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Registered number: 12059465










FIRE KNOWLEDGE LTD









FINANCIAL STATEMENTS

INFORMATION FOR FILING WITH THE REGISTRAR

FOR THE YEAR ENDED 30 JUNE 2024

 
FIRE KNOWLEDGE LTD
REGISTERED NUMBER: 12059465

BALANCE SHEET
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
1,000
1,200

  
1,000
1,200

Current assets
  

Debtors: amounts falling due within one year
 5 
30,661
37,326

Cash at bank and in hand
 6 
15,796
16,766

  
46,457
54,092

Creditors: amounts falling due within one year
 7 
(220,664)
(198,347)

Net current liabilities
  
 
 
(174,207)
 
 
(144,255)

Total assets less current liabilities
  
(173,207)
(143,055)

Creditors: amounts falling due after more than one year
 8 
(18,277)
(27,500)

  

Net liabilities
  
(191,484)
(170,555)

Page 1

 
FIRE KNOWLEDGE LTD
REGISTERED NUMBER: 12059465
    
BALANCE SHEET (CONTINUED)
AS AT 30 JUNE 2024

2024
2023
Note
£
£

Capital and reserves
  

Called up share capital 
 10 
10,000
10,000

Profit and loss account
  
(201,484)
(180,555)

  
(191,484)
(170,555)


The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 December 2024.




................................................
C Hicks
Director

The notes on pages 3 to 7 form part of these financial statements.

Page 2

 
FIRE KNOWLEDGE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

1.


General information

Fire Knowledge Ltd is a private Company limited by shares incorporated in England and Wales (no. 12059465). The Company's registered office is Cairns House, 10 Station Road, Teddington, Middlesex, TW11 9AA. 

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the Company. Monetary amounts in these financial statements are rounded to the nearest £.

The following principal accounting policies have been applied:

 
2.2

Going concern

The directors have considered the Company's current and future prospects and the availability of financing. The directors are satisfied that the Company can continue to pay its liabilities as they fall due and continue in existence for the foreseeable future. For these reasons the directors continue to adopt the going concern basis of preparation for these financial statements.

 
2.3

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Rendering of services

Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.

 
2.4

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

Page 3

 
FIRE KNOWLEDGE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

2.Accounting policies (continued)

 
2.5

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

 
2.6

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds.

 
2.7

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.8

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.9

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.10

Creditors

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


3.


Employees

The average monthly number of employees, including directors, during the year was 5 (2023 - 5).

Page 4

 
FIRE KNOWLEDGE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

4.


Intangible assets




Intellectual Property

£



Cost


At 1 July 2023
2,000



At 30 June 2024

2,000



Amortisation


At 1 July 2023
800


Charge for the year on owned assets
200



At 30 June 2024

1,000



Net book value



At 30 June 2024
1,000



At 30 June 2023
1,200





Page 5

 
FIRE KNOWLEDGE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

5.


Debtors

2024
2023
£
£


Trade debtors
6,430
32,563

Other debtors
23,767
1,846

Called up share capital not paid
-
2,000

Prepayments and accrued income
464
917

30,661
37,326



6.


Cash and cash equivalents

2024
2023
£
£

Cash at bank and in hand
15,796
16,766

15,796
16,766



7.


Creditors: Amounts falling due within one year

2024
2023
£
£

Bank loans
10,000
10,000

Trade creditors
114,404
86,647

Other taxation and social security
1,042
7,541

Other creditors
91,442
91,594

Accruals and deferred income
3,776
2,565

220,664
198,347



8.


Creditors: Amounts falling due after more than one year

2024
2023
£
£

Bank loans
18,277
27,500

18,277
27,500


Page 6

 
FIRE KNOWLEDGE LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024

9.


Loans


Analysis of the maturity of loans is given below:


2024
2023
£
£

Amounts falling due within one year

Bank loans
10,000
10,000


10,000
10,000

Amounts falling due 1-2 years

Bank loans
18,277
27,500


18,277
27,500





10.


Share capital

2024
2023
£
£
Allotted, called up and fully paid



100,000 Ordinary shares of £0.10 each
10,000
10,000



11.


Pension commitments

The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the Company to the fund and amounted to £4,815 (2023 - £4,232). Contributions totalling £277 (2023 - £NIL) were payable to the fund at the balance sheet date and are included in creditors.


12.


Controlling party

In the opinion of the directors there is no ultimate controlling party.

 
Page 7