalf of the board
J Brown
Director
30 July 2026
Page 8
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Independent Auditor's Report
Opinion
We have audited the financial statements of Selectamark Security Systems PLC for the year ended 31 October 2025 which comprise the Income Statement, Statement of Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity, Statement of Cash Flows and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
In our opinion the financial statements:
  • give a true and fair view of the state of the company's affairs as at 31 October 2025 and of its profit/(loss) for the year then ended;
  • have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
  • have been prepared in accordance with the requirements of the Companies Act 2006.
Basis for Opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.
Conclusions Relating to Going Concern
In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the entity's ability to continue as a going concern for a period of at least 12 months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other Information
The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
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Opinions on Other Matters Prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
  • the information given in the Strategic Report and Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
  • the Strategic Report and Directors' Report have been prepared in accordance with applicable legal requirements.
Matters on Which We Are Required to Report by Exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
  • adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
  • the financial statements are not in agreement with the accounting records or returns; or
  • certain disclosures of directors' remuneration specified by law are not made; or
  • we have not received all the information and explanations we require for our audit.
Responsibilities of Directors
As explained more fully in the Directors' Responsibilities Statement set out on page 7—8, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
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Auditor's Responsibilities for the Audit of the Financial Statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: 
Based on our understanding of the company and the business sector in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to those laws which have a direct impact on the preparation of the financial statements, such as the Companies Act 2006 and tax legislation. We evaluated management's opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to posting inappropriate journal entries and invoices to manipulate financial results.
Audit procedures included discussions with management, together with identifying and testing invoices and journal entries posted with unusual account combinations. There are inherent limitations in the audit procedures described above, and the further removed non-compliance with laws and regulations is from events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material fraud is higher than the risk of not detecting one resulting from error, as fraud may be deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.
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Use Of Our Report
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters that we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
Graham Atkin (Senior Statutory Auditor)
for and on behalf of Crane & Partners Audit LLP , Statutory Auditor
30 July 2026
Crane & Partners Audit LLP
Leonard House
5-7 Newman Road
Bromley
Kent
BR1 1RJ
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Income Statement
2025 2024
Notes £ £
TURNOVER 3 4,691,291 4,868,225
Cost of sales (1,905,925 ) (2,058,158 )
GROSS PROFIT 2,785,366 2,810,067
Administrative expenses (2,186,324 ) (1,755,787 )
OPERATING PROFIT 4 599,042 1,054,280
Other interest receivable and similar income 9 46,845 41,918
Interest payable and similar charges 10 (14,554 ) (3,138 )
PROFIT BEFORE TAXATION 631,333 1,093,060
Tax on Profit 11 (186,037 ) (280,663 )
PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR 445,296 812,397
The notes on pages 19 to 26 form part of these financial statements.
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Statement of Comprehensive Income
2025 2024
£ £
PROFIT FOR THE FINANCIAL YEAR 445,296 812,397
OTHER COMPREHENSIVE INCOME FOR THE YEAR - -
TOTAL COMPREHENSIVE INCOME FOR THE YEAR 445,296 812,397
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Statement of Financial Position
Registered number: 01024280
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 12 240,728 230,822
Tangible Assets 13 432,412 465,583
Investments 14 50 50
673,190 696,455
CURRENT ASSETS
Stocks 15 532,174 423,428
Debtors 16 264,880 324,685
Cash at bank and in hand 3,017,603 2,730,368
3,814,657 3,478,481
Creditors: Amounts Falling Due Within One Year 17 (899,216 ) (731,601 )
NET CURRENT ASSETS (LIABILITIES) 2,915,441 2,746,880
TOTAL ASSETS LESS CURRENT LIABILITIES 3,588,631 3,443,335
NET ASSETS 3,588,631 3,443,335
CAPITAL AND RESERVES
Called up share capital 19 50,000 50,000
Income Statement 3,538,631 3,393,335
SHAREHOLDERS' FUNDS 3,588,631 3,443,335
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On behalf of the board
J Brown
Director
30 July 2026
The notes on pages 19 to 26 form part of these financial statements.
