Company No: 04102260 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	30,348		56,977
Investments	4	700,602		700,602
		730,950		757,579
Current assets
Debtors
- due within one year	5	235,236		126,925
- due after more than one year	5	875,750		1,226,050
Cash at bank and in hand		822,960		476,040
		1,933,946		1,829,015
Creditors: amounts falling due within one year	6	( 111,049)		( 78,752)
Net current assets		1,822,897		1,750,263
Total assets less current liabilities		2,553,847		2,507,842
Creditors: amounts falling due after more than one year	7	( 921,329)		( 841,328)
Net assets		1,632,518		1,666,514
Capital and reserves
Called-up share capital	8	95,500		95,500
Capital redemption reserve		5,000		5,000
Profit and loss account		1,532,018		1,566,014
Total shareholders' funds		1,632,518		1,666,514

For the financial year ending 31 March 2025 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:

Robin Charles Fisher Director

12 November 2025

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.

Fixed asset investments

Investments are recognised initially at fair value which is normally the transaction price excluding transaction costs. Subsequently, they are measured at fair value through profit or loss if the shares are publicly traded or their fair value can otherwise be measured reliably. Other investments are measured at cost less impairment.

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.

Financial assets
Basic financial assets, including trade and other debtors, and amounts due from related companies, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Such assets are subsequently carried at amortised cost using the effective interest method.

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. 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 the Statement of Income and Retained Earnings/Statement of Comprehensive Income.

Financial liabilities
Basic financial liabilities, including trade and other creditors and accruals, are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

2. Employees

	2025		2024
	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 2024	124,981		124,981
Additions	6,560		6,560
Disposals	( 12,960)		( 12,960)
At 31 March 2025	118,581		118,581
Accumulated depreciation
At 01 April 2024	68,004		68,004
Charge for the financial year	20,337		20,337
Disposals	( 108)		( 108)
At 31 March 2025	88,233		88,233
Net book value
At 31 March 2025	30,348		30,348
At 31 March 2024	56,977		56,977

4. Fixed asset investments

	Investments in associates		Other investments		Total
	£		£		£
Cost or valuation before impairment
At 01 April 2024	2		700,600		700,602
At 31 March 2025	2		700,600		700,602
Carrying value at 31 March 2025	2		700,600		700,602
Carrying value at 31 March 2024	2		700,600		700,602

5. Debtors

	2025		2024
	£		£
Debtors: amounts falling due within one year
Trade debtors	24,000		24,000
Amounts owed by group undertakings	0		2,814
Other debtors	211,236		100,111
	235,236		126,925
Debtors: amounts falling due after more than one year
Other debtors	875,750		1,226,050

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	0		3,709
Amounts owed to group undertakings	40,660		27,338
Other taxation and social security	7,937		3,114
Other creditors	62,452		44,591
	111,049		78,752

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

	2025		2024
	£		£
Amounts owed to group undertakings	921,329		841,328

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

8. Called-up share capital

	2025		2024
	£		£
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

	2025		2024
	£		£
Amounts owed by Kings Security Systems Limited (subsidiary of Kings Solutions Group Limited)	951,285		1,226,050
Amounts owed to Prime interaction Holdings Limited	921,329		841,328

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.