Acorah Software Products - Accounts Production 16.4.675 false true true 31 January 2024 1 February 2023 false 1 February 2024 31 January 2025 31 January 2025 06347031 Mr Andrew Hunt Mr Andrew Hunt Andrew Lewis HUNT true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 06347031 2024-01-31 06347031 2025-01-31 06347031 2024-02-01 2025-01-31 06347031 frs-core:CurrentFinancialInstruments 2025-01-31 06347031 frs-core:Non-currentFinancialInstruments 2025-01-31 06347031 frs-core:BetweenOneFiveYears 2025-01-31 06347031 frs-core:ComputerEquipment 2025-01-31 06347031 frs-core:ComputerEquipment 2024-02-01 2025-01-31 06347031 frs-core:ComputerEquipment 2024-01-31 06347031 frs-core:FurnitureFittings 2025-01-31 06347031 frs-core:FurnitureFittings 2024-02-01 2025-01-31 06347031 frs-core:FurnitureFittings 2024-01-31 06347031 frs-core:NetGoodwill 2025-01-31 06347031 frs-core:NetGoodwill 2024-02-01 2025-01-31 06347031 frs-core:NetGoodwill 2024-01-31 06347031 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2025-01-31 06347031 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-02-01 2025-01-31 06347031 frs-core:LandBuildings frs-core:LeasedAssetsHeldAsLessee 2024-01-31 06347031 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-31 06347031 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-02-01 2025-01-31 06347031 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-01-31 06347031 frs-core:MotorVehicles 2025-01-31 06347031 frs-core:MotorVehicles 2024-02-01 2025-01-31 06347031 frs-core:MotorVehicles 2024-01-31 06347031 frs-core:PlantMachinery 2025-01-31 06347031 frs-core:PlantMachinery 2024-02-01 2025-01-31 06347031 frs-core:PlantMachinery 2024-01-31 06347031 frs-core:WithinOneYear 2025-01-31 06347031 frs-core:ShareCapital 2025-01-31 06347031 frs-core:RetainedEarningsAccumulatedLosses 2025-01-31 06347031 frs-bus:PrivateLimitedCompanyLtd 2024-02-01 2025-01-31 06347031 frs-bus:FilletedAccounts 2024-02-01 2025-01-31 06347031 frs-bus:SmallEntities 2024-02-01 2025-01-31 06347031 frs-bus:AuditExempt-NoAccountantsReport 2024-02-01 2025-01-31 06347031 frs-bus:SmallCompaniesRegimeForAccounts 2024-02-01 2025-01-31 06347031 frs-bus:OrdinaryShareClass1 2024-02-01 2025-01-31 06347031 frs-bus:OrdinaryShareClass1 2025-01-31 06347031 1 2024-02-01 2025-01-31 06347031 frs-bus:Director1 2024-02-01 2025-01-31 06347031 frs-bus:CompanySecretary1 2024-02-01 2025-01-31 06347031 frs-countries:EnglandWales 2024-02-01 2025-01-31 06347031 2023-01-31 06347031 2024-01-31 06347031 2023-02-01 2024-01-31 06347031 frs-core:CurrentFinancialInstruments 2024-01-31 06347031 frs-core:Non-currentFinancialInstruments 2024-01-31 06347031 frs-core:BetweenOneFiveYears 2024-01-31 06347031 frs-core:WithinOneYear 2024-01-31 06347031 frs-core:ShareCapital 2024-01-31 06347031 frs-core:RetainedEarningsAccumulatedLosses 2024-01-31 06347031 frs-bus:OrdinaryShareClass1 2023-02-01 2024-01-31
Registered number: 06347031
Fire Technology International Limited
Unaudited Financial Statements
For The Year Ended 31 January 2025
Kent Coast Accounts Ltd
AAT Licenced Accountants
Marlowe Innovation Centre
Marlowe Way
Ramsgate
Kent
CT12 6FA
Fire Technology International Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—7

