Company No: 04978412 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	E. Handley (Resigned 31 March 2024)
	J. Page
	T. Page
	D. Page

SECRETARY

J. Page

REGISTERED OFFICE	Pm+M First Floor Sandringham House Hollins Brook Park
	Pilsworth Road
	Bury
	Lancashire
	BL9 8RN
	United Kingdom

COMPANY NUMBER

04978412 (England and Wales)

CHARTERED ACCOUNTANTS	PM+M Solutions for Business LLP
	New Century House
	Greenbank Technology Park
	Challenge Way
	Blackburn
	BB1 5QB

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	0		1
Tangible assets	4	29,603		39,302
		29,603		39,303
Current assets
Stocks		3,500		2,000
Debtors	5	2,919		0
Cash at bank and in hand		5,856		13,430
		12,275		15,430
Creditors: amounts falling due within one year	6	( 15,402)		( 13,557)
Net current (liabilities)/assets		(3,127)		1,873
Total assets less current liabilities		26,476		41,176
Creditors: amounts falling due after more than one year	7	( 17,044)		( 19,572)
Provision for liabilities	8	( 101)		( 1,591)
Net assets		9,331		20,013
Capital and reserves
Called-up share capital		3		3
Profit and loss account		9,328		20,010
Total shareholders' funds		9,331		20,013

For the financial 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.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Page Fire Protection Limited (registered number: 04978412) were approved and authorised for issue by the Board of Directors on 30 September 2025. They were signed on its behalf by:

D. Page Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Page Fire Protection Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Pm+M First Floor Sandringham House Hollins Brook Park, Pilsworth Road, Bury, Lancashire, BL9 8RN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

10 % reducing balance

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery

15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Statement of Income and Retained Earnings as described below.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost includes materials, direct labour and an attributable proportion of manufacturing overheads based on normal levels of activity. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	3		4

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 February 2024	22,000		22,000
At 31 January 2025	22,000		22,000
Accumulated amortisation
At 01 February 2024	21,999		21,999
Charge for the financial year	1		1
At 31 January 2025	22,000		22,000
Net book value
At 31 January 2025	0		0
At 31 January 2024	1		1

4. Tangible assets

	Plant and machinery		Total
	£		£
Cost
At 01 February 2024	69,297		69,297
At 31 January 2025	69,297		69,297
Accumulated depreciation
At 01 February 2024	29,995		29,995
Charge for the financial year	9,699		9,699
At 31 January 2025	39,694		39,694
Net book value
At 31 January 2025	29,603		29,603
At 31 January 2024	39,302		39,302

5. Debtors

	2025		2024
	£		£
Other debtors	2,919		0

6. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	73		299
Taxation and social security	10,347		11,542
Obligations under finance leases and hire purchase contracts	2,525		2,379
Other creditors	2,457		( 663)
	15,402		13,557

7. Creditors: amounts falling due after more than one year

	2025		2024
	£		£
Obligations under finance leases and hire purchase contracts	17,044		19,572

There are no amounts included above in respect of which any security has been given by the small entity.

8. Provision for liabilities

	2025		2024
	£		£
Deferred tax	101		1,591