IRIS Accounts Production v25.4.0.155 06296505 Board of Directors 1.8.24 31.7.25 31.7.25 false true false false false true false Fair value model Ordinary shares 1.00000 B Ordinary 1.00000 C ordinary 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 06296505 2024-07-31 06296505 2025-07-31 06296505 2024-08-01 2025-07-31 06296505 2023-07-31 06296505 2023-08-01 2024-07-31 06296505 2024-07-31 06296505 ns15:EnglandWales 2024-08-01 2025-07-31 06296505 ns14:PoundSterling 2024-08-01 2025-07-31 06296505 ns10:Director1 2024-08-01 2025-07-31 06296505 ns10:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 06296505 ns10:SmallEntities 2024-08-01 2025-07-31 06296505 ns10:AuditExempt-NoAccountantsReport 2024-08-01 2025-07-31 06296505 ns10:SmallCompaniesRegimeForDirectorsReport 2024-08-01 2025-07-31 06296505 ns10:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 06296505 ns10:FullAccounts 2024-08-01 2025-07-31 06296505 1 2024-08-01 2025-07-31 06296505 ns10:OrdinaryShareClass1 2024-08-01 2025-07-31 06296505 ns10:OrdinaryShareClass2 2024-08-01 2025-07-31 06296505 ns10:OrdinaryShareClass3 2024-08-01 2025-07-31 06296505 ns10:Director2 2024-08-01 2025-07-31 06296505 ns10:Director3 2024-08-01 2025-07-31 06296505 ns10:CompanySecretary1 2024-08-01 2025-07-31 06296505 ns10:RegisteredOffice 2024-08-01 2025-07-31 06296505 ns5:CurrentFinancialInstruments 2025-07-31 06296505 ns5:CurrentFinancialInstruments 2024-07-31 06296505 ns5:Non-currentFinancialInstruments 2025-07-31 06296505 ns5:Non-currentFinancialInstruments 2024-07-31 06296505 ns5:ShareCapital 2025-07-31 06296505 ns5:ShareCapital 2024-07-31 06296505 ns5:FurtherSpecificReserve1ComponentTotalEquity 2025-07-31 06296505 ns5:FurtherSpecificReserve1ComponentTotalEquity 2024-07-31 06296505 ns5:RetainedEarningsAccumulatedLosses 2025-07-31 06296505 ns5:RetainedEarningsAccumulatedLosses 2024-07-31 06296505 ns5:IntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31 06296505 ns5:ComputerSoftware 2024-08-01 2025-07-31 06296505 ns5:PlantMachinery 2024-08-01 2025-07-31 06296505 ns5:IntangibleAssetsOtherThanGoodwill 2024-07-31 06296505 ns5:IntangibleAssetsOtherThanGoodwill 2025-07-31 06296505 ns5:IntangibleAssetsOtherThanGoodwill 2024-07-31 06296505 ns5:PlantMachinery 2024-07-31 06296505 ns5:PlantMachinery 2025-07-31 06296505 ns5:PlantMachinery 2024-07-31 06296505 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-07-31 06296505 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-07-31 06296505 ns10:OrdinaryShareClass1 2025-07-31 06296505 ns10:OrdinaryShareClass2 2025-07-31 06296505 ns10:OrdinaryShareClass3 2025-07-31

REGISTERED NUMBER: 06296505 (England and Wales)

| FREEDOM FIRE & SECURITY MAINTENANCE |

| LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 JULY 2025 |

FREEDOM FIRE & SECURITY MAINTENANCE

LIMITED (REGISTERED NUMBER: 06296505)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

