Company registration number 08659947 (England and Wales)
THE SILENT SENTINEL GROUP LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
Affinia
19th Floor
1 Westfield Avenue
London
E20 1HZ
THE SILENT SENTINEL GROUP LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 7
THE SILENT SENTINEL GROUP LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
5
4,281,618
4,281,618
Current assets
Debtors
6
183,817
183,817
Cash at bank and in hand
4,254
5,419
188,071
189,236
Creditors: amounts falling due within one year
7
-
0
(1,000)
Net current assets
188,071
188,236
Net assets
4,469,689
4,469,854
Capital and reserves
Called up share capital
8
59,524
59,524
Share premium account
20,571
20,571
Other reserves
4,274,181
4,274,181
Profit and loss reserves
115,413
115,578
Total equity
4,469,689
4,469,854

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

The financial statements were approved by the board of directors and authorised for issue on 7 September 2026 and are signed on its behalf by:
S R Smith
Director
Company registration number 08659947 (England and Wales)
THE SILENT SENTINEL GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

The Silent Sentinel Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is Nova South, 160 Victoria Street, London, United Kingdom, SW1E 5LB.

1.1
Reporting period

In the prior period, the company changed the reporting date to be in line with ultimate parent company, Motorola Solutions International Holding Limited, resulting in a 14-month reporting period. Thus the comparative amounts presented in the financial statements represent a 14-month period and are therefore not entirely comparable with the current 12-month period.

1.2
Basis of preparation

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.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:

 

 

The financial statements of the company are consolidated in the financial statements of Motorola Solutions, Inc. Copies of the financial statements of the above company may be obtained from Motorola Solutions, Inc., 500W. Monroe Street Chicago, Illinois 60661, U.S.A. Alternatively, they may be viewed at investors.motorolasolutions.com.

THE SILENT SENTINEL GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.3
Going concern

The Directors have sought a letter of support from the ultimate parent company, Motorola Solutions, Inc. The ultimate parent company has confirmed support, should it be needed, for at least truetwelve months from the date of approval of these financial statements, to ensure the Company can meet its liabilities as they fall due. The directors have considered the ultimate parent company's financial performance, its cash, current assets and available borrowing facilities, having made appropriate enquiries and inspecting the latest available financial information, in making their assessment of the ultimate parent company's support available.

 

The directors consider that the financial resources available to the Company, together with the ultimate parent company support, will be sufficient for the Company to meet its operational needs for no less than twelve months subsequent from the date of approval of these financial statements. Accordingly, the going concern basis has been adopted in preparing these financial statements.

1.4
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

 

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

1.5
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 5 years.

 

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.6
Fixed asset investments

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.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

THE SILENT SENTINEL GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

1.8
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

THE SILENT SENTINEL GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.10
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Classification of Capital Contributions

The directors have exercised judgement in determining the accounting treatment of funding provided to subsidiary undertakings to settle acquisition-related liabilities. As the funding is non-repayable, carries no repayment terms and did not result in the issue of additional shares, it has been accounted for as a capital contribution and recognised as an increase in the cost of the related investments in subsidiaries in accordance with FRS 102.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

The company holds fixed asset investments in subsidiary undertakings which are stated at cost less any accumulated impairment losses. The directors assess at each reporting date whether there are indicators that the carrying value of these investments may not be recoverable. This assessment requires estimates and assumptions regarding the future performance and financial position of the underlying subsidiaries. Should actual outcomes differ from those estimates, an impairment of the investments may be required in future periods.

3
Employees

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

2025
2024
Number
Number
Total
3
3
THE SILENT SENTINEL GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
4
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2025 and 31 December 2025
150,000
Amortisation and impairment
At 1 January 2025 and 31 December 2025
150,000
Carrying amount
At 31 December 2025
-
0
At 31 December 2024
-
0
5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
4,281,618
4,281,618
6
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
163,245
153,721
Other debtors
20,572
30,096
183,817
183,817
7
Creditors: amounts falling due within one year
2025
2024
£
£
Other creditors
-
0
1,000
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary share of £1 each
59,524
59,524
59,524
59,524
THE SILENT SENTINEL GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 7 -
9
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified.

Senior Statutory Auditor:
Mark Middleton
Statutory Auditor:
Affinia (Stratford)
Date of audit report:
8 September 2026
10
Related party transactions

As permitted by FRS102 the company is exempt from disclosing transactions with wholly owned group members.

11
Ultimate Parent Company and Parent Undertaking of Larger Group

Motorola Solutions International Holding Limited is the immediate parent company, registered office Nova South, 160 Victoria Street, London, SW1E 5LB. The ultimate controlling party by virtue of shareholding in the parent company is Motorola Solutions Inc., incorporated in the U.S.A., at 500 W Monroe Street, Chicago, Illinois 60661.

 

The only group into which this company is consolidated is Motorola Solutions, Inc.. Copies of the financial statements of the above company may be obtained from Motorola Solutions, Inc., 500W. Monroe Street Chicago, Illinois 60661, U.S.A. Alternatively, they may be viewed at investors.motorolasolutions.com.

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