Caseware UK (AP4) 2024.0.164 2024.0.164 2024-08-312024-08-31falsefalse2024-01-01provision of fire safety services and maintenance of equipment1818trueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.false 10515172 2024-01-01 2024-08-31 10515172 2023-01-01 2023-12-31 10515172 2024-08-31 10515172 2023-12-31 10515172 1 2024-01-01 2024-08-31 10515172 d:Director1 2024-01-01 2024-08-31 10515172 d:Director1 2024-08-31 10515172 d:Director3 2024-01-01 2024-08-31 10515172 d:Director4 2024-01-01 2024-08-31 10515172 d:Director4 2024-08-31 10515172 d:Director5 2024-01-01 2024-08-31 10515172 d:Director5 2024-08-31 10515172 d:Director6 2024-01-01 2024-08-31 10515172 d:Director6 2024-08-31 10515172 d:RegisteredOffice 2024-01-01 2024-08-31 10515172 c:PlantMachinery 2024-01-01 2024-08-31 10515172 c:PlantMachinery 2024-08-31 10515172 c:PlantMachinery 2023-12-31 10515172 c:PlantMachinery c:OwnedOrFreeholdAssets 2024-01-01 2024-08-31 10515172 c:MotorVehicles 2024-01-01 2024-08-31 10515172 c:MotorVehicles 2024-08-31 10515172 c:MotorVehicles 2023-12-31 10515172 c:MotorVehicles c:OwnedOrFreeholdAssets 2024-01-01 2024-08-31 10515172 c:OfficeEquipment 2024-01-01 2024-08-31 10515172 c:OfficeEquipment 2024-08-31 10515172 c:OfficeEquipment 2023-12-31 10515172 c:OfficeEquipment c:OwnedOrFreeholdAssets 2024-01-01 2024-08-31 10515172 c:ComputerEquipment 2024-01-01 2024-08-31 10515172 c:ComputerEquipment 2024-08-31 10515172 c:ComputerEquipment 2023-12-31 10515172 c:ComputerEquipment c:OwnedOrFreeholdAssets 2024-01-01 2024-08-31 10515172 c:OwnedOrFreeholdAssets 2024-01-01 2024-08-31 10515172 c:ComputerSoftware 2024-01-01 2024-08-31 10515172 c:ComputerSoftware 2024-08-31 10515172 c:ComputerSoftware 2023-12-31 10515172 c:CurrentFinancialInstruments 2024-08-31 10515172 c:CurrentFinancialInstruments 2023-12-31 10515172 c:Non-currentFinancialInstruments 2024-08-31 10515172 c:Non-currentFinancialInstruments 2023-12-31 10515172 c:CurrentFinancialInstruments c:WithinOneYear 2024-08-31 10515172 c:CurrentFinancialInstruments c:WithinOneYear 2023-12-31 10515172 c:Non-currentFinancialInstruments c:AfterOneYear 2024-08-31 10515172 c:Non-currentFinancialInstruments c:AfterOneYear 2023-12-31 10515172 c:ShareCapital 2024-08-31 10515172 c:ShareCapital 2023-12-31 10515172 c:RetainedEarningsAccumulatedLosses 2024-08-31 10515172 c:RetainedEarningsAccumulatedLosses 2023-12-31 10515172 c:AcceleratedTaxDepreciationDeferredTax 2024-08-31 10515172 c:AcceleratedTaxDepreciationDeferredTax 2023-12-31 10515172 d:FRS102 2024-01-01 2024-08-31 10515172 d:AuditExemptWithAccountantsReport 2024-01-01 2024-08-31 10515172 d:FullAccounts 2024-01-01 2024-08-31 10515172 d:PrivateLimitedCompanyLtd 2024-01-01 2024-08-31 10515172 2 2024-01-01 2024-08-31 10515172 c:ComputerSoftware c:OwnedIntangibleAssets 2024-01-01 2024-08-31 10515172 e:PoundSterling 2024-01-01 2024-08-31 iso4217:GBP xbrli:pure
Registered number: 10515172


FIRE DOOR SPECIALISTS LTD
UNAUDITED
FINANCIAL STATEMENTS
INFORMATION FOR FILING WITH THE REGISTRAR
FOR THE PERIOD ENDED 31 AUGUST 2024


















            img14ea.png
Chartered Accountants
2nd Floor, Heathmans House
19 Heathmans Road
London
SW6 4TJ

 
FIRE DOOR SPECIALISTS LTD
 
 
COMPANY INFORMATION


Directors
Kieran Percival (resigned 5 September 2024)
Ian Maciejewski 
Mark Bridges (appointed 5 September 2024)
David Lee (appointed 5 September 2024)
Ian Teader (appointed 5 September 2024)