Page 1
Fire Technology International Limited
Balance Sheet
As At 31 January 2025
Balance Sheet
Registered number: 06347031

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 413,782 |  | 412,366
|  |  | 413,782 |  | 412,366
CURRENT ASSETS
Stocks | 6 | 468,994 |  | 488,112 |
Debtors | 7 | 661,277 |  | 133,521 |
Cash at bank and in hand |  | 516,729 |  | 470,759 |
|  | 1,647,000 |  | 1,092,392 |
Creditors: Amounts Falling Due Within One Year | 8 | (730,103 ) |  | (490,171 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 916,897 |  | 602,221
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,330,679 |  | 1,014,587
Creditors: Amounts Falling Due After More Than One Year | 9 |  | (16,587 ) |  | (30,339 )
PROVISIONS FOR LIABILITIES
Deferred Taxation | 11 |  | (31,854 ) |  | (31,667 )
NET ASSETS |  |  | 1,282,238 |  | 952,581
CAPITAL AND RESERVES
Called up share capital | 12 |  | 100 |  | 100
Profit and Loss Account |  |  | 1,282,138 |  | 952,481
SHAREHOLDERS' FUNDS |  |  | 1,282,238 |  | 952,581

Page 1
Page 2
Fire Technology International Limited
Balance Sheet (continued)
As At 31 January 2025
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 member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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

Mr Andrew Hunt Director
10th September 2025

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Fire Technology International Limited
Notes to the Financial Statements
For The Year Ended 31 January 2025
Notes to the Financial Statements
1. General Information
Fire Technology International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06347031 . The registered office is Unit 33, Telegraph Hill Industrial Park, Laundry Road, Minster, Ramsgate, Kent, CT12 4HL.
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 Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. it also requires management to exercise judgment in applying the Company's accounting policies.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Rendering of services
Revenue from contracts 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 the following conditions are met:

- 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 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.

Sale of goods
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer. This is usually at the point when the customer signs for delivery of the goods.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer's interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the Statement of comprehensive income over its useful economic life of 10 years.
2.5. Tangible Fixed Assets and Depreciation
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:

Freehold | 50 years straight line
Leasehold | 6 years
Plant & Machinery | 16% to 20% straight line
Motor Vehicles | 20% reducing balance
Fixtures & Fittings | 25% reducing balance
Computer Equipment | 25% straight line

Page 3
Page 4
Fire Technology International Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
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.
The land value is separated from the property price, with the land being depreciated over a 50-year period.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.
Assets considered to lose their value fully in the first year of acquisition are fully depreciation upon acquisition.
2.6. Leasing and Hire Purchase Contracts
Hire purchase contracts and finance leases
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Such assets are depreciated over their useful lives. The capital element of future payments is included within creditors, while the interest element is charged to the Statement of Comprehensive Income over the period of the lease so as to produce a constant periodic rate of charge on the remaining balance of the liability.
Operating leases
Rentals paid under operating leases are charged to the Statement of Comprehensive Income on a straight-line basis over the lease term.
Benefits received and receivable as an incentive to enter into an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is more representative of the time pattern of the lessee’s benefit from the use of the leased asset.
2.7. Stocks and Work in Progress
Stocks are stated at the lower of cost and net realisable value.
2.8. Taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income, 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.
2.9. Pensions
The Company operates a defined contribution pension scheme for its employees. A defined contribution scheme is a pension plan under which the Company pays fixed contributions into a separate entity and has no legal or constructive obligation to pay further amounts once the contributions have been made.
Contributions are recognised as an expense in the Statement of Comprehensive Income in the period to which they relate. Contributions payable that are unpaid at the year end are shown as accruals in the Balance Sheet. The scheme assets are held separately from those of the Company in independently administered funds.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 14 (2024: 13)
14 13
Page 4
Page 5
Fire Technology International Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 February 2024 | 10,000
As at 31 January 2025 | 10,000
Amortisation
As at 1 February 2024 | 10,000
As at 31 January 2025 | 10,000
Net Book Value
As at 31 January 2025 | -
As at 1 February 2024 | -

