Centre Security Innovations Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07025559

Centre Security Innovations Limited

Filleted Financial Statements

31 August 2025

Centre Security Innovations Limited

Financial Statements

Period from 1 October 2024 to 31 August 2025

Contents	Page

Statement of financial position	1

Notes to the financial statements	3

Centre Security Innovations Limited

Statement of Financial Position

31 August 2025

	31 Aug 25	30 Sep 24
		(restated)
Note	£	£

Fixed assets

Tangible assets	6	98,653	127,261

Current assets

Debtors	7	450,439	180,669
Cash at bank and in hand		124,874	292,541
		---------	---------
		575,313	473,210

Creditors: amounts falling due within one year	8	389,417	311,162
		---------	---------
Net current assets		185,896	162,048
		---------	---------
Total assets less current liabilities		284,549	289,309

Creditors: amounts falling due after more than one year	9	10,010	40,555

Provisions	14,485	20,987
	---------	---------
Net assets	260,054	227,767
	---------	---------

Capital and reserves

Called up share capital	1,006	1,006
Profit and loss account	259,048	226,761
	---------	---------
Shareholders funds	260,054	227,767
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Centre Security Innovations Limited

Statement of Financial Position (continued)

31 August 2025

These financial statements were approved by the board of directors and authorised for issue on 30 March 2026 , and are signed on behalf of the board by:

Mr B L Evans	Mr A J Marston
Director	Director

Mr M A H Kachingwe
Director

Company registration number: 07025559

Centre Security Innovations Limited

Notes to the Financial Statements

Period from 1 October 2024 to 31 August 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Belfont House, Mucklow Hill, Halesowen, West Midlands, B62 8DD, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity. Borrowing costs All borrowing costs are recognised in profit or loss in the period in which they are incurred.

Going concern

The directors have considered going concern with particular reference to the amounts owed to the company by other group companies. The directors have received confirmation of support from the other companies in the group and the group has also received confirmation from the ultimate shareholder that they will continue to support the entity to meet its liabilities as they fall due. The directors have no reason to believe that this will not be received, if required, and continue to prepare the accounts on this basis.

Disclosure exemptions

The entity satisfies the criteria of being a qualifying entity as defined in FRS 102. Its financial statements are consolidated into the financial statements of Ilektra Limited as at 31st August 2025 which can be obtained from 27 New Dover Road, Canterbury, England, CT1 3DN. As such, advantage has been taken of the following disclosure exemptions available under paragraph 1.12 of FRS 102: (a) No cash flow statement has been presented for the company. (b) Disclosures in respect of financial instruments have not been presented. (c) Disclosures in respect of share-based payments have not been presented. (d) No disclosure has been given for the aggregate remuneration of key management personnel. These exemptions have been applied on the basis that Ilektra Limited includes equivalent disclosures for Centre Security Innovations Limited in its consolidated financial statements prepared in accordance with UK GAAP.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that it is probable the expenses recognised will be recovered.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	15% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	25% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses. Loans and borrowings are initially recognised at he transaction price including transaction costs. Subsequently, they are measured at amortised cost using the effective interest rate method, less impairment. If an arrangement constitutes a finance transaction it is measured at present value.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Dividends

Dividends paid during the year (excluding those for which a liability existed at the end of the prior year) totalled £87,000 (2024: £251,350).

5. Employee numbers

The average number of persons employed by the company during the period amounted to 10 (2024: 11 ).

6. Tangible assets

	Plant and machinery	Motor vehicles	Equipment	Total
	£	£	£	£
Cost
At 1 October 2024 (as restated)	2,020	151,214	16,792	170,026
Additions	–	–	492	492
	-------	---------	--------	---------
At 31 August 2025	2,020	151,214	17,284	170,518
	-------	---------	--------	---------
Depreciation
At 1 October 2024	1,324	28,460	12,981	42,765
Charge for the period	96	28,131	873	29,100
	-------	---------	--------	---------
At 31 August 2025	1,420	56,591	13,854	71,865
	-------	---------	--------	---------
Carrying amount
At 31 August 2025	600	94,623	3,430	98,653
	-------	---------	--------	---------
At 30 September 2024	696	122,754	3,811	127,261
	-------	---------	--------	---------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Motor vehicles
	£
At 31 August 2025	63,383
	--------
At 30 September 2024	82,227
	--------

7. Debtors

	31 Aug 25	30 Sep 24
		(restated)
	£	£
Trade debtors	166,491	131,635
Amounts owed by group undertakings and undertakings in which the company has a participating interest	260,000	–
Other debtors	23,948	49,034
	---------	---------
	450,439	180,669
	---------	---------

8. Creditors: amounts falling due within one year

	31 Aug 25	30 Sep 24
		(restated)
	£	£
Bank loans and overdrafts	–	10,000
Trade creditors	33,167	63,646
Amounts owed to group undertakings and undertakings in which the company has a participating interest	69,930	–
Corporation tax	17,728	73,511
Social security and other taxes	69,307	57,601
Other creditors	199,285	106,404
	---------	---------
	389,417	311,162
	---------	---------

IGF Invoice Finance Limited (Charge number: 0702 5559 0001), a fixed charge over the property owned by Centre Security Innovations Limited , all land vested in or charged to the owner including all Fixtures and Fittings and rent receivable, all plant & machinery including any associated warranties and maintenance contracts, all the goodwill of the owner's business, any uncalled capital, all stock, shares and other securities held by the owner or by a subsidiary of the owner, all intellectual property, licenses, claims, insurance policies, proceeds of any insurance and any other legal rights. Charge number 0702 5559 0001 also contains a floating charge over all of the other property, assets and rights of Centre Security Innovations Limited which are not subject to a fixed charge by any party.

9. Creditors: amounts falling due after more than one year

	31 Aug 25	30 Sep 24
		(restated)
	£	£
Bank loans and overdrafts	–	11,667
Other creditors	10,010	28,888
	--------	--------
	10,010	40,555
	--------	--------

10. Prior period errors

A prior period adjustment has been recognised in respect of Accrued Income amounting to £43,431, previously booked into the current financial year. The comparative year has been adjusted to include this income so that it appropriately matches the related period. The result of this adjustment is that opening retaining earnings for the current year have been increased by £43,431 and Turnover for the year ended 30 September 2024 has increased by £43,431.

11. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	31 Aug 25	30 Sep 24
		(restated)
	£	£
Not later than 1 year	799	–
	----	----

12. Contingencies

The company has contingent liabilities of £1,318,860 (2024: £Nil) relating to consolidated group debt to the group's factoring providers. The company has contingent liabilities of £7,815,439 (2024: £Nil) relating to consolidated group debt to the group's finance providers.

13. Summary audit opinion

The auditor's report dated 27 August 2026 was unqualified .

The senior statutory auditor was Andrew Collyer MSc ACA , for and on behalf of Burgess Hodgson Audit Limited .

14. Related party transactions

Related party transactions with group companies have not been disclosed as consolidated accounts are prepared by the parent entity.

15. Controlling party

The immediate parent of the company is Eberbach Limited. The ultimate parent and controlling party, and the parent of both the largest and smallest group for which consolidated accounts are available, is Ilektra Limited . Both companies are registered at 27 New Dover Road, Canterbury, Kent, CT1 3DN .