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Statement of Changes in Equity
Share Capital Income Statement Total
£ £ £
As at 1 November 2023 50,000 2,580,938 2,630,938
Profit for the year and total comprehensive income - 812,397 812,397
As at 31 October 2024 and 1 November 2024 50,000 3,393,335 3,443,335
Profit for the year and total comprehensive income - 445,296 445,296
Dividends paid - (300,000) (300,000)
As at 31 October 2025 50,000 3,538,631 3,588,631
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Statement of Cash Flows
2025 2024
Notes £ £
Cash flows from operating activities
Net cash generated from operations 1 574,304 957,182
Interest paid (14,554 ) (3,138 )
Tax refunded/(paid) 10,993 (201,593 )
Net cash generated from operating activities 570,743 752,451
Cash flows from investing activities
Purchase of intangible assets (28,189 ) (34,124 )
Interest received 46,845 41,918
Net cash generated from investing activities 18,656 7,794
Cash flows from financing activities
Equity dividends paid (300,000 ) -
Increase in cash and cash equivalents 289,399 760,245
Cash and cash equivalents at beginning of year 2 2,728,185 1,967,940
Cash and cash equivalents at end of year 2 3,017,584 2,728,185
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Notes to the Statement of Cash Flows
1. Reconciliation of profit for the financial year to cash generated from operations
2025 2024
£ £
Profit for the financial year 445,296 812,397
Adjustments for:
Tax on profit 186,037 280,663
Interest expense 14,554 3,138
Interest income (46,845 ) (41,918 )
Amortisation of intangible assets 18,283 16,874
Depreciation of tangible assets 33,171 35,683
Movements in working capital:
Increase in stocks (108,746 ) (52,014 )
Decrease/(increase) in trade and other debtors 59,805 (121,412 )
(Decrease)/increase in trade and other creditors (27,251 ) 23,771
Net cash generated from operations 574,304 957,182
2. Cash and cash equivalents
Cash and cash equivalents, as stated in the Statement of Cash Flows, relates to the following items in the Balance Sheet:
2025 2024
£ £
Cash at bank and in hand 3,017,603 2,730,368
Overdraft facilities repayable on demand (19 ) (2,183 )
Cash and cash equivalents as stated in the Statement of Cash Flows 3,017,584 2,728,185
3. Analysis of changes in net funds
As at 1 November 2024 Cash flows As at 31 October 2025
£ £ £
Cash at bank and in hand 2,730,368 287,235 3,017,603
Overdraft facilities repayable on demand (2,183) 2,164 (19)
Cash and cash equivalents 2,728,185 289,399 3,017,584
Debts falling due within one year (100,000 ) - (100,000 )
2,628,185 289,399 2,917,584
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Notes to the Financial Statements
1. General Information
Selectamark Security Systems PLC is a private company, limited by shares, incorporated in England & Wales, registered number 01024280 . The registered office is 1 Locks Court, 429 Crofton Road, Locksbottom, Kent, BR6 8NL.
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 "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. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
2.3. Intangible Fixed Assets and Amortisation - Intellectual Property
Intellectual property assets are amortised to the income statement over its estimated economic life of 20 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:
Freehold - 2% on cost
Plant & Machinery - 20% on cost and 15% on reducing balance
Furniture, fixtures and equipment 15% on reducing balance
2.5. Investments
Investments are measured at fair value with any changes in fair value recognised in the profit and loss account.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks.
Cost is determined using the first-in, first-out method. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Work in progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
At the end of each reporting period stocks are assessed for impairment. If an item of stock is impaired, the identified stock is reduced to its selling price less costs to complete and sell and an impairment charge is recognised in the income statement. Where a reversal of the impairment is required the impairment charge is reversed, up to the original impairment loss, and is recognised as a credit in the income statement.
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2.7. Cash and Cash Equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.
2.8. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position 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.
2.9. Taxation
Income tax expense represents the sum of the 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.
