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2022-08-31 05445677 frs-core:Non-currentFinancialInstruments 7 2022-08-31 05445677 8 2021-09-01 2022-08-31 05445677 frs-core:CurrentFinancialInstruments 8 2022-08-31 05445677 frs-core:Non-currentFinancialInstruments 8 2022-08-31 05445677 9 2021-09-01 2022-08-31 05445677 frs-core:CurrentFinancialInstruments 9 2022-08-31 05445677 frs-core:Non-currentFinancialInstruments 9 2022-08-31 05445677 10 2021-09-01 2022-08-31 05445677 frs-core:CurrentFinancialInstruments 10 2022-08-31 05445677 frs-core:Non-currentFinancialInstruments 10 2022-08-31 05445677 11 2021-09-01 2022-08-31 05445677 frs-core:CurrentFinancialInstruments 11 2022-08-31 05445677 frs-core:Non-currentFinancialInstruments 11 2022-08-31 05445677 12 2021-09-01 2022-08-31 05445677 frs-core:CurrentFinancialInstruments 12 2022-08-31 05445677 frs-core:Non-currentFinancialInstruments 12 2022-08-31 05445677 13 2021-09-01 2022-08-31 05445677 frs-core:CurrentFinancialInstruments 13 2022-08-31 05445677 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2022-08-31 05445677 20 2021-09-01 2022-08-31 05445677 frs-core:CurrentFinancialInstruments 20 2022-08-31 05445677 frs-core:Non-currentFinancialInstruments 20 2022-08-31 05445677 dpl-frs:Item1 2021-09-01 2022-08-31 05445677 dpl-frs:Item1 2021-08-31 05445677 dpl-frs:Item1 2022-08-31 05445677 dpl-frs:CostSales dpl-frs:Item1 2021-09-01 2022-08-31 05445677 dpl-frs:CostSales dpl-frs:Item1 2021-08-31 05445677 dpl-frs:CostSales dpl-frs:Item1 2022-08-31 05445677 dpl-frs:DistributionCosts dpl-frs:Item1 2021-09-01 2022-08-31 05445677 dpl-frs:AdministrativeExpenses dpl-frs:Item1 2021-09-01 2022-08-31 05445677 dpl-frs:Item2 2021-09-01 2022-08-31 05445677 dpl-frs:Item2 2021-08-31 05445677 dpl-frs:Item2 2022-08-31 05445677 dpl-frs:CostSales dpl-frs:Item2 2021-09-01 2022-08-31 05445677 dpl-frs:CostSales dpl-frs:Item2 2021-08-31 05445677 dpl-frs:CostSales dpl-frs:Item2 2022-08-31 05445677 dpl-frs:DistributionCosts dpl-frs:Item2 2021-09-01 2022-08-31 05445677 dpl-frs:AdministrativeExpenses dpl-frs:Item2 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2022-08-31 05445677 dpl-frs:DistributionCosts dpl-frs:Item7 2021-09-01 2022-08-31 05445677 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-09-01 2022-08-31 05445677 dpl-frs:Item8 2021-09-01 2022-08-31 05445677 dpl-frs:Item8 2021-08-31 05445677 dpl-frs:Item8 2022-08-31 05445677 dpl-frs:CostSales dpl-frs:Item8 2021-09-01 2022-08-31 05445677 dpl-frs:CostSales dpl-frs:Item8 2021-08-31 05445677 dpl-frs:CostSales dpl-frs:Item8 2022-08-31 05445677 dpl-frs:DistributionCosts dpl-frs:Item8 2021-09-01 2022-08-31 05445677 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-09-01 2022-08-31 05445677 dpl-frs:Item9 2021-09-01 2022-08-31 05445677 dpl-frs:Item9 2021-08-31 05445677 dpl-frs:Item9 2022-08-31 05445677 dpl-frs:CostSales dpl-frs:Item9 2021-09-01 2022-08-31 05445677 dpl-frs:CostSales dpl-frs:Item9 2021-08-31 05445677 dpl-frs:CostSales dpl-frs:Item9 2022-08-31 05445677 dpl-frs:DistributionCosts dpl-frs:Item9 2021-09-01 2022-08-31 05445677 dpl-frs:AdministrativeExpenses dpl-frs:Item9 2021-09-01 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05445677 dpl-frs:CostSales dpl-frs:Item12 2021-09-01 2022-08-31 05445677 dpl-frs:CostSales dpl-frs:Item12 2021-08-31 05445677 dpl-frs:CostSales dpl-frs:Item12 2022-08-31 05445677 dpl-frs:DistributionCosts dpl-frs:Item12 2021-09-01 2022-08-31 05445677 dpl-frs:AdministrativeExpenses dpl-frs:Item12 2021-09-01 2022-08-31 05445677 1 2021-09-01 2022-08-31 05445677 frs-countries:EnglandWales 2021-09-01 2022-08-31
Registered number: 05445677
Complete Fire Solutions Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2023
TaxAssist Accountants
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 05445677
2023 2022
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 2,943 3,924
Tangible Assets 5 113,354 104,987
116,297 108,911
CURRENT ASSETS
Stocks 6 106,089 99,164
Debtors 7 762,270 675,595
Cash at bank and in hand 50,224 67,811
918,583 842,570
Creditors: Amounts Falling Due Within One Year 8 (368,483 ) (327,573 )
NET CURRENT ASSETS (LIABILITIES) 550,100 514,997
TOTAL ASSETS LESS CURRENT LIABILITIES 666,397 623,908
Creditors: Amounts Falling Due After More Than One Year 9 (165,735 ) (193,646 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (25,233 ) (17,184 )
NET ASSETS 475,429 413,078
CAPITAL AND RESERVES
Called up share capital 12 20,000 20,000
Profit and Loss Account 455,429 393,078
SHAREHOLDERS' FUNDS 475,429 413,078
Page 1
Page 2
For the year ending 31 August 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Richard Halsworth
Director
12th March 2024
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Complete Fire Solutions Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05445677 . The registered office is 1st Floor Midland House, 77 Huddersfield Road, Mirfield, West Yorkshire, WF14 8BL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of .... years.
2.4. Intangible Fixed Assets and Amortisation - Other Intangible
