REGISTERED NUMBER: 07263202 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

DEMI SEC LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C Greenhalgh

Mrs S Greenhalgh

SECRETARY:

Mrs S Greenhalgh

REGISTERED OFFICE:

10 London Mews

Paddington

London

W2 1HY

REGISTERED NUMBER:

07263202 (England and Wales)

ACCOUNTANTS:

Stein Richards

Chartered Accountants

10 London Mews

Paddington

LONDON

W2 1HY

FIXED ASSETS

Tangible assets

4

34

46

CURRENT ASSETS

Stocks

5

5,000

5,000

Debtors

6

160,213

182,101

Cash at bank

20,089

13,606

185,302

200,707

CREDITORS

Amounts falling due within one year

7

178,074

190,592

NET CURRENT ASSETS

7,228

10,115

TOTAL ASSETS LESS CURRENT LIABILITIES

7,262

10,161

CREDITORS

Amounts falling due after more than one year

8

-

10,132

NET ASSETS

7,262

29

CAPITAL AND RESERVES

Called up share capital

9

100

100

Retained earnings

7,162

(71

)

SHAREHOLDERS' FUNDS

7,262

29

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 21 August 2026 and were signed on its behalf by:

C Greenhalgh - Director

1.	STATUTORY INFORMATION

Demi Sec Limited 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 represents net invoiced services, excluding value added tax.

Rendering of services

Revenue for providing services are recognised when the service has been completed.

Tangible fixed assets

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

Fixtures and fittings

-

25% reducing balance

Stocks

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

Financial instruments

The Company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other debtors and creditors and loans to related parties.

The basic financial debtors and liabilities as listed above are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future payments / receipts discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment. An impairment review is undertaken annually at the balance sheet date.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

£

COST

At 1 September 2024

and 31 August 2025

1,541

DEPRECIATION

At 1 September 2024

1,495

Charge for year

12

At 31 August 2025

1,507

NET BOOK VALUE

At 31 August 2025

34

At 31 August 2024

46

5.

STOCKS

31.8.25

31.8.24

£

£

Stocks

5,000

5,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Directors' current accounts

115,277

137,165

Tax

44,936

44,936

160,213

182,101

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans and overdrafts

10,133

11,990

Trade creditors

4,094

4,121

Tax

80,337

89,319

Social security and other taxes

29,063

21,775

VAT

27,615

35,479

Other creditors

21,587

22,863

Accrued expenses

5,245

5,045

178,074

190,592

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans - 1-2 years

-

10,132

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.8.25

31.8.24

value:

£

£

100

Ordinary

1

100

100

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

C Greenhalgh and Mrs S Greenhalgh

Balance outstanding at start of year

137,165

87,342

Amounts advanced

-

49,823

Amounts repaid

(21,890

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

115,275

137,165