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REGISTERED NUMBER: 12438166 (England and Wales)









FIRE-GARD PRODUCTS (UK) LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 MARCH 2022 TO 31 AUGUST 2023






FIRE-GARD PRODUCTS (UK) LTD (REGISTERED NUMBER: 12438166)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 MARCH 2022 TO 31 AUGUST 2023




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 3


FIRE-GARD PRODUCTS (UK) LTD

COMPANY INFORMATION
FOR THE PERIOD 1 MARCH 2022 TO 31 AUGUST 2023







DIRECTORS: V L Bristow
R W Bristow





REGISTERED OFFICE: 7 Sandy Court
Ashleigh Way
Plympton
Plymouth
Devon
PL7 5JX





REGISTERED NUMBER: 12438166 (England and Wales)





ACCOUNTANTS: Mark Holt & Co Limited
Chartered Accountants
7 Sandy Court
Ashleigh Way
Langage Business Park
Plymouth
Devon
PL7 5JX

FIRE-GARD PRODUCTS (UK) LTD (REGISTERED NUMBER: 12438166)

ABRIDGED BALANCE SHEET
31 AUGUST 2023

2023 2022
Notes £    £   
CURRENT ASSETS
Stocks 8,059 7,348
Debtors 9,737 37,945
Cash at bank 19,494 41,175
37,290 86,468
CREDITORS
Amounts falling due within one year 60,109 66,350
NET CURRENT (LIABILITIES)/ASSETS (22,819 ) 20,118
TOTAL ASSETS LESS CURRENT LIABILITIES (22,819 ) 20,118

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings (22,919 ) 20,018
(22,819 ) 20,118

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 August 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 period ended 31 August 2023 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 Board of Directors and authorised for issue on 30 August 2024 and were signed on its behalf by:





V L Bristow - Director


FIRE-GARD PRODUCTS (UK) LTD (REGISTERED NUMBER: 12438166)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD 1 MARCH 2022 TO 31 AUGUST 2023

1. STATUTORY INFORMATION

Fire-gard Products (UK) 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.

The financial statements have been prepared for the 18 month period ended 31 August 2023 and the comparative figures are for the year ended 28 February 2022.

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 the rendering of services.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowances for obsolete and slow moving items.

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).

FIRE-GARD PRODUCTS (UK) LTD (REGISTERED NUMBER: 12438166)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE PERIOD 1 MARCH 2022 TO 31 AUGUST 2023

3. ACCOUNTING POLICIES - continued

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 the estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount, and an impairment loss if 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 assets in prior years. A reversal of an impairment loss is recognised immediately in profit or loss.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Computer software is amortised over its estimated useful life of one year.

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

Creditors
Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transactions costs, and are measured subsequently at amortised costs using the effective interest method.

4. EMPLOYEES AND DIRECTORS

The average number of employees during the period was 2 (2022 - NIL ) .

5. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 March 2022
and 31 August 2023 3,374
AMORTISATION
At 1 March 2022
and 31 August 2023 3,374
NET BOOK VALUE

At 31 August 2023 -
At 28 February 2022 -