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Registered number: 05984575









DAS Fire Limited









Annual Report and Financial Statements

For the year ended 31 March 2025

 
DAS Fire Limited
 
 
Company Information


Directors
S J Parker 
P W Darke 
S Nanda (appointed 11 October 2024)
M Hargreaves (appointed 11 October 2024)
C Owens (appointed 13 March 2025)




Registered number
05984575



Registered office
Alpine House
Hollins Brook Park

4 Little 66

Bury

BL9 8RN




Independent auditors
Hurst Accountants Limited
Chartered Accountants & Statutory Auditors

3 Stockport Exchange

Stockport

Cheshire

SK1 3GG





 
DAS Fire Limited
 

Contents



Page
Strategic report
 
1 - 3
Directors' report
 
4 - 5
Independent auditors' report
 
6 - 9
Statement of comprehensive income
 
10
Statement of financial position
 
11
Statement of changes in equity
 
12
Notes to the financial statements
 
13 - 26


 
DAS Fire Limited
 
 
Strategic Report
For the year ended 31 March 2025

Introduction
 
The directors present the strategic report for the year ended 31 March 2025.

Business review
 
The Company specialises in the design, project management and maintenance of fire detection and suppression systems to the data centre sector across the UK, and the directors are pleased to report another excellent set of results for the year.
On 11 October 2024 the Company was acquired by the Alpine Fire group who are in partnership with the private equity investors, WestBridge. 
The Company has three distinct operating areas – Projects, Rapid Works and Service & Maintenance.  All three operating areas performed extremely well as we consolidated our position as one of the leading complex fire suppression and detection provider in the UK.  
Overall turnover increased in the year by 48% (
2024: increased by 38%) and our operating profit decreased by 28% (2024: increased by 42%).  The Company made a significant amount of overhead investment in the second half of the year in order to create a robust platform for future growth.  As we enter the new financial year, we anticipate growth in all areas of our business as we look to capitalise on the investments we have made in our people, customer service and infrastructure along with leading the ESG agenda for our sector.
Since the acquisition by the Alpine Fire group, we have had their support to invest further in our people, marketing and brand identity whilst also supporting the group’s first ESG impact report and commitment to net zero by 2045.  This commitment is an enabler for further growth in our existing market sector as well as achieving our strategic objective of sector and operational diversification.  To support these collective ambitions, we have upgraded our IT infrastructure and continue to roll out process improvements.

Principal risks and uncertainties
 
The directors have assessed the business and identified what we consider to be the main risks and uncertainties.  Global unrest could lead to price volatility, however, we monitor this continually to ensure our pricing strategies reflect any material movements.

Financial & Non-Financial key performance indicators
 
The directors regularly monitor a number of key indicators and consider health and safety performance, sales pipeline, the order book programme, customer feedback, volume of contracted Service clients and sites, gross profit, and EBITDA margin to be key performance indicators for the company.

Corporate Governance
 
The Company has a formally constituted an operating board of directors and sits monthly (and as required for other matters).  The operating board consists of directly employed executive directors and representatives from the Alpine Fire operating board.

