The company was dormant throughout the financial year and did not trade or carry out any commercial activities.

The company faces minimal operational risk due to its dormant state.

The company is dormant, there has been no development or performance change during the year.

The company is dormant and has no trading results, the directors do not use financial KPIs to manage the business.

On behalf of the board

The directors present their annual report and financial statements for the year ended 31 December 2025.

The company's was dormant throughout the reporting period.

Profit for the year after taxation amounted to £Nil (2024 - £646,879).

Dividends of £Nil were declared and paid during the year (2024 - £5,826,051).

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

The company benefits from a global indemnity policy which protects its directors against liability in respect of proceedings brought by third parties, subject to the conditions set out in section 234 of the Companies Act 2006. Such qualifying third-party indemnity provision remains in force at the date of approving the Directors' report.

Post year end, the directors intend to apply for the voluntary strike-off of the company. As a result, the financial statements have not been prepared on a going concern basis.

This report has been prepared in accordance with the provisions applicable to companies entitled to the medium-sized companies exemption.

The profit and loss account has been prepared on the basis that all operations are discontinued operations.

For the financial year ended 31 December 2025 the company was entitled to exemption from audit under section 480 of the Companies Act 2006 relating to dormant 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 in accordance with the provisions relating to medium-sized companies.

Southern Monitoring Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is Cobra House, Ortensia Drive, Wavendon Business Park, Milton Keynes, United Kingdom, MK17 8LX.

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" (FRS 102) and the requirements of the Companies Act 2006 as applicable to medium-sized companies.

The company was dormant as defined by section 1169 of the Companies Act 2006 throughout the financial period. The company has not traded during the period, nor has it entered into any significant accounting transactions. Consequently, no profit and loss account or cash flow statement has been presented.

As permitted by FRS 102 for dormant entities, the company has maintained its existing accounting policies for assets, liabilities, and equity from the previous reporting framework until such time as a transaction occurs or a balance changes.

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 pound.

The financial statements have been prepared on 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:

• Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

• Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues’: Carrying amounts, interest income/expense and net gains/losses for each category of financial instrument; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

• Section 33 ‘Related Party Disclosures’: Compensation for key management personnel and not to disclose related party transactions between the company and other wholly owned fellow group companies as the ultimate holding undertaking publishes consolidated financial statements.

The financial statements are included from the date of acquisition in the consolidated financial statements of Securitas AB. Consolidated accounts are available at www.securitas.com/en/investors.

Post year end, ttruehe directors intend to apply for the voluntary strike-off of the company. As a result, the financial statements have not been prepared on a going concern basis.

During the year, the company remained dormant and therefore was not entitled to recognition of any income.

In the prior year, the turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:

• the amount of turnover can be measured reliably;

• it is probable that the company will receive the consideration due under the contract;

• the stage of completion of the contract at the end of the reporting period can be measured reliably; and

• the costs incurred and the costs to complete the contract can be measured reliably.

Interest income is recognised in profit or loss using the effective interest method.

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. Bank overdrafts are shown within borrowings in current liabilities.

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value through profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

During the current year the company was dormant and had no employees.

During the prior year, 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.

During the current year the company was dormant and had no employees.

During the prior year the company operated a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity.

Once the contributions have been paid the company has no further payment obligations.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loan receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

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.

In the opinion of the directors the following are considered significant judgements or areas of estimation uncertainty.

Calculation of the provision for property dilapidations requires judgement from the management team, based on the estimated future repairs at the end of the lease.

An analysis of the company's turnover is as follows:

For 2025, the company was dormant for the duration of the accounting period and therefore generated no income.

All turnover in 2024 arose within the United Kingdom with the exception of £27,624 in the Republic of Ireland.

On 31 October 2024 the company ceased trading and transferred all it's trade and assets to its immediate parent company Securitas Security Services (UK) Limited at book value of £5,826,051. The deemed book value was based on the accounting standard adopted by the parent company. Consequently, the deemed book value of the trade and assets was lower than that reported by Southern Monitoring Services Limited under FRS 102 resulting in a loss on disposal of £847,304.

As of the above date, the company has held no trading activity and remains dormant.

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

Their aggregate remuneration comprised:

Prior to the company ceasing to trade, it operated a defined contribution pension scheme for all qualifying employees. The assets of the scheme were held separately from those of the company in an independently administered fund.

The company is a wholly owned dormant subsidiary of Securitas Technology Limited, a company incorporated in the United Kingdom. From 22 July 2022, the ultimate parent company is Securitas AB. a company incorporated in Sweden. The largest and smallest group in which the results of the company are consolidated is that of Securitas AB. Consolidated accounts are available at www.securitas.com/en/investors