3. Turnover
Analysis of turnover by geographical market is as follows:
2025 2024
£ £
United Kingdom 2,102,877 2,116,400
Europe 2,569,684 2,732,484
North America 2,262 2,259
Asia 8,736 8,065
Rest of the world 7,732 9,017
4,691,291 4,868,225
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4. Operating Profit
The operating profit is stated after charging:
2025 2024
£ £
Depreciation of tangible fixed assets 33,171 35,683
Amortisation of intangible fixed assets 18,283 16,874
5. Auditor's Remuneration
Remuneration received by the company's auditors and their associates during the year was as follows:
2025 2024
£ £
Audit Services
Audit of the company's financial statements 5,000 5,200
6. Staff Costs
Staff costs, including directors' remuneration, were as follows:
2025 2024
£ £
Wages and salaries 1,012,393 876,240
Social security costs 105,418 82,139
Other pension costs 199,451 56,270
1,317,262 1,014,649
7. Average Number of Employees
Average number of employees, including directors, during the year was: 20 (2024: 20)
20 20
8. Directors' remuneration
2025 2024
£ £
Emoluments 392,769 333,103
Company contributions to money purchase pension schemes 140,000 -
532,769 333,103
The number of directors to whom retirement benefits were accruing was as follows:
2025 2024
Money purchase pension schemes 2 -
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Information regarding the highest paid director was as follows:
2025 2024
£ £
Emoluments 127,132 115,965
Company contributions to money purchase pension schemes 70,000 -
197,132 115,965
9. Interest Receivable and Similar Income
2025 2024
£ £
Bank interest receivable 46,845 41,863
Other interest receivable - 55
46,845 41,918
10. Interest Payable and Similar Charges
2025 2024
£ £
Other finance charges 14,554 3,138
11. Tax on Profit
The tax charge on the profit for the year was as follows:
Tax Rate 2025 2024
2025 2024 £ £
Current tax
UK Corporation Tax 25.0% 25.0% 167,758 280,663
Prior period adjustment 18,279 -
186,037 280,663
Total tax charge for the period 186,037 280,663
The actual charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:
2025 2024
£ £
Profit before tax 631,333 1,093,060
Tax on profit at 25% (UK standard rate) 157,833 271,295
...CONTINUED
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Goodwill/depreciation not allowed for tax 12,864 15,109
Expenses not deductible for tax purposes 1,876 1,172
Capital allowances (4,815 ) (6,913 )
Prior period adjustment 18,279 -
Total tax charge for the period 186,037 280,663
12. Intangible Assets
Intellectual Property
£
Cost
As at 1 November 2024 362,183
Additions 28,189
As at 31 October 2025 390,372
Amortisation
As at 1 November 2024 131,361
Provided during the period 18,283
As at 31 October 2025 149,644
Net Book Value
As at 31 October 2025 240,728
As at 1 November 2024 230,822
13. Tangible Assets
Land & Property
Freehold Plant & Machinery Furniture, fixtures and equipment Total
£ £ £ £
Cost
As at 1 November 2024 351,413 809,943 162,665 1,324,021
As at 31 October 2025 351,413 809,943 162,665 1,324,021
Depreciation
As at 1 November 2024 37,445 693,852 127,141 858,438
Provided during the period 2,080 23,827 7,264 33,171
As at 31 October 2025 39,525 717,679 134,405 891,609
...CONTINUED
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Net Book Value
As at 31 October 2025 311,888 92,264 28,260 432,412
As at 1 November 2024 313,968 116,091 35,524 465,583
14. Investments
Subsidiaries
£
Cost
As at 1 November 2024 50
As at 31 October 2025 50
Provision
As at 1 November 2024 -
As at 31 October 2025 -
Net Book Value
As at 31 October 2025 50
As at 1 November 2024 50
15. Stocks
2025 2024
£ £
Stock 532,174 423,428
16. Debtors
2025 2024
£ £
Due within one year
Trade debtors 253,166 208,938
Other debtors 11,714 115,747
264,880 324,685
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17. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 297,052 315,380
Bank loans and overdrafts 19 2,183
Other loans 100,000 100,000
Other creditors 2,089 23,430
Corporation tax 477,946 280,916
Taxation and social security 12,110 -
Accruals and deferred income 10,000 9,692
899,216 731,601
18. Loans
An analysis of the maturity of loans is given below:
2025 2024
£ £
Amounts falling due within one year or on demand:
Other loans 100,000 100,000
19. Share Capital
2025 2024
Allotted, called up and fully paid £ £
50,000 Ordinary shares of £ 1.00 each 50,000 50,000
20. Dividends
2025 2024
£ £
On equity shares:
Final dividend paid 300,000 -
21. Related Party Disclosures
At the year end the company had an outstanding loan balance of £100,000 (2024: £100,000) due to a company director.
The loan is secured on the property, bears interest at 2.5% per annum, and is repayable on demand.
Interest charged during the year was recognised within interest payable. No repayments of capital were made during the year.
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