Page 1

 
DAS Fire Limited
 

Strategic Report (continued)
For the year ended 31 March 2025

Corporate Social Responsibility Statement
 
In compliance with Section 172 (1) of the Companies Act 2006
We believe businesses have a fundamental responsibility to contribute to resolving pressing social and environmental challenges where possible.  Through the Alpine Fire group, we engage with a third party sustainability advisory to provide expert support on assessing our current performance and have built a comprehensive and actionable improvement plan.
As part of our ongoing plans our business will always consider the impact of our decisions on people, customers, suppliers, community, and the environment.
Employees
We would also consider the attraction and retention of talent to be a key factor underpinning our performance and providing an environment where our team can thrive is important to us.  We communicate key strategic decisions across the company via team briefings, as well as informally on a regular basis through our internal communications platform.
We offer health and wellness programmes for all employees including regular social and  participation events.  We offer various benefits including a health cash plan scheme, holiday purchase scheme, improved paternity and maternity rights, flexible / hybrid working and variable core hours.  All team members also participate in our bonus scheme.
Customers
The business engages with its customers from the product development phase through to subsequent account management.  We have formal quality control mechanisms in place to ensure the suitability and technical capability of our supply partners, and a comprehensive privacy policy to protect customers' data.
All of our colleagues attend a customer experience training programme within the first year of employment in the business and this helps us to achieve market-leading Net Promoter Scores.
Environment
Environmental concerns led to the introduction of SECR (Streamlined Energy and Carbon Reporting) compliance in 2023, which is included in the group Directors’ Report of the Company's ultimate parent undertaking, Stream 123 Limited. The Company is continually reviewing its systems and procedures to reduce energy consumption.
The Alpine Fire group is a leading campaigner for recycling water used within the testing and commissioning process and launched The Alpine Fire Campaign which, in partnership with George Eustice, former Secretary of State for Environment, Food and Rural Affairs, The London School of Architecture and Lake District National Park Authority is working towards a new sustainable future for our industry.
The Company continues to support the introduction of EV cars into our fleet options and EV charging stations in our car park for employees to use.
Suppliers
The Company is committed to upholding ethical and environmental standards throughout our entire supply chain and such factors play an important part in our supplier assessment when adding new partners to our Preferred Supplier List.  The Alpine Fire group hosted their first Supply Chain Sustainability event with partners across the industry exploring the group’s sustainable vision and ESG goals, the value of partnership in driving sustainability and the challenges and innovations shaping a greener supply chain.
 
Page 2

 
DAS Fire Limited
 

Strategic Report (continued)
For the year ended 31 March 2025

Community
The Company is committed to being an inclusive employer and recognises the value of having a diverse workforce and we formally track diversity metrics of our team.


This report was approved by the board and signed on its behalf.




M Hargreaves
Director

Date: 30 September 2025

Page 3

 
DAS Fire Limited
 
 
 
Directors' Report
For the year ended 31 March 2025

The directors present their report and the financial statements for the year ended 31 March 2025.

Directors' responsibilities statement

The directors are responsible for preparing the strategic report, the directors' report and the financial statements in accordance with applicable law and regulations.
 
Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

 In preparing these financial statements, the directors are required to:


select suitable accounting policies for the Company's financial statements and then apply them consistently;

make judgments and accounting estimates that are reasonable and prudent;

state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Results and dividends

The profit for the year, after taxation, amounted to £4,936,262 (2024 -£2,733,489).

Dividends paid on equity capital amounted to £41,428 (2024 - £88,592)

Directors

The directors who served during the year were:

S J Parker 
P W Darke 
S Nanda (appointed 11 October 2024)
M Hargreaves (appointed 11 October 2024)
C Owens (appointed 13 March 2025)

Future developments

The directors are pleased to confirm their commitment to sustainable, profitable growth and, with the support of our private equity backer, WestBridge Capital LLP, the company continues to work closely in support of its clients, develop its diversification strategy and seek strategically aligned M&A opportunities.

Page 4

 
DAS Fire Limited
 
 
 
Directors' Report (continued)
For the year ended 31 March 2025

Engagement with suppliers, customers and others

Information on engagement with suppliers, customers and others is contained in the strategic report.

Disclosure of information to auditors

Each of the persons who are directors at the time when this directors' report is approved has confirmed that:
 
so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Post balance sheet events

There have been no significant events affecting the Company since the year end.

Auditors

The auditorsHurst Accountants Limitedwill be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board and signed on its behalf.
 




M Hargreaves
Director

Date: 30 September 2025

Page 5

 
DAS Fire Limited
 
 
 
Independent Auditors' Report to the Members of DAS Fire Limited
 

Opinion


We have audited the financial statements of DAS Fire Limited (the 'Company') for the year ended 31 March 2025, which comprise the statement of comprehensive income, the statement of financial position, the statement of changes in equity and the related notes, including a summary of significant accounting policiesThe financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).


In our opinion the financial statements:


give a true and fair view of the state of the Company's affairs as at 31 March 2025 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.


Basis for opinion


We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.


Conclusions relating to going concern


In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.


Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.


Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.


