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Registered number: 06063536
Safety, Fire & Environment (SFE) Ltd.
Unaudited Financial Statements
For The Year Ended 31 January 2025
A K E Tax & Accountancy Ltd
Chartered Certified Accountants
Hoddesdon Enterprise Centre
Pindar Road
Hoddesdon
Hertfordshire
EN11 0FJ
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—4
Page 1
Balance Sheet
Registered number: 06063536
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 5,386 1,643
5,386 1,643
CURRENT ASSETS
Debtors 5 30,513 39,295
Cash at bank and in hand 4,595 2,717
35,108 42,012
Creditors: Amounts Falling Due Within One Year 6 (40,033 ) (43,293 )
NET CURRENT ASSETS (LIABILITIES) (4,925 ) (1,281 )
TOTAL ASSETS LESS CURRENT LIABILITIES 461 362
NET ASSETS 461 362
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 361 262
SHAREHOLDERS' FUNDS 461 362
For the year ending 31 January 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
D J Hanlon
Director
29 May 2025
The notes on pages 2 to 4 form part of these financial statements.
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Page 2
Notes to the Financial Statements
1. General Information
Safety, Fire & Environment (SFE) Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 06063536 . The registered office is Risk Management Office, 11 Elm Trees, Long Crendon, Aylesbury, Buckinghamshire, HP18 9DG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 rendering of services.
Rendering of services
Turnover from the rendering of services is recognised in the period the service is provided to the customer.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25 % on reducing balance
Motor Vehicles 25 % on reducing balance
Fixtures & Fittings 33 % on reducing balance
2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.5. Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. 
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2.6. Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

3. Average Number of Employees
Average number of employees, excluding directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 February 2024 6,880 - 10,961 17,841
Additions 630 5,000 - 5,630
As at 31 January 2025 7,510 5,000 10,961 23,471
Depreciation
As at 1 February 2024 6,059 - 10,139 16,198
Provided during the period 363 1,250 274 1,887
As at 31 January 2025 6,422 1,250 10,413 18,085
Net Book Value
As at 31 January 2025 1,088 3,750 548 5,386
As at 1 February 2024 821 - 822 1,643
5. Debtors
2025 2024
£ £
Due within one year
Trade debtors 14,432 39,187
Other debtors 16,081 108
30,513 39,295
6. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Trade creditors 1,574 842
Other creditors 2,321 5,507
Taxation and social security 36,138 36,944
40,033 43,293
7. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 100 100
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8. Related Party Transactions
L K Hanlon
The above is a related party by virtue of being a director.
During the year, the director incurred expenses on behalf of the company and drew monies against her loan account.
At the balance sheet date, she owed to the company £6,388 (2024: owed by £110).
No interest has been charged on this loan during the period.
D Hanlon
The above is a related party by virtue of being a director.
During the year, the director incurred expenses on behalf of the company and drew monies against his loan account.
At the balance sheet date, he owed to the company £5,548 (2024: owed by £183).
No interest has been charged on this loan during the period.
9. Ultimate Controlling Party
The ultimate controlling party are the directors by virtue of their majority shareholding
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