Registered number
10515172



Registered office
Unit A Brierley Park Close
Stanton Hill

Sutton In Ashfield

Nottinghamshire

NG17 3JZ




Accountants
Haggards Crowther LLP
Chartered Accountants

2nd Floor, Heathmans House

19 Heathmans Road

London

SW6 4TJ





 
FIRE DOOR SPECIALISTS LTD
 

CONTENTS



Page
Accountants' Report
1
Balance Sheet
2 - 3
Notes to the Financial Statements
4 - 12

 
FIRE DOOR SPECIALISTS LTD
 
 
  
CHARTERED ACCOUNTANTS' REPORT TO THE BOARD OF DIRECTORS ON THE PREPARATION OF THE UNAUDITED STATUTORY FINANCIAL STATEMENTS OF FIRE DOOR SPECIALISTS LTD
FOR THE PERIOD ENDED 31 AUGUST 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 Door Specialists Ltd for the period ended 31 August 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 Door Specialists Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of Fire Door Specialists Ltd and state those matters that we have agreed to state to the Board of Directors of Fire Door Specialists Ltd, 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 Door Specialists Ltd and its Board of Directors, as a body, for our work or for this report. 

It is your duty to ensure that Fire Door Specialists Ltd 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 loss of Fire Door Specialists Ltd. You consider that Fire Door Specialists Ltd 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 Door Specialists Ltd. 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.

  



Haggards Crowther LLP
 
Chartered Accountants
  
2nd Floor, Heathmans House
19 Heathmans Road
London
SW6 4TJ
17 July 2025
Page 1

 
FIRE DOOR SPECIALISTS LTD
REGISTERED NUMBER: 10515172

BALANCE SHEET
AS AT 31 AUGUST 2024

31 August
31 December
2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
-
16,175

Tangible assets
 5 
52,172
99,703

  
52,172
115,878

Current assets
  

Stocks
  
86,636
131,657

Debtors: amounts falling due within one year
 6 
317,622
387,863

Cash at bank and in hand
 7 
18,006
57,665

  
422,264
577,185

Creditors: amounts falling due within one year
 8 
(500,458)
(361,709)

Net current (liabilities)/assets
  
 
 
(78,194)
 
 
215,476

Total assets less current liabilities
  
(26,022)
331,354

Creditors: amounts falling due after more than one year
 9 
(15,381)
(32,062)

Provisions for liabilities
  

Deferred tax
 10 
(13,043)
(4,714)

  
 
 
(13,043)
 
 
(4,714)

Net (liabilities)/assets
  
(54,446)
294,578


Capital and reserves
  

Called up share capital 
  
50
50

Profit and loss account
  
(54,496)
294,528

  
(54,446)
294,578


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.

Page 2

 
FIRE DOOR SPECIALISTS LTD
REGISTERED NUMBER: 10515172
    
BALANCE SHEET (CONTINUED)
AS AT 31 AUGUST 2024

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the income statement in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 17 July 2025.




David Lee
Director

The notes on pages 4 to 12 form part of these financial statements.
Page 3

 
FIRE DOOR SPECIALISTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

1.


General information

Fire Door Specialists Ltd is a private company limited by shares and incorporated in England and Wales.           Its registered number is 10515172. The registered office is Unit A Brierley Park Close, Stanton Hill, Sutton   in Ashfield, Notts, NG17 3JZ.

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 following principal accounting policies have been applied:

 
2.2

Going concern

The financial statements have been prepared on a going concern basis, which assumes that the Company will continue in operational existence for the foreseeable future. The Directors have considered the Company’s financial position, projected cash flows, and available funding sources in assessing its ability to continue as a going concern.

Page 4

 
FIRE DOOR SPECIALISTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.3

Revenue

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

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Company has transferred the significant risks and rewards of ownership to the buyer;
the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Rendering of services

Revenue 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 revenue 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.

Page 5

 
FIRE DOOR SPECIALISTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

2.Accounting policies (continued)

  
2.4

Leased assets

Where the company enters into a lease which entails taking substantially all the risks and rewards of
ownership of an asset, the lease is treated as a finance lease.
Leases which do not transfer substantially all the risks and rewards of ownership to the Company are
classified as operating leases.
Assets held under finance leases are initially recognised as assets of the Company at their fair value at the inception of the lease or, if lower, at the present value of the minimum lease payments. The corresponding liability to the lessor is included in the balance sheet date as a finance lease obligation. Lease payments are apportioned between finance expenses and reduction of the lease obligation so as to achieve a constant rate of interest on the remaining balance of the liability. Finance expenses are recognised immediately in the income statement, unless they are directly attributable to qualifying assets, in which case they are capitalised in accordance with the Company's policy on borrowing costs (see the accounting policy below).
Assets held under finance leases are depreciated in the same way as owned assets.
Operating lease payments are recognised as an expense on a straight-line basis over the lease term.
In the event that lease incentives are received to enter into operating leases, such incentives are
recognised as a liability. The aggregate benefit of incentives is recognised as a reduction of rental expense on a straight-line basis.