Other intangible assets are .... It is amortised to profit and loss account over its estimated economic life of .... years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold 10 years straight line
Plant & Machinery 15% straight line
Motor Vehicles 25% straight line
Fixtures & Fittings 15% straight line
2.6. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.7. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
The average number of employees, including directors, during the year was 20 (2022: 19)
20 19
4. Intangible Assets
Goodwill Other Total
£ £ £
Cost
As at 1 September 2022 76,142 4,905 81,047
As at 31 August 2023 76,142 4,905 81,047
Amortisation
As at 1 September 2022 76,142 981 77,123
Provided during the period - 981 981
As at 31 August 2023 76,142 1,962 78,104
Net Book Value
As at 31 August 2023 - 2,943 2,943
As at 1 September 2022 - 3,924 3,924
5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 September 2022 12,081 228,162 14,266 254,509
Additions - 49,594 285 49,879
Disposals - (46,828 ) - (46,828 )
As at 31 August 2023 12,081 230,928 14,551 257,560
Depreciation
As at 1 September 2022 11,954 128,390 9,178 149,522
...CONTINUED
Page 4
Page 5
Provided during the period 127 39,800 1,585 41,512
Disposals - (46,828 ) - (46,828 )
As at 31 August 2023 12,081 121,362 10,763 144,206
Net Book Value
As at 31 August 2023 - 109,566 3,788 113,354
As at 1 September 2022 127 99,772 5,088 104,987
Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:
2023 2022
£ £
Motor Vehicles 107,767 91,618
107,767 91,618
6. Stocks
2023 2022
£ £
Stock 106,089 99,164
106,089 99,164
7. Debtors
2023 2022
£ £
Due within one year
Trade debtors 270,569 249,208
Prepayments and accrued income 16,570 17,478
Factored debts outstanding 46,045 62,223
Amounts owed by group undertakings 426,200 343,800
Amounts owed by other participating interests 2,886 2,886
762,270 675,595
8. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 34,811 25,327
Trade creditors 112,102 99,776
Bank loans and overdrafts 37,436 37,424
Corporation tax 36,873 17,007
Other taxes and social security 12,002 11,343
VAT 72,496 58,273
Other creditors 2,670 2,984
Accruals and deferred income - 17,650
Directors' loan accounts 60,093 57,789
368,483 327,573
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9. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Net obligations under finance lease and hire purchase contracts 70,190 60,693
Bank loans 95,545 132,953
165,735 193,646
10. Secured Creditors
Of the creditors the following amounts are secured.
2023 2022
£ £
Bank loans and overdrafts 132,953 170,360
11. Obligations Under Finance Leases and Hire Purchase
2023 2022
£ £
The future minimum finance lease payments are as follows:
Not later than one year 34,811 25,327
Later than one year and not later than five years 70,190 60,693
105,001 86,020
105,001 86,020
12. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 20,000 20,000
13. Related Party Transactions
Complete Fire Solutions Property Management LimitedThe Company is owned and controlled by the same directors and shareholders of Complete Fire Solutions LimitedComplete Fire Solutions Property Management Limited owns the premises occupied by Complete Fire Solutions Limited. During the year Complete Fire Solutions Limited paid Complete Fire Solutions Property Management Limited rent amounting to £29,583 (2021: £27,501). Included in Amounts owed by other participating interests is a loan to Complete Fire Solutions Property Management Limtied of £2,886 (2021: £2,886). The loan is interest free and repayable on demand.

Complete Fire Solutions Property Management Limited

The Company is owned and controlled by the same directors and shareholders of Complete Fire Solutions Limited

Complete Fire Solutions Property Management Limited owns the premises occupied by Complete Fire Solutions Limited. During the year Complete Fire Solutions Limited paid Complete Fire Solutions Property Management Limited rent amounting to £29,583 (2021: £27,501). Included in Amounts owed by other participating interests is a loan to Complete Fire Solutions Property Management Limtied of £2,886 (2021: £2,886). The loan is interest free and repayable on demand.

Complete Fire Solutions Holdings LimitedParent CompanyIncluded in Amounts owed by group undertakings is a loan to Complete Fire Solutions Holdings Limited of £343,800 (2021: £nil). The loan is interest free and repayable on demand,

Complete Fire Solutions Holdings Limited

Parent Company

Included in Amounts owed by group undertakings is a loan to Complete Fire Solutions Holdings Limited of £343,800 (2021: £nil). The loan is interest free and repayable on demand,

14. Ultimate Controlling Party
The company's ultimate controlling party is Complete Fire Solutions Holdings Limited, Registerd in England and Wales, Company Number 13506477, by virtue of its ownership of 100% of the issued share capital in the company.
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