Other information


The other information comprises the information included in the Annual Report other than the financial statements and our auditors' report thereon. The directors are responsible for the other information contained within the Annual ReportOur opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.


We have nothing to report in this regard.


Page 6

 
DAS Fire Limited
 
 
 
Independent Auditors' Report to the Members of DAS Fire Limited (continued)


Opinion on other matters prescribed by the Companies Act 2006
 

In our opinion, based on the work undertaken in the course of the audit:


the information given in the strategic report and the directors' report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.


Matters on which we are required to report by exception
 

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors' report.


We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:


adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors' remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.


Responsibilities of directors
 

As explained more fully in the directors' responsibilities statement set out on page 4, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.


In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.


Page 7

 
DAS Fire Limited
 
 
 
Independent Auditors' Report to the Members of DAS Fire Limited (continued)


Auditors' responsibilities for the audit of the financial statements
 

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.


Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Identifying and assessing potential risks related to irregularities
In identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

The nature of the industry and sector in which the company operates; the control environment and business performance including key drivers for directors' remuneration, bonus levels and performance targets.
The outcome of enquiries of local management and parent company management, including whether management was aware of any instances of non-compliance with laws and regulations, and whether management had knowledge of any actual, suspected, or alleged fraud.
Supporting documentation relating to the Company's policies and procedures for:
 - Identifying, evaluating, and complying with laws and regulations
 - Detecting and responding to the risks of fraud
The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.
The outcome of discussions amongst the engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.
The legal and regulatory framework in which the Company operates, particularly those laws and regulations which have a direct effect on the financial statements, such as the Companies Act 2006, pensions and tax legislation, or which had a fundamental effect on the operations of the Company, including General Data Protection requirements and Anti-bribery and Corruption.

Audit response to risks identified
 
Our procedures to respond to the risks identified included the following:
 
Reviewing the financial statements disclosures and testing to supporting documentation to assess compliance with the provisions of those relevant laws and regulations which have a direct effect on the financial statements.
Discussions with management, including consideration of known or suspected instances of non-compliance with laws and regulations and fraud.
Evaluation of the operating effectiveness of management’s controls designed to prevent and detect irregularities.
Enquiring of management about any actual and potential litigation and claims.
Performing analytical procedures to identify any unusual or unexpected relationships which may indicate risks of material misstatement due to fraud.

Page 8

 
DAS Fire Limited
 
 
 
Independent Auditors' Report to the Members of DAS Fire Limited (continued)


We have also considered the risk of fraud through management override of controls by:

Testing the appropriateness of journal entries and other adjustments, and identifying accounting transactions which may pose a heightened risk of material misstatement, whether due to fraud or error.
Challenging assumptions made by management in their significant accounting estimates, and assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and
Evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

There are inherent limitations in the audit procedures described above, and the further removed non-compliance with laws and regulations are from the events and transactions reflected in the financial statements, the less likely we would become aware of them. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.


A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditors' report.


Use of our report
 

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an auditors' report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.




Chris Stewardson (senior statutory auditor)
for and on behalf of
Hurst Accountants Limited
Chartered Accountants
Statutory Auditors
3 Stockport Exchange
Stockport
Cheshire
SK1 3GG

30 September 2025
Page 9

 
DAS Fire Limited
 
 
Statement of Comprehensive Income
For the year ended 31 March 2025

2025
2024
Note
£
£

  

Turnover
 4 
19,965,461
13,521,429

Cost of sales
  
(13,648,955)
(7,671,550)

Gross profit
  
6,316,506
5,849,879

Administrative expenses
  
(3,658,960)
(2,135,461)

Operating profit
 5 
2,657,546
3,714,418

Income from shares in group undertakings
  
3,000,000
-

Interest payable and similar expenses
 9 
(18,774)
(10,923)

Profit before tax
  
5,638,772
3,703,495

Tax on profit
 10 
(702,510)
(970,006)

Profit for the financial year
  
4,936,262
2,733,489

There were no recognised gains and losses for 2025 or 2024 other than those included in the statement of comprehensive income.

There was no other comprehensive income for 2025 (2024:£NIL).