Page |

Company Information | 1 |

Statement of Financial Position | 2 |

Notes to the Financial Statements | 4 |

FREEDOM FIRE & SECURITY MAINTENANCE

LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 31 JULY 2025

| DIRECTORS: | I R Sterland

| Mrs S M Sterland

| J Slater

| SECRETARY: | Mrs S M Sterland

| REGISTERED OFFICE: | Great Northern House

| Great Northern Terrace

| Lincoln

| Lincolnshire

| LN5 8HJ

| REGISTERED NUMBER: | 06296505 (England and Wales)

| ACCOUNTANTS: | Duncan & Toplis Limited

| 4 Henley Way

| Doddington Road

| Lincoln

| Lincolnshire

| LN6 3QR

FREEDOM FIRE & SECURITY MAINTENANCE

LIMITED (REGISTERED NUMBER: 06296505)

STATEMENT OF FINANCIAL POSITION

31 JULY 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 9,036 |  | 12,049 |  |

Tangible assets | 5 | 600,956 |  | 562,534 |  |

Investment property | 6 | - |  | 1,525,193 |  |

609,992 |  | 2,099,776 |  |

CURRENT ASSETS

Stocks | 16,000 |  | 16,000 |  |

Debtors | 7 | 796,885 |  | 525,202 |  |

Investments | 8 | 346,803 |  | 264,982 |  |

Cash at bank and in hand | 800,144 |  | 831,973 |  |

1,959,832 |  | 1,638,157 |  |

CREDITORS

Amounts falling due within one year | 9 | 1,809,649 |  | 1,712,236 |  |

NET CURRENT ASSETS/(LIABILITIES) | 150,183 |  | (74,079 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 760,175 |  | 2,025,697 |  |

CREDITORS

Amounts falling due after more than one year | 10 | (56,919 | ) | (93,314 | ) |

PROVISIONS FOR LIABILITIES | (136,050 | ) | (126,588 | ) |

NET ASSETS | 567,206 |  | 1,805,795 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 132 |  | 127 |  |

Share option reserve | 11 |  | 11 |  |

Retained earnings | 567,063 |  | 1,805,657 |  |

SHAREHOLDERS' FUNDS | 567,206 |  | 1,805,795 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

FREEDOM FIRE & SECURITY MAINTENANCE

LIMITED (REGISTERED NUMBER: 06296505)

STATEMENT OF FINANCIAL POSITION - continued

31 JULY 2025

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 23 January 2026 and were signed on its behalf by:

I R Sterland - Director

FREEDOM FIRE & SECURITY MAINTENANCE

LIMITED (REGISTERED NUMBER: 06296505)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JULY 2025

1. | STATUTORY INFORMATION

| Freedom Fire & Security Maintenance Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:

| Sale of goods

| Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on dispatch of the goods

| Rendering of services

| When the outcome of a transaction can be estimated reliably, turnover from installation, maintenance and security is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to installation, maintenance or security services provided.

| Rental income

| When the outcome of a transaction can be estimated reliably, turnover from rental income is recognised by reference to the date receivable.

| Where the outcome cannot be measured reliably, turnover is recognised only to the extent of the expenses recognised that are recoverable.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Computer software is being amortised evenly over its estimated useful life of four years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Plant and machinery etc | - | 25% on reducing balance, 20% on reducing balance and Straight line over 3 years

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Government grants

| The company receives government grants in respect of implementing digitisation. These grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the company will comply with conditions attaching to them and the grants will be received using the performance model.

| Investment property

| Investment property is included at fair value. Gains are recognised in the income statement.

FREEDOM FIRE & SECURITY MAINTENANCE

LIMITED (REGISTERED NUMBER: 06296505)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

2. | ACCOUNTING POLICIES - continued

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items, plus the calculated amounts recoverable on contracts in the year.

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

| Current or deferred taxation assets and liabilities are not discounted.

| Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the statement of financial position. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is shorter.

| The interest element of these obligations is charged to the income statement over the relevant period. The capital element of the future payments is treated as a liability.

| Rentals paid under operating leases are charged to the income statement on a straight line basis over the period of the lease.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to income statement in the period to which they relate.

| Amounts recoverable on contracts

| Revenue is recognised on contracts in accordance with the Financial Reporting Standards for Smaller Entities where the company has obtained a right to consideration. Turnover recognised in this manner is based on an assessment of the fair value of the goods and services provided at the statement of financial position date as a proportion of the total value of the contract. Provision is made against unbilled amounts on those contracts where the right to receive payment is contingent on factors outside the control of the company. Unbilled revenue is included in debtors.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 60 (2024 - 52 ) .

