Caseware UK (AP4) 2024.0.164 2024.0.164 2024-12-312024-12-3132023-09-01falseadvise on safety, security and fire issues and give a consultancy service to Government, local authority and industrial organisations.3truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 04238497 2023-09-01 2024-12-31 04238497 2022-09-01 2023-08-31 04238497 2024-12-31 04238497 2023-08-31 04238497 c:Director1 2023-09-01 2024-12-31 04238497 c:Director2 2023-09-01 2024-12-31 04238497 d:PlantMachinery 2023-09-01 2024-12-31 04238497 d:PlantMachinery 2024-12-31 04238497 d:PlantMachinery 2023-08-31 04238497 d:PlantMachinery d:OwnedOrFreeholdAssets 2023-09-01 2024-12-31 04238497 d:FurnitureFittings 2023-09-01 2024-12-31 04238497 d:CurrentFinancialInstruments 2024-12-31 04238497 d:CurrentFinancialInstruments 2023-08-31 04238497 d:CurrentFinancialInstruments d:WithinOneYear 2024-12-31 04238497 d:CurrentFinancialInstruments d:WithinOneYear 2023-08-31 04238497 d:ShareCapital 2024-12-31 04238497 d:ShareCapital 2023-08-31 04238497 d:RetainedEarningsAccumulatedLosses 2024-12-31 04238497 d:RetainedEarningsAccumulatedLosses 2023-08-31 04238497 c:OrdinaryShareClass1 2023-09-01 2024-12-31 04238497 c:OrdinaryShareClass1 2024-12-31 04238497 c:OrdinaryShareClass2 2023-09-01 2024-12-31 04238497 c:OrdinaryShareClass2 2024-12-31 04238497 c:FRS102 2023-09-01 2024-12-31 04238497 c:AuditExemptWithAccountantsReport 2023-09-01 2024-12-31 04238497 c:FullAccounts 2023-09-01 2024-12-31 04238497 c:PrivateLimitedCompanyLtd 2023-09-01 2024-12-31 04238497 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2023-09-01 2024-12-31 04238497 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2024-12-31 04238497 d:KeyManagementPersonnelCloseFamilyMembersEntitiesUnderKeyManagementPersonnelsControl 2023-08-31 04238497 2 2023-09-01 2024-12-31 04238497 e:PoundSterling 2023-09-01 2024-12-31 xbrli:shares iso4217:GBP xbrli:pure

Registered number: 04238497










FIRE & INDUSTRIAL PERSONAL PROTECTIVE EQUIPMENT LIMITED








UNAUDITED

FINANCIAL STATEMENTS

FOR THE PERIOD ENDED 31 DECEMBER 2024

 
FIRE & INDUSTRIAL PERSONAL PROTECTIVE EQUIPMENT LIMITED
 

CONTENTS



Page
Accountants' Report
 
 
1
Balance Sheet
 
 
2 - 3
Notes to the Financial Statements
 
 
4 - 9


 
FIRE & INDUSTRIAL PERSONAL PROTECTIVE EQUIPMENT LIMITED
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF FIRE & INDUSTRIAL PERSONAL PROTECTIVE EQUIPMENT LIMITED
FOR THE PERIOD ENDED 31 DECEMBER 2024

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Fire & Industrial Personal Protective Equipment Limited for the period ended 31 December 2024 which comprise the Balance Sheet and the related notes from the Company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW)we are subject to its ethical and other professional requirements which are detailed at https://www.icaew.com /regulation.

This report is made solely to the Board of Directors of Fire & Industrial Personal Protective Equipment Limited, as a body, in accordance with the terms of our engagement letter dated 18 October 2024Our work has been undertaken solely to prepare for your approval the financial statements of Fire & Industrial Personal Protective Equipment Limited and state those matters that we have agreed to state to the Board of Directors of Fire & Industrial Personal Protective Equipment Limited, as a body, in this report in accordance with ICAEW Technical Release TECH07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Fire & Industrial Personal Protective Equipment Limited and its Board of Directors, as a body, for our work or for this report. 