  
2.5

Pension Contributions

Defined contribution pensions
The Company operates a defined contribution plan for its employees. A defined contribution plan is a
pension plan under which the company pays fixed contributions into a separate entity. Once the
contributions have been paid the company has no further payments obligations.
The contributions are recognised as expenses when they fall due. Amounts not paid are shown in accruals in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

 
2.6

Interest income

Interest income is recognised within the income statement using the effective interest method.

 
2.7

Finance costs

Finance costs are charged to the income statement over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.8

Borrowing costs

All borrowing costs are recognised in the income statement in the period in which they are incurred.

Page 6

 
FIRE DOOR SPECIALISTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.9

Current and deferred taxation

The tax expense for the period comprises current and deferred tax. Tax is recognised in the income statement except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


 
2.10

Intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.11

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.

Page 7

 
FIRE DOOR SPECIALISTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

2.Accounting policies (continued)


2.11
Tangible fixed assets (continued)

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:

Plant and machinery
-
15%
Reducing balance
Motor vehicles
-
25%
Reducing balance
Office equipment
-
15%
Reducing balance
Computer equipment
-
33%
Straight line

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 the income statement.

 
2.12

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.
Costs, which comprise direct production costs, are based on the method most appropriate to the type
of inventory class, but usually on a first-in-first-out basis. Overheads are charged to the income statement as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period
in which the related revenue is recognised. The amount of any write-down of stocks to net realisable
value and all losses of stocks are recognised as an expense in the period in which the write-down or
loss occurs.The amount of any reversal of any write-down of stocks is recognised as a reduction in
the amount of inventories recognised as an expense in the period in which the reversal occurs.
Work in progress is reflected in the accounts on a contract by contract basis by recording revenue
and related costs as contract activity progresses.

 
2.13

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.

 
2.14

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

Page 8

 
FIRE DOOR SPECIALISTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

2.Accounting policies (continued)

 
2.15

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.

 
2.16

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.


3.


Employees

The average monthly number of employees, including directors, during the period was 18 (2023 - 18).


4.


Intangible assets






Computer software

£





At 1 January 2024
32,519


Disposals
(32,519)



At 31 August 2024

-





At 1 January 2024
16,344


Charge for the period 
6,763


On disposals
(23,107)



At 31 August 2024

-



Net book value



At 31 August 2024
-



At 31 December 2023
16,175



Page 9

 
FIRE DOOR SPECIALISTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

5.


Tangible fixed assets







Plant and machinery
Motor vehicles
Office equipment
Computer equipment
Total

£
£
£
£
£



Cost or valuation


At 1 January 2024
15,684
164,869
46,468
27,345
254,366


Additions
1,412
-
1,215
580
3,207


Disposals
(2,643)
(104,065)
(1,215)
-
(107,923)



At 31 August 2024

14,453
60,804
46,468
27,925
149,650



Depreciation


At 1 January 2024
8,135
100,831
23,564
22,133
154,663


Charge for the period on owned assets
935
11,660
3,336
1,025
16,956


Disposals
(930)
(72,610)
(601)
-
(74,141)



At 31 August 2024

8,140
39,881
26,299
23,158
97,478



Net book value



At 31 August 2024
6,313
20,923
20,169
4,767
52,172



At 31 December 2023
7,549
64,038
22,904
5,212
99,703


6.


Debtors

31 August
31 December
2024
2023
£
£


Trade debtors
230,684
212,545

Other debtors
72,133
84,931

Prepayments and accrued income
14,805
90,387

317,622
387,863


Page 10

 
FIRE DOOR SPECIALISTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024

7.


Cash and cash equivalents

31 August
31 December
2024
2023
£
£

Cash at bank and in hand
18,006
57,665

18,006
57,665



8.


Creditors: Amounts falling due within one year

31 August
31 December
2024
2023
£
£

Bank loans
19,072
36,269

Trade creditors
291,583
145,884

Corporation tax
54,720
75,440

Other taxation and social security
-
70,113

Obligations under finance lease and hire purchase contracts
4,985
17,467

Other creditors
2,926
9,561

Accruals and deferred income
127,172
6,975

500,458
361,709



9.


Creditors: Amounts falling due after more than one year

31 August
31 December
2024
2023
£
£

Net obligations under finance leases and hire purchase contracts
15,381
32,062

15,381
32,062



10.


Deferred taxation

Page 11

 
FIRE DOOR SPECIALISTS LTD
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2024
 
10.Deferred taxation (continued)






2024


£






At 1 January 2024
(4,714)


Charged to profit or loss
(8,329)



At end of year
(13,043)

The provision for deferred taxation is made up as follows:

31 August
31 December
2024
2023
£
£


Accelerated capital allowances
(13,043)
(4,714)

(13,043)
(4,714)


11.


Post balance sheet events

On 1st September 2024, Fire Door Specialists was purchased by Ranger Services Holdings Limited, a company registered in England and Wales

 
Page 12