The notes on pages 13 to 26 form part of these financial statements.

Page 10

 
DAS Fire Limited
Registered number: 05984575

Statement of Financial Position
As at 31 March 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 12 
317,292
533,767

Investments
 13 
88
88

  
317,380
533,855

Current assets
  

Stocks
 14 
36,945
37,653

Debtors: amounts falling due within one year
 15 
13,830,606
5,687,344

Cash at bank and in hand
 16 
2,873,189
5,014,583

  
16,740,740
10,739,580

Creditors: amounts falling due within one year
 17 
(3,677,590)
(2,735,200)

Net current assets
  
 
 
13,063,150
 
 
8,004,380

Total assets less current liabilities
  
13,380,530
8,538,235

Provisions for liabilities
  

Deferred tax
 18 
(26,129)
(78,668)

Net assets
  
 
 
13,354,401
 
 
8,459,567


Capital and reserves
  

Called up share capital 
 19 
400
400

Profit and loss account
 20 
13,354,001
8,459,167

  
13,354,401
8,459,567


The financial statements were approved and authorised for issue by the board and were signed on its behalf by: 




M Hargreaves
Director

Date: 30 September 2025

The notes on pages 13 to 26 form part of these financial statements.

Page 11

 
DAS Fire Limited
 

Statement of Changes in Equity
For the year ended 31 March 2025


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 April 2024
400
8,459,167
8,459,567


Comprehensive income for the year

Profit for the year
-
4,936,262
4,936,262


Contributions by and distributions to owners

Dividends: Equity capital
-
(41,428)
(41,428)


At 31 March 2025
400
13,354,001
13,354,401


The notes on pages 13 to 26 form part of these financial statements.


Statement of Changes in Equity
For the year ended 31 March 2024


Called up share capital
Profit and loss account
Total equity

£
£
£

At 1 April 2023
400
5,814,270
5,814,670


Comprehensive income for the year

Profit for the year
-
2,733,489
2,733,489


Contributions by and distributions to owners

Dividends: Equity capital
-
(88,592)
(88,592)


At 31 March 2024
400
8,459,167
8,459,567


The notes on pages 13 to 26 form part of these financial statements.

Page 12

 
DAS Fire Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 March 2025

1.


General information

DAS Fire Limited is a private company limited by share capital incorporated in England and Wales. The address of the registered office and principal place of business is Alpine House, Hollins Brook Park, 4 Little 66, Bury, BL9 8RN.  The company's registration number is 05984575.
The nature of the company's operation and its principal activity is the design, installation and consultation of fire protection equipment.
Following the acquisition of the company by Alpine Bidco Limited on 11 October 2024, the company has aligned its accounting policies with those of its parent. The wording and structure of some policies have been updated accordingly. These changes have not resulted in any adjustments to the figures reported in these financial statements.

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 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 (see note 3).

The following principal accounting policies have been applied:

 
2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":
the requirements of Section 7 Statement of Cash Flows;
the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);
the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of Stream 123 Limited as at 31 March 2025 and these financial statements may be obtained from Companies House.

 
2.3

Exemption from preparing consolidated financial statements

The Company is a parent company that is also a subsidiary included in the consolidated financial statements of a larger group by a parent undertaking established under the law of any part of the United Kingdom and is therefore exempt from the requirement to prepare consolidated financial statements under section 400 of the Companies Act 2006.

Page 13

 
DAS Fire Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 March 2025

2.Accounting policies (continued)

 
2.4

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:

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.

Long-term contracts
Profit on long-term contracts is taken as the work is carried out if the final outcome can be assessed with reasonable certainty.  The profit included is calculated on a prudent basis to reflect the proportion of the work carried out at the year end, by recording turnover and related costs as contract activity progresses.  Costs are calculated based on that proportion of total contract value which has been incurred and invoiced to date against total expected costs for that contract.  Revenues derived from variations on contracts are recognised when they can be assessed with reasonable certainty.  Full provision is made for losses on all contracts in the year in which they are first foreseen.

 
2.5

Operating leases: the Company as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

 
2.6

Finance costs

Finance costs are charged to profit or loss 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.

