REGISTERED NUMBER: 09754583 (England and Wales)

UK PROTECTION LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

A P W Fairbanks

SECRETARY:

E L Fairbanks

REGISTERED OFFICE:

Winslade House

Manor Drive

Clyst St Mary

EXETER

Devon

EX5 1FY

REGISTERED NUMBER:

09754583 (England and Wales)

ACCOUNTANTS:

Wilson Partners Limited

Chartered Accountants

7 Sandy Court

Ashleigh Way

Langage Business Park

Plymouth

Devon

PL7 5JX

FIXED ASSETS

Tangible assets

5

145,754

732,234

CURRENT ASSETS

Debtors

1,436,631

2,420,393

Cash at bank

689,665

103,636

2,126,296

2,524,029

CREDITORS

Amounts falling due within one year

705,738

1,238,769

NET CURRENT ASSETS

1,420,558

1,285,260

TOTAL ASSETS LESS CURRENT LIABILITIES

1,566,312

2,017,494

CREDITORS

Amounts falling due after more than one year

-

(259,421

)

PROVISIONS FOR LIABILITIES

(28,000

)

(40,000

)

NET ASSETS

1,538,312

1,718,073

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

1,537,312

1,717,073

SHAREHOLDERS' FUNDS

1,538,312

1,718,073

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

All the members have consented to the preparation of an abridged Balance Sheet for the year ended 31 January 2026 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 October 2026 and were signed by:

A P W Fairbanks - Director

1.	STATUTORY INFORMATION

Uk Protection Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	STATEMENT OF COMPLIANCE

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" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned members within the group.

Turnover

Turnover represents revenue earned from the provision of security services. Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.

Income received in advance of providing the service is deferred until that service has been provided. Where a service has been provided but it has not been invoiced at the Balance Sheet date, the amount is recognised as accrued income.

Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses.

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

Improvements to property - 10% on cost

Plant and machinery - 25% on cost

Fixtures and fittings - 25% on cost

Motor vehicles - 25% on cost

Computer equipment - 25% on cost

Impairment of assets

At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss is recognised immediately in profit or loss.

If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Debtors

Short term debtors are measured at transaction price, less any impairment.

Creditors

Short term creditors are measured at the transaction price.

Taxation

Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past reporting periods using the tax rates and laws that have been enacted or substantively enacted by the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date, except as otherwise indicated.

Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. If and when all conditions for retaining tax allowances for the cost of a fixed asset have been met, the deferred tax is reversed.

Deferred tax is calculated using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

The tax expense (income) is presented either in profit or loss, other comprehensive income or equity depending on the transaction that resulted in the tax expense (income).

Hire purchase and leasing commitments

At inception the Company assesses agreements that transfer the right to use assets. The assessment considers whether the arrangement is a hire purchase, finance lease or an operating lease based on the substances of the arrangement.

Hire Purchase

Leases of assets that transfer substantially all the risks and rewards of ownership to the Company and allow a nominal fee for purchase at the end of the lease, are classified as hire purchase assets.

Assets held under hire purchase arrangements are recognized initially at the fair value of the leased asset (or, if lower, the present value of minimum lease payments) at the inception of the lease. The corresponding liability to the lessor is included in the statement of financial position as a hire purchase obligation. Lease payments are apportioned between finance charges and reduction of the lease obligation using the effective interest method so as to achieve a constant rate of interest on the remaining balance of the liability. Finance charges are deducted in measuring profit or loss.

Assets held under hire purchase arrangements are included in tangible fixed assets and depreciated over the estimated useful life of the asset. Assets are assessed for impairment at each reporting date.

Operating leases

Leases that do no transfer all the risks and rewards of ownership are classified as operating leases. Payments under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.

Pension costs and other post-retirement benefits

Short- term employee benefits and contributions to defined contribution plans are recognised as an expense in the period in which they are incurred.

Provisions for liabilities

Provisions are recognised when the Company has a present (legal or constructive) obligation as a result of a past event; it is probable that an outflow of resources will be required to settle the obligation; and the amount of the obligation can be estimated reliably.

The amount recognised as a provision is the best estimate of the consideration required to settle the present recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value using a pre-tax discount rate. The unwinding of the discount is recognised as a finance costs in profit or loss in the period it arises.

The Company recognises a provision for annual leave accrued by employees for services rendered in the current period, and which employees are entitled to carry forward and use within the next 12 months, measured at the salary costs payable for the period of absence.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2025 - 13 ) .

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 February 2025

799,026

Additions

172,418

Disposals

(736,718

)

At 31 January 2026

234,726

DEPRECIATION

At 1 February 2025

66,792

Charge for year

59,491

Eliminated on disposal

(37,311

)

At 31 January 2026

88,972

NET BOOK VALUE

At 31 January 2026

145,754

At 31 January 2025

732,234

Included within Tangible Fixed Assets for the prior year was one item with a residual value of £20,180 on which no depreciation is charged. This asset has since been disposed of.

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Totals

£

COST

At 1 February 2025

676,119

Additions

111,836

Disposals

(91,102

)

Transfer to ownership

(696,853

)

At 31 January 2026

-

DEPRECIATION

At 1 February 2025

35,686

Eliminated on disposal

(1,666

)

Transfer to ownership

(34,020

)

At 31 January 2026

-

NET BOOK VALUE

At 31 January 2026

-

At 31 January 2025

640,433

6.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

-

267,738

Between one and five years

-

213,587

-

481,325

Non-cancellable

operating leases

2026

2025

£

£

Within one year

50,390

23,990

Between one and five years

50,761

25,306

101,151

49,296

Leases included above comprise vehicle operating leases.

7.	SECURED DEBTS

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

-

481,325

During the period, all hire purchase contracts and bank loans have been repaid in full.

Hire purchase liabilities were secured over the assets which they have financed.

There were assets financed under hire purchase arrangements in other group companies, which had a cross guarantee with UK Protection Limited. The total amount recorded as owed in the other companies was £113,607.

The company also had a liability in relation to a CBIL loan, which totalled £95,834 in 2025, of which £50,000 was shown as due in one year. There was no security in place with respect to this loan.

8.	RELATED PARTY DISCLOSURES

At the year end there are amounts owed from associated companies totalling £471,694 (2025: £159,861) and amounts owed to associated companies totalling £53,905 (2025: £nil). These amounts are shown within other debtors and other creditors respectively. These are interest free, unsecured and have no set terms of repayment.

An amount of £106,011 (2025: £105,190) has been recorded in the profit and loss account as a bad debt expense in relation to amounts owed by associated companies.

The ultimate parent company is UK Protection Holdings Limited, who owns 100% of the share capital in the company following a demerger from the previous parent, Westwoods Holdings Limited.