Company No: 04102260 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	3	22,541		30,348
Investments	4	700,602		700,602
		723,143		730,950
Current assets
Debtors
- due within one year	5	216,285		235,236
- due after more than one year	5	525,450		875,750
Cash at bank and in hand		726,222		822,960
		1,467,957		1,933,946
Creditors: amounts falling due within one year	6	( 17,967)		( 111,049)
Net current assets		1,449,990		1,822,897
Total assets less current liabilities		2,173,133		2,553,847
Creditors: amounts falling due after more than one year	7	( 921,329)		( 921,329)
Net assets		1,251,804		1,632,518
Capital and reserves
Called-up share capital	8	95,500		95,500
Capital redemption reserve		5,000		5,000
Profit and loss account		1,151,304		1,532,018
Total shareholders' funds		1,251,804		1,632,518

For the financial year ending 31 March 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 members have 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Prime Interaction Limited (registered number: 04102260) were approved and authorised for issue by the Director. They were signed on its behalf by:

R C Fisher Director

03 November 2026

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

Prime Interaction 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 8-12 York Gate Marylebone Road, London, NW1 5DX, 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 £.

Turnover

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 is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

4 - 5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Financial instruments

The Company only enters into basic financial instruments and transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to and from related parties and investments in non-puttable ordinary shares.

2. Employees

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

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 01 April 2025	118,581		118,581
At 31 March 2026	118,581		118,581
Accumulated depreciation
At 01 April 2025	88,233		88,233
Charge for the financial year	7,807		7,807
At 31 March 2026	96,040		96,040
Net book value
At 31 March 2026	22,541		22,541
At 31 March 2025	30,348		30,348

4. Fixed asset investments

	Investments in associates		Other investments		Total
	£		£		£
Cost or valuation before impairment
At 01 April 2025	2		700,600		700,602
At 31 March 2026	2		700,600		700,602
Carrying value at 31 March 2026	2		700,600		700,602
Carrying value at 31 March 2025	2		700,600		700,602

5. Debtors

	2026		2025
	£		£
Debtors: amounts falling due within one year
Trade debtors	24,000		24,000
Other debtors	192,285		211,236
	216,285		235,236
Debtors: amounts falling due after more than one year
Other debtors	525,450		875,750

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Amounts owed to group undertakings	0		40,660
Other taxation and social security	3,315		7,937
Other creditors	14,652		62,452
	17,967		111,049

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

	2026		2025
	£		£
Amounts owed to group undertakings	921,329		921,329

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

8. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
5,000 Ordinary A shares of £ 0.10 each	500		500
95,000 Ordinary shares of £ 1.00 each	95,000		95,000
	95,500		95,500

9. Related party transactions

Other related party transactions

	2026		2025
	£		£
Amounts owed by Kings Security Systems Limited (subsidiary of Group Solutions Limited)	525,450		875,750
Amounts owed to Prime interaction Holdings Limited	921,329		921,329

10. Ultimate controlling party

Parent Company:

Prime Interaction Holdings Limited

In the opinion of the directors, the ultimate control of the company rests with the Merrowdown Trust.