 
2.7

Pensions

Defined contribution pension plan

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 payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.

Page 14

 
DAS Fire Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 March 2025

2.Accounting policies (continued)

 
2.8

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss 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 reporting 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 reporting 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 reporting date.


 
2.9

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, using both the straight-line method and reducing balance basis.

Depreciation is provided on the following basis:

Freehold property
-
2%
straight-line
Plant and machinery
-
20%
reducing balance
Motor vehicles
-
25%
reducing balance
Fixtures and fittings
-
2%
straight-line
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 profit or loss.

Page 15

 
DAS Fire Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 March 2025

2.Accounting policies (continued)

 
2.10

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

 
2.11

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is 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.

 
2.12

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.

 
2.13

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.

 
2.14

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.

 
2.15

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.

Page 16

 
DAS Fire Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 March 2025

2.Accounting policies (continued)

 
2.16

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Basic financial assets

Basic financial assets, which include trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest.

Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments.

Impairment of financial assets

At the end of each reporting period financial assets measured at amortised cost are assessed for objective evidence of impairment. If an asset is impaired the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss. 

Financial assets are impaired when events, subsequent to their initial recognition, indicate the estimated future cash flows derived from the financial asset(s) have been adversely impacted. The impairment loss will be the difference between the current carrying amount and the present value of the future cash flows at the asset(s) original effective interest rate.

If there is a favourable change in relation to the events surrounding the impairment loss then the impairment can be reviewed for possible reversal. The reversal will not cause the current carrying amount to exceed the original carrying amount had the impairment not been recognised. The impairment reversal is recognised in the profit or loss.

Financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after the deduction of all its liabilities.

Basic financial liabilities, which include trade and other creditors, bank loans and other loans are initially measured at their transaction price (adjusting for transaction costs except in the initial measurement of financial liabilities that are subsequently measured at fair value through profit and loss). When this constitutes a financing transaction, whereby the debt instrument is measured at the present value of the future payments discounted at a market rate of interest, discounting is omitted where the effect of discounting is immaterial.

Debt instruments are subsequently carried at their amortised cost using the effective interest rate method.

Page 17

 
DAS Fire Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 March 2025

2.Accounting policies (continued)


2.16
Financial instruments (continued)

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the payment is due within one year. If not, they represent non-current liabilities. Trade creditors are initially recognised at their transaction price and subsequently are measured at amortised cost using the effective interest method. Discounting is omitted where the effect of discounting is immaterial.

Derecognition of financial assets

Financial assets are derecognised when their contractual right to future cash flow expire, or are settled, or when the Company transfers the asset and substantially all the risks and rewards of ownership to another party. If significant risks and rewards of ownership are retained after the transfer to another party, then the Company will continue to recognise the value of the portion of the risks and rewards retained.

Derecognition of financial liabilities

Financial liabilities are derecognised when the Company's contractual obligations expire or are discharged or cancelled.

 
2.17

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.


Judgments in applying accounting policies and key sources of estimation uncertainty

Preparation of the financial statements requires management to make significant judgements and estimates that affect amounts recognised for assets and liabilities at the reporting date and the amounts of revenue and expenses incurred during the reporting period. Actual outcomes may differ from these judgements, estimates and assumptions. The judgements, estimates and assumptions that have the most significant effect on the carrying value of assets and liabilities of the company are discussed below.
Revenue and margin recognition
The company's revenue recognition and margin recognition policies, which are set out in note 2.3, are central to how the company values the work it has carried out in each financial year. These policies require forecasts to be made of contract outcomes, which require assessments and judgements to be made in respect of budgeted costs and final margins. The company reviews and, when necessary, revises the estimates of revenue and costs as the contract progresses. At the year end, amounts recoverable on contracts totalled £1,467,792 (2024: £365,045). 

Page 18

 
DAS Fire Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 March 2025

4.


Turnover

2025
2024
£
£

United Kingdom
19,965,461
13,521,429


All turnover arose within the United Kingdom.


5.


