For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit of its financial statements for the year in question 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.

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

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

S3 ID Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is Bow Bridge Close, Rotherham, United Kingdom, S60 1BY.

The group consists of S3 ID Group Limited and all of its subsidiaries.

The group and company's principal activities are disclosed in the Directors' Report.

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 amounts 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.

The directors have made a detailed assessment of the going concern requirements to ensure the company has adequate resources to continue in operational existence for the foreseeable future. As a result of this review the directors are confident that, given; the current orders in hand, 2025's profitable trading and ongoing shareholder support via a letter of support the Company has sufficient resources to continue trading.true

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

Preparation of consolidated financial statements

The financial statements contain information about S3 ID Group Limited as an individual Company and do not contain consolidated financial information as the parent of a group. The Company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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

During the year, the Group recognised an exceptional charge of £312,258 in relation to the restructuring of its operations in Norway. The charge reflects the Group’s strategic decision to discontinue its previous Norwegian subsidiary structure and streamline activities into a branch of the UK company whilst keeping a presence in Norway.

Management determined that these costs are exceptional in nature due to their non‑recurring characteristics and the materiality of the restructuring exercise relative to the Group’s normal operational cost base.

A Ordinary and B Ordinary

The company's A and B Ordinary Shares rank pari passu in respect of voting rights and rights on distribution on winding up of the company. Each class of share may receive a different dividends at the discretion of the directors, but carry no right to fixed income , and each share carries the right to one vote at general meetings of the company.

C Ordinary

The company's C ordinary shares do not attract voting rights or dividends. Distributions upon wind up the C Ordinary shares shall not be entitled to any surplus assets, the surplus assets shall be distributed amongst the A and B Ordinary shareholders unless certain business conditions are met as defined in the Articles of Association.

Tan Mok Koon (an individual resident in Singapore) controls S3 ID Group Limited by virtue of his 81.5% shareholding. The directors therefore consider Tan Mok Koon to be the ultimate controlling party.