2024-04-012025-03-312025-03-31false09765686TP FIRE & SECURITY MANAGEMENT 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TP FIRE & SECURITY MANAGEMENT LTD

Registered Number
09765686
(England and Wales)

Unaudited Financial Statements for the Year ended
31 March 2025

TP FIRE & SECURITY MANAGEMENT LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

Director

Mr. I.G. Morrison

Registered Address

Mainline House Roudham Industrial Estate
East Harling
Norwich
NR16 2SN

Registered Number

09765686 (England and Wales)
TP FIRE & SECURITY MANAGEMENT LTD
Balance Sheet as at
31 March 2025

Notes

2025

2024

£

£

£

£

Fixed assets
Tangible assets4280,525316,270
280,525316,270
Current assets
Debtors5325,880597,526
Cash at bank and on hand21,279100,074
347,159697,600
Creditors amounts falling due within one year6(201,897)(259,630)
Net current assets (liabilities)145,262437,970
Total assets less current liabilities425,787754,240
Creditors amounts falling due after one year7(179,378)(268,137)
Provisions for liabilities10(107,906)(135,385)
Net assets138,503350,718
Capital and reserves
Profit and loss account138,503350,718
Shareholders' funds138,503350,718
The financial statements were approved and authorised for issue by the Director on 15 May 2025, and are signed on its behalf by:
Mr. I.G. Morrison
Director
Registered Company No. 09765686
TP FIRE & SECURITY MANAGEMENT LTD
Notes to the Financial Statements
for the year ended 31 March 2025

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Basis of preparation
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).
Revenue from rendering of services
Revenue 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.
Operating leases
Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Current taxation
Current tax is recognised in profit or loss. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.
Deferred tax
Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that 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. Current and deferred tax assets and liabilities are not discounted.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)Straight line (years)
Fixtures and fittings-5
Vehicles20-
Office Equipment-4
Finance leases and hire purchase contracts
Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated in accordance with the depreciation policy.
2.Average number of employees

20252024
Average number of employees during the year28
3.Deferred tax
Increases in the UK Corporation tax rate from 19% to 25% (19% effective from 1 April 2017, and 25% effective from 1 April 2023) have been substantively enacted. This will impact the company's future tax charge accordingly. The value of the deferred tax liabilities at the balance sheet date has been calculated using the applicable rate when the liability is expected to be incurred.
4.Tangible fixed assets

Total

£
Cost or valuation
At 01 April 24397,971
Additions50,421
Disposals(19,542)
At 31 March 25428,850
Depreciation and impairment
At 01 April 2481,701
Charge for year70,793
On disposals(4,169)
At 31 March 25148,325
Net book value
At 31 March 25280,525
At 31 March 24316,270
5.Debtors: amounts due within one year

2025

2024

££
Trade debtors / trade receivables203,215404,001
Other debtors111,001170,001
Prepayments and accrued income11,66423,524
Total325,880597,526
6.Creditors: amounts due within one year

2025

2024

££
Trade creditors / trade payables33,20411,376
Bank borrowings and overdrafts87,03311,566
Taxation and social security8,653161,922
Finance lease and HP contracts69,23166,709
Other creditors-2,145
Accrued liabilities and deferred income3,7765,912
Total201,897259,630
7.Creditors: amounts due after one year

2025

2024

££
Bank borrowings and overdrafts5,80215,781
Other creditors173,576252,356
Total179,378268,137
8.Secured creditors
Included within creditors are secured debts totalling £319,839 (2024 - £320,631). This comprised debts owed under (i) hire purchase contracts of £242,807 (2024 - £319,065); and (ii) invoice finance of £77,032 (2024 - £1,566).
9.Obligations under finance leases

2025

2024

££
Finance lease and HP contracts173,576252,357
The above amounts represent the non-current component of finance lease obligations. The current component of finance lease obligations as at the balance sheet date was £69,231 (2024 - £66,708.28)
10.Provisions for liabilities

2025

2024

££
Net deferred tax liability (asset)107,906135,385
Total107,906135,385
11.Operating lease commitments
At 31.03.2025 the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £90,013. (2024 – £130,357)
12.Related party transactions
During the financial year the company invoiced TP Fire & Security Ltd £1,148,840 excluding VAT (2024 - £1,077,987) included in sales for management and other services. At the balance sheet date the company was owed £nil (2024 - £83,645) by TP Fire & Security Ltd. Also during the financial year, the company purchased services from TP Fire & Security Ltd totalling £1,014,100 (2024 - £756,692) included as cost of sales. Mr. I.G. Morrison (director) is a significant shareholder in TP Fire & Security Ltd. The following amounts were owed by shareholders of the company at the balance sheet date for cash advances: P.T. Young £26,000 (2024 - £4,000) and IG Morrison Consulting Ltd £85,000 (2024 - £141,000). All balances brought forward were cleared with dividends during the financial year. Mr. I.G. Morrison is also a director and shareholder of IG Morrison Consulting Ltd
13.Controlling party
The controlling party is I G Morrison Consulting Ltd. The ultimate controlling party is Mr. I. G. Morrison