7 false false false false false false false false false false true false false false false false false No description of principal activity 2023-04-01 Sage Accounts Production Advanced 2023 - FRS102_2023 xbrli:pure xbrli:shares iso4217:GBP 05984542 2023-04-01 2024-03-31 05984542 2024-03-31 05984542 2023-03-31 05984542 2021-11-01 2023-03-31 05984542 2023-03-31 05984542 2021-10-31 05984542 core:FurnitureFittings 2023-04-01 2024-03-31 05984542 core:MotorVehicles 2023-04-01 2024-03-31 05984542 bus:Director1 2023-04-01 2024-03-31 05984542 core:FurnitureFittings 2023-03-31 05984542 core:MotorVehicles 2023-03-31 05984542 core:FurnitureFittings 2024-03-31 05984542 core:MotorVehicles 2024-03-31 05984542 core:WithinOneYear 2024-03-31 05984542 core:WithinOneYear 2023-03-31 05984542 core:AfterOneYear 2024-03-31 05984542 core:AfterOneYear 2023-03-31 05984542 core:ShareCapital 2024-03-31 05984542 core:ShareCapital 2023-03-31 05984542 core:OtherReservesSubtotal 2024-03-31 05984542 core:OtherReservesSubtotal 2023-03-31 05984542 core:RetainedEarningsAccumulatedLosses 2024-03-31 05984542 core:RetainedEarningsAccumulatedLosses 2023-03-31 05984542 core:FurnitureFittings 2023-03-31 05984542 core:MotorVehicles 2023-03-31 05984542 bus:SmallEntities 2023-04-01 2024-03-31 05984542 bus:AuditExempt-NoAccountantsReport 2023-04-01 2024-03-31 05984542 bus:SmallCompaniesRegimeForAccounts 2023-04-01 2024-03-31 05984542 bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31 05984542 bus:FullAccounts 2023-04-01 2024-03-31
COMPANY REGISTRATION NUMBER: 05984542
A H FIRE PREVENTIONS LIMITED
Filleted Unaudited Financial Statements
31 March 2024
A H FIRE PREVENTIONS LIMITED
Statement of Financial Position
31 March 2024
2024
2023
Note
£
£
Fixed assets
Tangible assets
5
42,107
34,676
Current assets
Debtors
6
104,051
100,049
Cash at bank and in hand
103,725
86,229
---------
---------
207,776
186,278
Creditors: amounts falling due within one year
7
83,962
76,079
---------
---------
Net current assets
123,814
110,199
---------
---------
Total assets less current liabilities
165,921
144,875
Creditors: amounts falling due after more than one year
8
11,034
20,399
---------
---------
Net assets
154,887
124,476
---------
---------
Capital and reserves
Called up share capital
1
1
Other reserves
43,708
43,708
Profit and loss account
111,178
80,767
---------
---------
Shareholders funds
154,887
124,476
---------
---------
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 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 financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .
A H FIRE PREVENTIONS LIMITED
Statement of Financial Position (continued)
31 March 2024
These financial statements were approved by the board of directors and authorised for issue on 24 June 2025 , and are signed on behalf of the board by:
Mr A Abraham
Director
Company registration number: 05984542
A H FIRE PREVENTIONS LIMITED
Notes to the Financial Statements
Year ended 31 March 2024
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Hallswelle House, 1 Hallswelle Road, London, NW1 0DH.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fixtures and fittings
-
25% reducing balance
Motor vehicles
-
25% reducing balance
Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 7 (2023: 6 ).
5. Tangible assets
Fixtures and fittings
Motor vehicles
Total
£
£
£
Cost
At 1 April 2023
13,619
53,572
67,191
Additions
614
31,771
32,385
Disposals
( 28,355)
( 28,355)
--------
--------
--------
At 31 March 2024
14,233
56,988
71,221
--------
--------
--------
Depreciation
At 1 April 2023
8,774
23,741
32,515
Charge for the year
1,365
12,671
14,036
Disposals
( 17,437)
( 17,437)
--------
--------
--------
At 31 March 2024
10,139
18,975
29,114
--------
--------
--------
Carrying amount
At 31 March 2024
4,094
38,013
42,107
--------
--------
--------
At 31 March 2023
4,845
29,831
34,676
--------
--------
--------
6. Debtors
2024
2023
£
£
Trade debtors
26,704
17,829
Prepayments and accrued income
852
Other taxes recoverable
49,709
49,709
Other debtors
27,638
31,659
---------
---------
104,051
100,049
---------
---------
The other debtors include the amount of loan to participators.
7. Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
9,093
8,663
Trade creditors
10,240
11,721
Corporation tax
14,506
12,056
Social security and other taxes
11,280
15,372
Other creditors
38,843
28,267
--------
--------
83,962
76,079
--------
--------
8. Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
11,034
20,399
--------
--------