TOTAL FIRE SOLUTIONS (SOUTH) LIMITED


Directors	Alexander Gadd
	Richard Midwinter


Company Secretary	Richard Midwinter


Registered Address	Jr House D6 Main Avenue
	Treforest Industrial Estate
	Pontypridd
	CF37 5UR


Registered Number	05363534 (England and Wales)

Balance Sheet as at
31 May 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		-		2,700
Tangible assets	4		17,694		21,791
			17,694		24,491
Current assets
Stocks		4,000		4,000
Debtors		298,758		301,405
Cash at bank and on hand		66,686		150,806
		369,444		456,211
Creditors amounts falling due within one year		(132,635)		(194,157)
Net current assets (liabilities)			236,809		262,054
Total assets less current liabilities			254,503		286,545
Creditors amounts falling due after one year			(37,678)		(76,771)
Net assets			216,825		209,774
Capital and reserves
Called up share capital			400		400
Other reserves			600		600
Profit and loss account			215,825		208,774
Shareholders' funds			216,825		209,774

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 16 October 2025, and are signed on its behalf by:

Richard Midwinter
Director
Registered Company No. 05363534

TOTAL FIRE SOLUTIONS (SOUTH) LIMITED

Notes to the Financial Statements
for the year ended 31 May 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Amortisation is calculated so as to write off the costs of an asset, less its estimated residual value, over the useful life of that asset as follows: Goodwill: 5% straight line

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Vehicles	20
	Office Equipment	15

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

Investments

Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Work in progress is valued at the cost of work done not yet invoiced.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	8		7

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 June 24	54,000
	At 31 May 25	54,000
	Amortisation and impairment
	At 01 June 24	51,300
	Charge for year	2,700
	At 31 May 25	54,000
	Net book value
	At 31 May 25	-
	At 31 May 24	2,700

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 June 24	49,666
	Additions	540
	Disposals	(1,815)
	At 31 May 25	48,392
	Depreciation and impairment
	At 01 June 24	27,875
	Charge for year	4,637
	On disposals	(1,815)
	At 31 May 25	30,698
	Net book value
	At 31 May 25	17,694
	At 31 May 24	21,791

5.	Related party transactions
	On 23 March 2022, Mr R Midwinter and Mr I Walters sold their shares in the company to Total Fire Solutions (South) Holdings Limited. As part of the transaction, the company loaned Total Fire Solutions (South) Holdings Limited £166,700 which is recorded within other debtors, greater than one year. Total Fire Solutions (South) Holdings Limited is 100% owned by Mr R Midwinter. During the year, the company paid dividends of £94,000 (2024: £83,000) to Total Fire Solutions (South) Holdings Limited.

Related party transactions

On 23 March 2022, Mr R Midwinter and Mr I Walters sold their shares in the company to Total Fire Solutions (South) Holdings
Limited. As part of the transaction, the company loaned Total Fire Solutions (South) Holdings Limited £166,700 which is
recorded within other debtors, greater than one year.

Total Fire Solutions (South) Holdings Limited is 100% owned by Mr R Midwinter. 

During the year, the company paid dividends of £94,000 (2024: £83,000) to Total Fire Solutions (South) Holdings Limited.