It is your duty to ensure that Fire & Industrial Personal Protective Equipment Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Fire & Industrial Personal Protective Equipment Limited. You consider that Fire & Industrial Personal Protective Equipment Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or review of the financial statements of Fire & Industrial Personal Protective Equipment Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

  



MA Partners LLP
 
Chartered Accountants
  
7 The Close
Norwich
Norfolk
NR1 4DJ
19 June 2025
Page 1

 
FIRE & INDUSTRIAL PERSONAL PROTECTIVE EQUIPMENT LIMITED
REGISTERED NUMBER: 04238497

BALANCE SHEET
AS AT 31 DECEMBER 2024

31 December
31 August
2024
2023
Note
£
£

Fixed assets
  

Tangible assets
 4 
3,379
3,621

  
3,379
3,621

Current assets
  

Debtors: amounts falling due within one year
 5 
10,274
15,268

Cash at bank and in hand
  
28,694
41,398

  
38,968
56,666

Creditors: amounts falling due within one year
 6 
(40,781)
(47,221)

Net current (liabilities)/assets
  
 
 
(1,813)
 
 
9,445

Total assets less current liabilities
  
1,566
13,066

Provisions for liabilities
  

Deferred tax
  
(845)
(840)

  
 
 
(845)
 
 
(840)

Net assets
  
721
12,226


Capital and reserves
  

Called up share capital 
 7 
2
2

Profit and loss account
  
719
12,224

  
721
12,226


Page 2

 
FIRE & INDUSTRIAL PERSONAL PROTECTIVE EQUIPMENT LIMITED
REGISTERED NUMBER: 04238497
    
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2024

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 period 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 were approved and authorised for issue by the board and were signed on its behalf on










................................................
Mr D G Matthews
................................................
Mrs B Matthews
Director
Director


Date: 19 June 2025

The notes on pages 4 to 9 form part of these financial statements.

Page 3

 
FIRE & INDUSTRIAL PERSONAL PROTECTIVE EQUIPMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

1.


General information

The Company is a Private Company incorporated in the United Kingdom and limited by shares. It is registered in England and Wales. The company's trading address and registered office is The Hideaway, 56 Chantry Lane, Necton, Swaffham PE37 8ET.
The company's principle activity is to advise on safety, security and fire issues and give a consultancy service to Government, local authority and industrial organisations. 

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 principle accounting policies adopted in the preparation of the financial statements are set out below, remain unchanged from the previous year and have been consistently applied within the same accounts.

The following principal accounting policies have been applied:

 
2.2

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

Page 4

 
FIRE & INDUSTRIAL PERSONAL PROTECTIVE EQUIPMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover 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 turnover is recognised:

Rendering of services

Turnover 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 turnover 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

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.5

Current and deferred taxation

The tax expense for the year comprises current and deferred tax.
Deferred tax balances are recognised in respect of timing differences that have originated but not reversed by the balance sheet date.
Current and deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Page 5

 
FIRE & INDUSTRIAL PERSONAL PROTECTIVE EQUIPMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

2.Accounting policies (continued)

 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Fixtures, fittings and equipment
-
25%
reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

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.

 
2.8

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.

 
2.9

Financial instruments

The Company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares. 
Debt instruments that are payable or receivable within one year, typically trade debtors and creditors, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received. 


 
2.10

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

Page 6

 
FIRE & INDUSTRIAL PERSONAL PROTECTIVE EQUIPMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

3.


Employees

The average monthly number of employees, including directors, during the period was 3 (2023 - 3).


4.


Tangible fixed assets







Fixtures, fittings and equipment

£



Cost or valuation


At 1 September 2023
16,872


Additions
2,467


Disposals
(12,678)



At 31 December 2024

6,661



Depreciation


At 1 September 2023
13,251


Charge for the period on owned assets
1,689


Disposals
(11,658)



At 31 December 2024

3,282



Net book value



At 31 December 2024
3,379



At 31 August 2023
3,621

Page 7

 
FIRE & INDUSTRIAL PERSONAL PROTECTIVE EQUIPMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

5.


Debtors

31 December 2024
31 August 2023
£
£


Trade debtors
-
13,465

Other debtors
10,144
736

Prepayments and accrued income
130
1,067

10,274
15,268



6.


Creditors: Amounts falling due within one year

31 December 2024
31 August 2023
£
£

Other taxation and social security
27,800
23,717

Accruals and deferred income
12,981
23,504

40,781
47,221



7.


Share capital

31 December
31 August
2024
2023
£
£
Allotted, called up and fully paid



1 Ordinary "A" share of £1.00
1
1
1 Ordinary "B" share of £1.00
1
1

2

2


Page 8

 
FIRE & INDUSTRIAL PERSONAL PROTECTIVE EQUIPMENT LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2024

8.


Related party transactions

The balance on the joint directors' loan account at 1 September 2023 was £736 owing to the company by the directors. 
During the period, the company advanced £120,564 to the directors and the directors introduced funds into the company of £111,156
The balance on the joint directors' loan account as at 31 December 2024 was £10,144 owing to the company from the directors in note 5 above. The loan is repayable on demand and interest of £68 was charged on the overdrawn balance at a rate of 2.25%.

 
Page 9