Operating profit

The operating profit is stated after charging:

2025
2024
£
£

Exchange differences
219
-

Operating lease rentals
62,786
25,588


6.


Auditors' remuneration

During the year, the Company obtained the following services from the Company's auditors and their associates:


2025
2024
£
£

Fees payable to the Company's auditors and their associates for the audit of the Company's financial statements
14,500
28,461

The Company has taken advantage of the exemption not to disclose amounts paid for non-audit services as these are disclosed in the consolidated accounts of the parent Company.

Page 19

 
DAS Fire Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 March 2025

7.


Employees

Staff costs, including directors' remuneration, were as follows:


2025
2024
£
£

Wages and salaries
2,077,768
1,262,466

Social security costs
234,177
139,322

Cost of defined contribution scheme
27,094
19,336

2,339,039
1,421,124


The average monthly number of employees, including the directors, during the year was as follows:


        2025
        2024
            No.
            No.







Office and management
8
6



Productive labour
21
18

29
24


8.


Directors' remuneration

2025
2024
£
£

Directors' emoluments
159,190
26,798



9.


Interest payable and similar expenses

2025
2024
£
£


Other interest payable
18,774
10,923

Page 20

 
DAS Fire Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 March 2025

10.


Taxation


2025
2024
£
£

Corporation tax


Current tax on profits for the year
755,049
891,011

Adjustments in respect of previous periods
-
9,586


Total current tax
755,049
900,597

Deferred tax


Origination and reversal of timing differences
(52,539)
69,409


Tax on profit
702,510
970,006

Factors affecting tax charge for the year

The tax assessed for the year is lower than (2024 -higher than) the standard rate of corporation tax in the UK of 25% (2024 -25%). The differences are explained below:

2025
2024
£
£


Profit on ordinary activities before tax
5,638,772
3,703,495


Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 -25%)
1,409,693
925,874

Effects of:


Expenses not deductible for tax purposes, other than goodwill amortisation and impairment
43,263
24,657

Fixed asset differences
1,158
-

Adjustments to tax charge in respect of prior periods
-
9,586

Movement in deferred tax not recognised
(1,604)
-

Dividends from UK companies
(750,000)
-

Other differences leading to an increase (decrease) in the tax charge
-
9,889

Total tax charge for the year
702,510
970,006


Factors that may affect future tax charges

There were no factors that may affect future tax charges.

Page 21

 
DAS Fire Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 March 2025

11.


Dividends

2025
2024
£
£


Dividends paid on equity
41,428
88,592


12.


Tangible fixed assets





Freehold property
Plant and machinery
Motor vehicles
Fixtures and fittings
Computer equipment
Total

£
£
£
£
£
£



Cost


At 1 April 2024
178,697
33,205
380,420
52,792
103,284
748,398


Additions
-
1,590
-
4,837
81,849
88,276


Disposals
-
(5,430)
(358,841)
-
(62,014)
(426,285)



At 31 March 2025

178,697
29,365
21,579
57,629
123,119
410,389



Depreciation


At 1 April 2024
25,018
13,539
91,639
2,112
82,323
214,631


Charge for the year
3,574
4,023
37,850
1,104
17,227
63,778


Disposals
-
(4,877)
(118,421)
-
(62,014)
(185,312)



At 31 March 2025

28,592
12,685
11,068
3,216
37,536
93,097



Net book value



At 31 March 2025
150,105
16,680
10,511
54,413
85,583
317,292



At 31 March 2024
153,679
19,666
288,781
50,680
20,961
533,767


13.


Fixed asset investments





Investments in subsidiary companies

£



Cost


At 1 April 2024
88



At 31 March 2025
88




Page 22

 
DAS Fire Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 March 2025

Subsidiary undertaking


The following was a subsidiary undertaking of the Company:

Name

Registered office

Class of shares

Holding

DAS Fire (Ireland) Limited
C/O Daly Lordan & Co., East End House, Poulavone, Ballincollig, Co. Cork, Ireland
Ordinary
100%


14.


Stocks

2025
2024
£
£

Raw materials and consumables
36,945
37,653



15.


