Maze Fire Consulting Limited 14141136 false 2023-10-01 2024-09-30 2024-09-30 The principal activity of the company is that of fire engineering consultancy. Digita Accounts Production Advanced 6.30.9574.0 true false 14141136 2023-10-01 2024-09-30 14141136 2024-09-30 14141136 core:RetainedEarningsAccumulatedLosses 2024-09-30 14141136 core:ShareCapital 2024-09-30 14141136 core:CurrentFinancialInstruments 2024-09-30 14141136 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 14141136 core:AdditionsToInvestments 2024-09-30 14141136 core:FurnitureFittingsToolsEquipment 2024-09-30 14141136 bus:SmallEntities 2023-10-01 2024-09-30 14141136 bus:AuditExemptWithAccountantsReport 2023-10-01 2024-09-30 14141136 bus:FilletedAccounts 2023-10-01 2024-09-30 14141136 bus:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 14141136 bus:RegisteredOffice 2023-10-01 2024-09-30 14141136 bus:Director1 2023-10-01 2024-09-30 14141136 bus:Director2 2023-10-01 2024-09-30 14141136 bus:Director3 2023-10-01 2024-09-30 14141136 bus:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 14141136 core:FurnitureFittingsToolsEquipment 2023-10-01 2024-09-30 14141136 core:OfficeEquipment 2023-10-01 2024-09-30 14141136 countries:EnglandWales 2023-10-01 2024-09-30 14141136 2023-09-30 14141136 core:FurnitureFittingsToolsEquipment 2023-09-30 14141136 2022-05-30 2023-09-30 14141136 2023-09-30 14141136 core:RetainedEarningsAccumulatedLosses 2023-09-30 14141136 core:ShareCapital 2023-09-30 14141136 core:CurrentFinancialInstruments 2023-09-30 14141136 core:CurrentFinancialInstruments core:WithinOneYear 2023-09-30 14141136 core:FurnitureFittingsToolsEquipment 2023-09-30 iso4217:GBP xbrli:pure

Registration number: 14141136

Maze Fire Consulting Limited

Unaudited Filleted Financial Statements

for the Year Ended 30 September 2024

Pages for filing with Registrar

 

Maze Fire Consulting Limited

Contents


 

Company Information

1

Balance Sheet

2 to 3

Notes to the Unaudited Financial Statements

4 to 10

 

Maze Fire Consulting Limited

Company Information


 

Directors

Mr D H Harries

Mr A J P McCracken

Mr C J Hughes

Registered office

Thomas House Meadowcroft Busines Park
Pope Lane
Whitestake
Preston
Lancashire
PR4 4AZ

 

Maze Fire Consulting Limited

(Registration number: 14141136)
Balance Sheet as at 30 September 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

10,301

4,658

Investments

5

1

-

 

10,302

4,658

Current assets

 

Debtors

6

1,289,475

564,705

Cash at bank and in hand

 

738,050

1,350,398

 

2,027,525

1,915,103

Creditors: Amounts falling due within one year

7

(1,529,898)

(1,434,701)

Net current assets

 

497,627

480,402

Total assets less current liabilities

 

507,929

485,060

Provisions for liabilities

(2,575)

(1,165)

Net assets

 

505,354

483,895

Capital and reserves

 

Called up share capital

4

4

Retained earnings

505,350

483,891

Shareholders' funds

 

505,354

483,895

 

Maze Fire Consulting Limited

(Registration number: 14141136)
Balance Sheet as at 30 September 2024 (continued)

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

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 26 March 2025 and signed on its behalf by:
 

.........................................
Mr D H Harries
Director

.........................................
Mr A J P McCracken
Director

 

Maze Fire Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Thomas House Meadowcroft Busines Park
Pope Lane
Whitestake
Preston
Lancashire
PR4 4AZ
England

The principal place of business is:
2nd Floor
Queens Chambers
5 John Dalton Street
Manchester
M2 6ET

These financial statements were authorised for issue by the Board on 26 March 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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 £.

 

Maze Fire Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024 (continued)

2

Accounting policies (continued)

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

 

Maze Fire Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024 (continued)

2

Accounting policies (continued)

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Office equipment

33% on Straight line

Business combinations

Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.

Investments

Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.


Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

 

Maze Fire Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024 (continued)

2

Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

 

Maze Fire Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024 (continued)

2

Accounting policies (continued)

Financial instruments

Classification
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 statement of financial position 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 liability simultaneously.

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

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

 

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 22 (2023 - 17).

 

Maze Fire Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024 (continued)

4

Tangible assets

Office equipment
£

Total
£

Cost or valuation

At 1 October 2023

5,280

5,280

Additions

8,650

8,650

At 30 September 2024

13,930

13,930

Depreciation

At 1 October 2023

621

621

Charge for the year

3,008

3,008

At 30 September 2024

3,629

3,629

Carrying amount

At 30 September 2024

10,301

10,301

At 30 September 2023

4,658

4,658

5

Investments

2024
£

2023
£

Investments in subsidiaries

1

-

Subsidiaries

£

Cost or valuation

Additions

1

Provision

Carrying amount

At 30 September 2024

1

 

Maze Fire Consulting Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 September 2024 (continued)

6

Debtors

Current

2024
£

2023
£

Trade debtors

864,118

544,720

Amounts owed by related parties

58,261

5,889

Prepayments

367,096

14,096

 

1,289,475

564,705

7

Creditors

Creditors: amounts falling due within one year

2024
£

2023
£

Due within one year

Trade creditors

370,230

4,731

Amounts due to related parties

771,371

648,468

Other taxation and social security

303,654

764,960

Outstanding defined contribution pension costs

18,948

-

Other payables

5,191

5,197

Accruals and deferred income

60,504

11,345

1,529,898

1,434,701