Company No: 12575629 (England and Wales)

Contents

• Company Information
• Accountants' Report
• Balance Sheet
• Notes to the Financial Statements

Director

C Williams

Registered office	Fleete Court Farm Preston Road
	Manston
	Ramsgate
	CT12 5AT
	United Kingdom

Company number

12575629 (England and Wales)

Accountant	Kreston Reeves LLP
	Suite 2
	Orchard House
	Orchard Street
	Canterbury
	Kent
	CT2 8AR

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Marc One Security Limited for the financial year ended 31 January 2026 which comprise the Balance Sheet and the related notes 1 to 8 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 www.icaew.com/regulation.

This report is made solely to the Director of Marc One Security Limited, as a body, in accordance with the terms of our engagement letter dated 24 November 2025. Our work has been undertaken solely to prepare for your approval the financial statements of Marc One Security Limited and state those matters that we have agreed to state to the director of Marc One Security Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Marc One Security Limited and its Director as a body for our work or for this report.

It is your duty to ensure that Marc One Security 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 Marc One Security Limited. You consider that Marc One Security Limited is exempt from the statutory audit requirement for the financial year.

We have not been instructed to carry out an audit or a review of the financial statements of Marc One Security 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.

Kreston Reeves LLP

Suite 2
Orchard House
Orchard Street
Canterbury
Kent
CT2 8AR

26 October 2026

	Note	2026		2025
		£		£
Current assets
Debtors	3	85,250		671,227
Cash at bank and in hand		42,708		125,946
		127,958		797,173
Creditors: amounts falling due within one year	4	( 101,986)		( 152,289)
Net current assets		25,972		644,884
Total assets less current liabilities		25,972		644,884
Creditors: amounts falling due after more than one year	5	0		( 334)
Net assets		25,972		644,550
Capital and reserves
Called-up share capital	6	1		1
Profit and loss account		25,971		644,549
Total shareholder's funds		25,972		644,550

For the financial year ending 31 January 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year 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 Profit and Loss Account has not been delivered.

The financial statements of Marc One Security Limited (registered number: 12575629) were approved and authorised for issue by the Director on 26 October 2026. They were signed on its behalf by:

C Williams Director

1. Accounting policies

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

General information and basis of accounting

Marc One 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 Fleete Court Farm Preston Road, Manston, Ramsgate, CT12 5AT, 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 Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

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.

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 Profit and Loss Account as described below.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

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. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including the director	2		1

3. Debtors

	2026		2025
	£		£
Trade debtors	64,727		535,898
Amounts owed by Group undertakings	19,842		103,400
Amounts owed by director	0		( 75)
Prepayments	528		0
S455	153		153
Other debtors	0		31,851
	85,250		671,227

4. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	5,834		( 31,244)
Trade creditors	17,691		9,368
Amounts owed to Group undertakings	0		52,302
Amounts owed to director	0		( 24,368)
Other loans	37,650		0
Accruals	2,855		2,594
Taxation and social security	35,419		143,484
Other creditors	2,537		153
	101,986		152,289

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

	2026		2025
	£		£
Bank loans	0		5,834
Other loans	0		( 5,500)
	0		334

There are no amounts included above in respect of which any security has been given by the small entity.

6. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1		1

7. Related party transactions

All related party transactions during the current and prior periods, including key management personnel compensation were made under normal market conditions.

8. Ultimate controlling party

The ultimate controlling party is C Williams with 100% shareholding.