Company No: 03827476 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTOR

T J Walton

SECRETARY

J H Walton

REGISTERED OFFICE	22 Wycombe End
	Beaconsfield
	HP9 1NB
	United Kingdom

COMPANY NUMBER

03827476 (England and Wales)

ACCOUNTANT	S&W Partners (Thames Valley) Limited
	22 Wycombe End
	Beaconsfield
	Buckinghamshire
	HP9 1NB

	Note	31.12.2025		31.08.2024
		£		£
Fixed assets
Tangible assets	3	28,449		53,068
		28,449		53,068
Current assets
Debtors	4	189,060		214,406
Cash at bank and in hand		206,494		333,545
		395,554		547,951
Creditors: amounts falling due within one year	5	( 125,895)		( 160,128)
Net current assets		269,659		387,823
Total assets less current liabilities		298,108		440,891
Creditors: amounts falling due after more than one year	6	( 3,878)		( 16,288)
Provision for liabilities	7, 8	( 3,464)		( 11,065)
Net assets		290,766		413,538
Capital and reserves
Called-up share capital	9	2		2
Profit and loss account		290,764		413,536
Total shareholders' funds		290,766		413,538

For the financial period ending 31 December 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Consultants for Integrated Security Limited (registered number: 03827476) were approved and authorised for issue by the Director on 28 August 2026. They were signed on its behalf by:

T J Walton Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Consultants for Integrated Security Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 22 Wycombe End, Beaconsfield, HP9 1NB, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with ‘The Financial Reporting Standard applicable in the UK and the Republic of Ireland’ issued by the Financial Reporting Council, including Section 1A of Financial Reporting Standard 102 (FRS102), and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The functional currency of Consultants for Integrated Security Limited is considered to be pounds sterling because that is the currency of the primary economic environment in which the Company operates.

Reporting period length

The current reporting period covers the 16-month period from 1 September 2024 to 31 December 2025. The comparative period covers the 12-month period from 1 September 2023 to 31 August 2024. As a result of the differing period lengths, the current period’s amounts and the comparative amounts (including those presented in the accompanying notes) are not directly comparable.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the Balance Sheet date turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the Balance Sheet date. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on enacted or substantively enacted tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit. Deferred tax assets are recognised only to the extent that it is probable that future taxable profit will be available against which the temporary differences can be utilised.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	10 years straight line
Other property, plant and equipment	4 - 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Leases

The Company as lessee
Assets held under finance leases, hire purchase contracts and other similar arrangements, which confer rights and obligations similar to those attached to owned assets, are capitalised as tangible fixed assets at the fair value of the leased asset (or, if lower, the present value of the minimum lease payments as determined at the inception of the lease) and are depreciated over the shorter of the lease terms and their useful lives. The capital elements of future lease obligations are recorded as liabilities, while the interest elements are charged to the Statement of Income and Retained Earnings over the period of the leases to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals under operating leases are charged on a straight-line basis over the lease term, even if the payments are not made on such a basis. Benefits received and receivable as an incentive to sign an operating lease are similarly spread on a straight-line basis over the lease term.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	Period from 01.09.2024 to 31.12.2025		Year ended 31.08.2024
	Number		Number
Monthly average number of persons employed by the Company during the period, including the director	6		6

3. Tangible assets

	Leasehold improve- ments		Other property, plant and equipment		Total
	£		£		£
Cost
At 01 September 2024	10,000		157,173		167,173
Additions	0		982		982
At 31 December 2025	10,000		158,155		168,155
Accumulated depreciation
At 01 September 2024	8,000		106,105		114,105
Charge for the financial period	1,333		24,268		25,601
At 31 December 2025	9,333		130,373		139,706
Net book value
At 31 December 2025	667		27,782		28,449
At 31 August 2024	2,000		51,068		53,068

4. Debtors

	31.12.2025		31.08.2024
	£		£
Trade debtors	160,277		195,170
Other debtors	28,783		19,236
	189,060		214,406

5. Creditors: amounts falling due within one year

	31.12.2025		31.08.2024
	£		£
Trade creditors	62,515		91,460
Taxation and social security	25,497		44,183
Obligations under finance leases and hire purchase contracts	9,307		9,307
Other creditors	28,576		15,178
	125,895		160,128

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

	31.12.2025		31.08.2024
	£		£
Obligations under finance leases and hire purchase contracts	3,878		16,288

7. Provision for liabilities

	31.12.2025		31.08.2024
	£		£
Deferred tax	3,464		11,065

8. Deferred tax

	31.12.2025		31.08.2024
	£		£
At the beginning of financial period/year	( 11,065)		( 11,450)
Credited to the Statement of Income and Retained Earnings	7,601		385
At the end of financial period/year	( 3,464)		( 11,065)

9. Called-up share capital

	31.12.2025		31.08.2024
	£		£
Allotted, called-up and fully-paid
2 Ordinary shares of £ 1.00 each	2		2