ACCOUNTS - Final Accounts preparation

Registered number: 10530554

FINGERPRINT COMPLIANCE SERVICES LIMITED

UNAUDITED

FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 31 DECEMBER 2025

Chartered Accountants

2nd Floor, Heathmans House

19 Heathmans Road

London

SW6 4TJ

FINGERPRINT COMPLIANCE SERVICES LIMITED

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF FINGERPRINT COMPLIANCE SERVICES LIMITED
FOR THE YEAR ENDED 31 DECEMBER 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Fingerprint Compliance Services Limited for the year ended 31 December 2025 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the director of Fingerprint Compliance Services Limited in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Fingerprint Compliance Services Limited and state those matters that we have agreed to state to the director of Fingerprint Compliance Services Limited in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fingerprint Compliance Services Limited and its director for our work or for this report.

It is your duty to ensure that Fingerprint Compliance Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Fingerprint Compliance Services Limited. You consider that Fingerprint Compliance Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or review of the financial statements of Fingerprint Compliance Services Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Haggards Crowther LLP

Chartered Accountants

2nd Floor, Heathmans House

19 Heathmans Road

London

SW6 4TJ

22 September 2026

Page 1

FINGERPRINT COMPLIANCE SERVICES LIMITED

REGISTERED NUMBER: 10530554

BALANCE SHEET

AS AT 31 DECEMBER 2025

		2025		Restated 2024
Note		£		£

Fixed assets
Tangible assets	4		14,823		15,693
			14,823		15,693
Current assets
Debtors	5	1,479,647		220,527
Cash at bank and in hand		92,875		237,159
		1,572,522		457,686
Creditors: amounts falling due within one year	6	(678,950)		(186,050)
Net current assets			893,572		271,636
Total assets less current liabilities			908,395		287,329
Creditors: amounts falling due after more than one year	7		(840,000)		(7,596)
Provisions for liabilities
Deferred tax	8	(2,817)		(2,735)
			(2,817)		(2,735)
Net assets			65,578		276,998

Capital and reserves
Called up share capital	1	1
Profit and loss account	65,577	276,997
	65,578	276,998

The director considers that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the income statement in accordance with provisions applicable to companies

Page 2

FINGERPRINT COMPLIANCE SERVICES LIMITED

REGISTERED NUMBER: 10530554

BALANCE SHEET (CONTINUED)

AS AT 31 DECEMBER 2025

subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 22 September 2026.

Mr J H T Hogbin

Director

The notes on pages 4 to 8 form part of these financial statements.

Page 3

FINGERPRINT COMPLIANCE SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

1.	Statutory Information

Fingerprint Compliance Services Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 10530554 and its registered address is Newnhams Wood Birch Grove, Horsted Keynes, Haywards Heath, England, RH17 7BT.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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.

2.2

Significant judgements and estimates

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the opinion of the directors there are no judgements or key sources of estimation uncertainty that affect the preparation of the financial statements.

2.3

Turnover

Turnover is stated net of VAT. Turnover represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a contract has only been partially completed at the balance sheet date, turnover represents the value of the services provided to date based on a proportion of the total contract value. 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.

2.4

Tangible fixed assets

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

				Office equipment	-	25%	on cost
				Computer equipment	-	25%	on cost

Page 4

FINGERPRINT COMPLIANCE SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

2.Accounting policies (continued)

2.5

Current and deferred 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.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

2.6

Pension costs and other post-retirement benefits

The company makes payments to a defined contribution pension scheme. Contributions payable to the pension scheme are charged to the income statement in the period to which they relate.

Employees

The average monthly number of employees, including directors, during the year was 5 (2024 - 6).

Page 5

FINGERPRINT COMPLIANCE SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

4.	Tangible fixed assets

	Office equipment	Computer equipment	Total
	£	£	£
Cost or valuation
At 1 January 2025	1,488	34,894	36,382
Additions	-	5,859	5,859
At 31 December 2025	1,488	40,753	42,241
Depreciation
At 1 January 2025	186	20,503	20,689
Charge for the year on owned assets	372	6,357	6,729
At 31 December 2025	558	26,860	27,418
Net book value
At 31 December 2025	930	13,893	14,823
At 31 December 2024	1,302	14,391	15,693

Debtors

					2025	2024
					£	£

Due after more than one year
Trade debtors	840,000	-
	840,000	-
Due within one year
Trade debtors	543,386	95,638
Amounts owed by group undertakings	3,613	3,613
Other debtors	720	6,656
Prepayments and accrued income	10,703	60,772
Tax recoverable	81,225	53,848
	1,479,647	220,527

Page 6

FINGERPRINT COMPLIANCE SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

6.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Bank loans	7,904	10,618
Trade creditors	16,630	48,588
Amounts owed to group undertakings	12,353	21,210
Other taxation and social security	128,377	61,015
Other creditors	257	1,807
Accruals and deferred income	513,429	42,812
	678,950	186,050

7.	Creditors: Amounts falling due after more than one year
		2025	2024
		£	£

Bank loans	-	7,596
VAT	140,000	-
Accruals and deferred income	700,000	-
	840,000	7,596

IIncluded in the long term creditors are the liabilities related to Mirabella Group Holdings Limited invoices for 2027 and 2028 services.

8.	Deferred taxation

		2025
		£

	At beginning of year	2,735
	Utilised in year	82
	At end of year	2,817

Page 7

FINGERPRINT COMPLIANCE SERVICES LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

8.Deferred taxation (continued)

The provision for deferred taxation is made up as follows:
	2025	2024
	£	£

	Accelerated capital allowances	(2,817)	(2,735)
		(2,817)	(2,735)

Related party transactions

The immediate and ultimate parent company is Fingerprint Compliance Holdings Limited, a company incorporated in England and Wales. The ultimate controlling party is Mr J Hogbin, a director of the company.

Mr J Hogbin is the controlling party of a number of companies and details of transactions and balances with these companies are detailed below:

At 31 December 2025 the company was owed £3,613 (2024: £3,613) by Fingerprint Compliance Holdings Limited. The loan is unsecured, interest free and repayable on demand.

During the year the company made purchases from IP Sentinel Limited of £252,854 (2024: £395,172). Balance outstanding at the end of the year was £16,630 (2024: £41,991).

At 31 December 2025 the company owed IP Sentinel Limited £12,353 (2024: £21,210). The loan is unsecured, interest free and repayable on demand.

10.	Prior year restatement

The prior year Financial Statements have been restated to remove previously declared dividends totalling £38,500 and corresponding intercompany movement with Fingerprint Compliance Holdings Limited Income of the same amount, with no impact on the Income Statement.

Page 8