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Registration number: 07829498

DJP Fire Limited

trading as Vulcan Fire

Filleted Financial Statements

for the Year Ended 30 September 2024

 

DJP Fire Limited

trading as Vulcan Fire

Contents

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3 to 8

 

DJP Fire Limited

trading as Vulcan Fire

Company Information

Directors

A J Wheal

M L Wheeler

P E Miller

Registered office

4 Swanbridge Industrial Park
Black Croft Road
Witham
Essex
CM8 3YN

Auditors

Clement Rabjohns Limited
Registered Auditors111/113 High Street
Evesham
Worcestershire
WR11 4XP

 

DJP Fire Limited

trading as Vulcan Fire

(Registration number: 07829498)
Balance Sheet as at 30 September 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

37,434

60,846

Current assets

 

Stocks

5

76,295

62,937

Debtors

6

1,529,684

1,818,100

Cash at bank and in hand

 

74,194

187,748

 

1,680,173

2,068,785

Creditors: Amounts falling due within one year

7

(251,088)

(672,557)

Net current assets

 

1,429,085

1,396,228

Total assets less current liabilities

 

1,466,519

1,457,074

Provisions for liabilities

(7,789)

(9,270)

Net assets

 

1,458,730

1,447,804

Capital and reserves

 

Called up share capital

300

300

Retained earnings

1,458,430

1,447,504

Shareholders' funds

 

1,458,730

1,447,804

These financial statements have been prepared and 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 June 2025 and signed on its behalf by:
 

.........................................
M L Wheeler
Director

 

DJP Fire Limited

trading as Vulcan Fire

Notes to the 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:
4 Swanbridge Industrial Park
Black Croft Road
Witham
Essex
CM8 3YN
United Kingdom

The principal place of business is:
910 Birchwood Boulevard
Birchwood
Warrington
Cheshire
WA3 7QN
United Kingdom

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

 

DJP Fire Limited

trading as Vulcan Fire

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

Audit report

The Independent Auditor's Report was unqualified.

The name of the Senior Statutory Auditor who signed the audit report on 26 June 2025 was Philip Parsons FCA, who signed for and on behalf of Clement Rabjohns Limited.

.........................................

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 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.

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.

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:

 

DJP Fire Limited

trading as Vulcan Fire

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

Asset class

Depreciation method and rate

Furniture, fittings and equipment

20%-33% straight line

Motor Vehicles

33% reducing balance

Plant and Machinery

20% straight line

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

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.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

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.

 

DJP Fire Limited

trading as Vulcan Fire

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

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.

3

Staff numbers

The average number of persons employed by the company (including directors) during the year, was 17 (2023 - 25).

 

DJP Fire Limited

trading as Vulcan Fire

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

4

Tangible assets

Furniture, fittings and equipment
£

Plant and machinery
£

Motor vehicles
 £

Total
£

Cost or valuation

At 1 October 2023

31,590

32,636

142,170

206,396

Additions

1,160

1,869

-

3,029

Disposals

-

-

(21,500)

(21,500)

At 30 September 2024

32,750

34,505

120,670

187,925

Depreciation

At 1 October 2023

29,917

23,502

92,131

145,550

Charge for the year

1,002

4,457

14,679

20,138

Eliminated on disposal

-

-

(15,197)

(15,197)

At 30 September 2024

30,919

27,959

91,613

150,491

Carrying amount

At 30 September 2024

1,831

6,546

29,057

37,434

At 30 September 2023

1,673

9,134

50,039

60,846

5

Stocks

2024
£

2023
£

Work in progress

26,353

20,351

Finished goods and goods for resale

49,942

42,586

76,295

62,937

6

Debtors

Current

Note

2024
£

2023
£

Trade debtors

 

370,549

1,024,199

Amounts owed by related parties

1,126,312

717,283

Prepayments

 

13,623

20,153

Other debtors

 

19,200

56,465

   

1,529,684

1,818,100

 

DJP Fire Limited

trading as Vulcan Fire

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

7

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Trade creditors

 

114,936

403,761

Amounts owed to group undertakings and undertakings in which the company has a participating interest

36,785

-

Taxation and social security

 

82,125

145,213

Accruals and deferred income

 

14,558

123,583

Other creditors

 

2,684

-

 

251,088

672,557

8

Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

2024
£

2023
£

Not later than one year

-

5,980

The amount of non-cancellable operating lease payments recognised as an expense during the year was £5,316 (2023 - £7,974).

9

Financial commitments, guarantees and contingencies

Fixed and floating charges over the assets of the company are held by Ares Management Limited (dated 16 September 2022) and Rockpool (Security Trustee) Limited (dated 24 May 2023), as security for the Group.

10

Parent and ultimate parent undertaking

The company's immediate parent is EA-RS Group Limited, incorporated in the United Kingdom.

 The ultimate parent is EA-RS Fire Engineering Group Limited, incorporated in the United Kingdom.

  These financial statements are available upon request from Unit 4 Swanbridge Industrial Park, Black Croft Road, Witham, Essex, CM8 3YN.