5. Tangible Assets

| Land & Property
--- | ---
| Freehold | Leasehold | Plant & Machinery | Motor Vehicles
| £ | £ | £ | £
Cost
As at 1 February 2024 | 239,699 | 43,423 | 15,822 | 198,101
Additions | 8,388 | - | 3,485 | 33,995
Disposals | - | - | - | (16,150 )
As at 31 January 2025 | 248,087 | 43,423 | 19,307 | 215,946
Depreciation
As at 1 February 2024 | - | 21,886 | 6,483 | 64,001
Provided during the period | - | 6,253 | 2,470 | 31,896
Disposals | - | - | - | (12,830 )
As at 31 January 2025 | - | 28,139 | 8,953 | 83,067
Net Book Value
As at 31 January 2025 | 248,087 | 15,284 | 10,354 | 132,879
As at 1 February 2024 | 239,699 | 21,537 | 9,339 | 134,100

| Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | ---
| £ | £ | £
Cost
As at 1 February 2024 | 33,176 | 5,209 | 535,430
Additions | - | 2,496 | 48,364
Disposals | - | - | (16,150 )
As at 31 January 2025 | 33,176 | 7,705 | 567,644

...CONTINUED
Page 5
Page 6
Fire Technology International Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025

Depreciation
As at 1 February 2024 | 27,777 | 2,917 | 123,064
Provided during the period | 1,799 | 1,210 | 43,628
Disposals | - | - | (12,830 )
As at 31 January 2025 | 29,576 | 4,127 | 153,862
Net Book Value
As at 31 January 2025 | 3,600 | 3,578 | 413,782
As at 1 February 2024 | 5,399 | 2,292 | 412,366

6. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Materials | 3,692 |  | 3,692
Work in progress | 465,302 |  | 484,420
| 468,994 |  | 488,112

7. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 50,588 |  | -
Prepayments and accrued income | 14,286 |  | 8,865
Other debtors | 187,236 |  | 86,751
VAT | 10,191 |  | 32,780
| 262,301 |  | 128,396
Due after more than one year
Amounts recoverable on contracts | 5,125 |  | 5,125
Other debtors | 393,851 |  | -
| 398,976 |  | 5,125
| 661,277 |  | 133,521

8. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 3,569 |  | 3,365
Trade creditors | 205,642 |  | 249,655
Bank loans and overdrafts | 10,204 |  | 9,952
Corporation tax | 139,340 |  | 100,980
Other taxes and social security | - |  | 22,705
Net wages | - |  | 2,675
Other creditors | 8,126 |  | 12,294
Accruals and deferred income | 56,466 |  | 79,015
Director's loan account | 306,756 |  | 9,530
| 730,103 |  | 490,171

Page 6
Page 7
Fire Technology International Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2025
9. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 4,422 |  | 7,991
Bank loans | 12,165 |  | 22,348
| 16,587 |  | 30,339

10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 3,569 |  | 3,365
Later than one year and not later than five years | 4,422 |  | 7,991
| 7,991 |  | 11,356
| 7,991 |  | 11,356

11. Deferred Taxation
The provision for deferred taxation is made up from fair value valuation surplus measurements.
Deferred taxation is recognised at each valuation period based on measurement of deferred tax liabilities and asset reflects 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.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other timing differences | 31,854 |  | 31,667

12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.000 each | 100 |  | 100

13. Pension Commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund. Contributions totalling 2025 - £323 (2024 - £150) were payable to the fund at the balance sheet date and are included in creditors.
14. Related Party Transactions
During the year, the Company advanced an interest-free loan to a company under common control, by virtue of the same director and person with significant control. The balance outstanding at the year end was £343,851 (2024: £nil).
The loan is unsecured, interest free, and has no fixed repayment terms. It is, however, expected to be repaid within five years.
15. Ultimate Controlling Party
The company's ultimate controlling party is Andrew Lewis HUNT by virtue of his ownership of 100% of the issued share capital in the company.
Page 7