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Registered Number: SC247276
Scotland

 

 

 

FIRESAFE CONSULTANCY LIMITED


Unaudited Financial Statements
 


Period of accounts

Start date: 01 July 2023

End date: 30 June 2024
Director Mr M Ross
Registered Number SC247276
Registered Office Unit 26
Dunfermline Business Centre
Dunfermline
Fife
KY11 3BZ
Accountants M&S Accountancy & Taxation Limited
Unit 26
Dunfermline Business Centre
Dunfermline
Fife
KY11 3BZ
Secretary Mrs P Ross
1
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 2,333    792 
2,333    792 
Current assets      
Debtors 4 747    146 
Cash at bank and in hand 30,417    35,864 
31,164    36,010 
Creditors: amount falling due within one year 5 (13,265)   (16,370)
Net current assets 17,899    19,640 
 
Total assets less current liabilities 20,232    20,432 
Provisions for liabilities 6 (195)   (195)
Net assets 20,037    20,237 
 

Capital and reserves
     
Called up share capital 120    120 
Profit and loss account 19,917    20,117 
Shareholders' funds 20,037    20,237 
 


For the year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 17 March 2025 and were signed by:


-------------------------------
Mr M Ross
Director
2
General Information
Firesafe Consultancy Limited is a private company, limited by shares, registered in Scotland, registration number SC247276, registration address Unit 26, Dunfermline Business Centre, Dunfermline, Fife, KY11 3BZ.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)
Turnover
Turnover is recognized 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.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
Taxation
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The companys liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are 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. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:
Plant and Machinery 25% Straight Line
Fixtures and Fittings 25% Straight Line
Provisions
Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
Financial instruments
The company has elected to apply the provisions of Section 11 Basic Financial Instruments and Section 12 Other Financial Instruments Issues of FRS 102 to all of its financial instruments.
Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.
Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and bank balances, are measured at transaction price including transaction costs.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, are recognised at transaction price.
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable 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.
2.

Average number of employees

Average number of employees during the year was 3 (2023 : 3).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Fixtures and Fittings   Total
  £   £   £
At 01 July 2023 303    10,534    10,837 
Additions   2,408    2,408 
Disposals (303)   (4,687)   (4,990)
At 30 June 2024   8,255    8,255 
Depreciation
At 01 July 2023 303    9,744    10,047 
Charge for year   865    865 
On disposals (303)   (4,687)   (4,990)
At 30 June 2024   5,922    5,922 
Net book values
Closing balance as at 30 June 2024   2,333    2,333 
Opening balance as at 01 July 2023   792    792 


4.

Debtors: amounts falling due within one year

2024
£
  2023
£
Prepayments & Accrued Income 97    146 
Other Debtors 650   
747    146 

5.

Creditors: amount falling due within one year

2024
£
  2023
£
Trade Creditors 93    83 
Corporation Tax 3,075    6,783 
PAYE & Social Security 844    832 
Accrued Expenses 1,090    1,092 
Other Creditors 1,514    1,044 
VAT 6,649    6,536 
13,265    16,370 

6.

Provisions for liabilities

2024
£
  2023
£
Deferred Tax 195    195 
195    195 

7.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include deposits held at call with banks.
8.

Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.
Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.
9.

Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
10.

Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any).
3