FREEDOM FIRE & SECURITY MAINTENANCE

LIMITED (REGISTERED NUMBER: 06296505)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 August 2024

| and 31 July 2025 | 21,422 |  |

| AMORTISATION

| At 1 August 2024 | 9,373 |  |

| Charge for year | 3,013 |  |

| At 31 July 2025 | 12,386 |  |

| NET BOOK VALUE

| At 31 July 2025 | 9,036 |  |

| At 31 July 2024 | 12,049 |  |

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 August 2024 | 956,189 |  |

| Additions | 229,423 |  |

| Disposals | (43,580 | ) |

| At 31 July 2025 | 1,142,032 |  |

| DEPRECIATION

| At 1 August 2024 | 393,655 |  |

| Charge for year | 182,029 |  |

| Eliminated on disposal | (34,608 | ) |

| At 31 July 2025 | 541,076 |  |

| NET BOOK VALUE

| At 31 July 2025 | 600,956 |  |

| At 31 July 2024 | 562,534 |  |

6. | INVESTMENT PROPERTY

| Total

£ |

| FAIR VALUE

| At 1 August 2024 | 1,525,193 |  |

| Additions | 6,146 |  |

| Disposals | (1,531,339 | ) |

| At 31 July 2025 | - |  |

| NET BOOK VALUE

| At 31 July 2025 | - |  |

| At 31 July 2024 | 1,525,193 |  |

FREEDOM FIRE & SECURITY MAINTENANCE

LIMITED (REGISTERED NUMBER: 06296505)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

6. | INVESTMENT PROPERTY - continued

| The investment property has been included at fair value which has been reliably measured by Freedom Fire & Security Maintenance Limited. No professional valuation has been obtained.

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 584,428 |  | 389,725 |  |

| Amounts owed by group undertakings | 30,852 |  | - |  |

| Amounts recoverable on contract | 161,696 |  | 110,891 |  |

| Other debtors | 19,909 |  | 24,586 |  |

796,885 |  | 525,202 |  |

8. | CURRENT ASSET INVESTMENTS

2025 | 2024 |

£ | £ |

| Investments | 346,803 |  | 264,982 |  |

| Current asset investments represents the Freedom Fire & Security Maintenance Limited capital account in, Freedom Fire Properties LLP, a partnership in which Freedom Fire & Security Maintenance Limited is a member.

9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 10,000 |  | 100,543 |  |

| Hire purchase contracts | 26,395 |  | 24,131 |  |

| Trade creditors | 343,483 |  | 244,768 |  |

| Taxation and social security | 367,873 |  | 328,172 |  |

| Other creditors | 1,061,898 |  | 1,014,622 |  |

1,809,649 |  | 1,712,236 |  |

10. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | - |  | 10,000 |  |

| Hire purchase contracts | 56,919 |  | 83,314 |  |

56,919 |  | 93,314 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary shares | £1 | 100 |  | 100 |  |

| 10 | B Ordinary | £1 | 31 |  | 26 |  |

| 1 | C ordinary | £1 | 1 |  | 1 |  |

132 |  | 127 |  |

FREEDOM FIRE & SECURITY MAINTENANCE

LIMITED (REGISTERED NUMBER: 06296505)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JULY 2025

12. | SHARE-BASED PAYMENT TRANSACTIONS

| The company has a share option scheme for key employees. Options are exercisable at a price equal to the average market price of the company's shares on the date of grant.

| 2018 Options

| The vesting period is 7 years. The exercise of the options is also dependent on eligible executives remaining in employment over the vesting period. The options will be exercisable in tranches and 4 or 5 shares will be issued on each anniversary after the granting of the options.

| If the employee leaves the company before the 10th anniversary of the scheme, the employee forfeits their rights to the remaining shares.