Debtors

2025
2024
£
£


Trade debtors
2,897,836
2,801,916

Amounts owed by group undertakings
9,119,537
1,089,250

Other debtors
198,232
1,420,470

Prepayments and accrued income
147,209
10,663

Amounts recoverable on long-term contracts
1,467,792
365,045

13,830,606
5,687,344


Amounts owed by group undertakings are unsecured, interest-free and repayable on demand


16.


Cash and cash equivalents

2025
2024
£
£

Cash at bank and in hand
2,873,189
5,014,583


Page 23

 
DAS Fire Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 March 2025

17.


Creditors: Amounts falling due within one year

2025
2024
£
£

Trade creditors
1,969,272
1,739,972

Corporation tax
299,666
891,011

Other taxation and social security
83,651
49,726

Other creditors
13,271
8,331

Accruals and deferred income
1,311,730
46,160

3,677,590
2,735,200



18.


Deferred taxation




2025


£






At beginning of year
(78,668)


Credited to profit or loss
52,539



At end of year
(26,129)

The provision for deferred taxation is made up as follows:

2025
2024
£
£


Accelerated capital allowances
(29,391)
(78,668)

Other timing differences
3,262
-

(26,129)
(78,668)

Page 24

 
DAS Fire Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 March 2025

19.


Share capital

2025
2024
£
£
Allotted, called up and fully paid



400 (2024 -0) Ordinary shares of £1.00 each
400
-
Nil (2024 -100) A Ordinary shares of £1.00 each
-
100
Nil (2024 -100) B Ordinary shares of £1.00 each
-
100
Nil (2024 -100) C Ordinary shares of £1.00 each
-
100
Nil (2024 -100) D Ordinary shares of £1.00 each
-
100

400

400

On 12 October 2024, the company re-designated its A Ordinary, B Ordinary, C Ordinary, and D Ordinary shares as a single class of Ordinary shares. This change was administrative only and did not affect the rights attached to the shares or the total share capital.



20.


Reserves

Profit and loss account

The profit and loss account includes all current and prior period retained profits and losses.


21.


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. The pension cost charge represents contributions payable by the company to the fund and amounted to £27,094 (2024: £19,336). Contributions totalling £13,046 (2024: £4,243) were payable to the fund at the balance sheet date and are included in creditors.


22.


Commitments under operating leases

At 31 March 2025 the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:

2025
2024
£
£

Motor vehicles


Not later than 1 year
61,473
-

Later than 1 year and not later than 5 years
84,738
-

146,211
-

Page 25

 
DAS Fire Limited
 
 
 
Notes to the Financial Statements
For the year ended 31 March 2025

23.


Directors' benefits: advances, credit and guarantees

The following advances and credits to directors subsisted during the years ended 31 March 2025 and 31 March 2024. 
All overdrawn balances were cleared following the acquisition of the company by Alpine Bidco Limited on 11 October 2024. 

2025
2024
£
£

S J Parker


Balance outstanding at start of year
739,609
210,000

Amounts advanced
-
529,609

Amounts repaid
(739,609)
-

Balance outstanding at end of year
-
739,609

2025
2024
£
£

P W Darke


Balance outstanding at start of year
411,506
191,506

Amounts advanced
-
220,000

Amounts repaid
(411,506)
-

-
411,506


24.


Related party transactions

The directors have chosen not to disclose transactions entered into with other companies wholly owned within the group as permitted under FRS 102 paragraph 33.1A.


25.


Controlling party

Until 11 October 2024, the ultimate controlling parties were Mr. S. J. Parker and Mr. P. W. Darke.
On 11 October 2024, the entire issued share capital of the company was acquired by Alpine Bidco Limited, a company incorporated in England and Wales (Company Registration Number: 11257482). The ultimate parent company is now Stream 123 Limited, also incorporated in England and Wales (Company Registration Number: 14417998).
The company is exempt from the obligation to produce and deliver group accounts as Stream 123 Limited is the parent company for the largest group for which group accounts are prepared.
The directors consider the ultimate controlling party of Stream 123 Limited to be WestBridge Fund Managers Limited, acting in its capacity as the duly appointed fund manager of the WestBridge II LP fund.

Page 26