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Registered Number: 02440504
England and Wales
UNIVERSAL FIRE LIMITED
Unaudited Financial Statements
Period of accounts Start date: 01 December 2024 End date: 30 November 2025

Universal Fire Limited Contents Page For the year ended 30 November 2025
Statement of financial position | 1
Notes to the financial statements | 2

Universal Fire Limited Statement of Financial Position As at 30 November 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 5 | 306,993 |  | 395,506
|  | 306,993 |  | 395,506
Current assets |  |  |
Stocks | 6 | 16,288 |  | 9,334
Debtors | 7 | 105,400 |  | 153,814
Cash at bank and in hand |  | 66,939 |  | 92,510
|  | 188,627 |  | 255,658
Creditors: amount falling due within one year | 8 | (134,090) |  | (143,022)
Net current assets |  | 54,537 |  | 112,636
Total assets less current liabilities |  | 361,530 |  | 508,142
Creditors: amount falling due after more than one year | 9 | (103,821) |  | (154,215)
Provisions for liabilities | 10 | (30,597) |  | (43,986)
Net assets |  | 227,112 |  | 309,941
Capital and reserves |  |  |
Called up share capital |  | 197 |  | 197
General Reserves | 11 | 803 |  | 803
Profit and loss account |  | 226,112 |  | 308,941
Shareholders' funds |  | 227,112 |  | 309,941
For the year ended 30 November 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 accounts for the year in question 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 accounts. These 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 to the Registrar of Companies. The financial statements were approved by the board of directors on 10 February 2026 and were signed on its behalf by:
------------------------------- J A Higgs Director
1

Universal Fire Limited Notes to the Financial Statements For the year ended 30 November 2025
General Information Universal Fire Limited is a private company, limited by shares, registered in England and Wales, registration number 02440504, registration address Unit 2 Apollo House , Calleva Park, Aldermaston, Berkshire, RG7 8TN. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102(1A) The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern The accounts are prepared on a going concern basis. The use of the going concern basis of accounting is appropriate because there are no material uncertainties related to events or conditions that may cast significant doubt about the ability of the company to continue as a going concern. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Income is recognised when the company obtains the right to consideration. Operating lease agreements Rentals paid under operating leases are charged to profit or loss on a straight line casis over the period of the lease. Taxation Taxation for the year comprises current and deferred tax. Tax is recognised in the statement of income, 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 taxation 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 and 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. Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Goodwill Goodwill being the amount paid in connection with the acquisition of a business has been fully amortised. Tangible fixed assets Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of fixed assets, less their estimated residual value, over their expected useful lives on the following bases: Motor Vehicles 20% straight line Computer Equipment 33% straight line Fixtures and Fittings 15% straight line Plant and Machinery 20% straight line Land and Buildings 2% straight line At each reporting date fixed assets are reviewed to determine whether there is any indication that those assets have suffered an impairment loss. If there is an indication of possible impairment, the recoverable amount of any affected asset is estimated and compared with its carrying amount. If estimated recoverable amount is lower, the carrying amount is reduced to its estimated recoverable amount and an impairment loss is recognised immediately in profit or loss. If an impairment loss subsequently reverses, the carrying amount of the asset is increased to the revised estimate of its recoverable amount, but not in excess of the amount that would have been determined had no impairment loss been recognised for the asset in prior years. A reversal of an impairment loss is recognised immediately in profit or loss. Hire purchase and leasing agreements Assets held under hire purchase contracts and finance leases are capitalised as tangible assets and depreciated over the shorter of the lease term and their useful lives. Obligations under such agreements are included in creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period. Stocks Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Work in progress is valued on the basis of direct costs. Provision is made for any forseeable losses where appropriate. No element of profit is included in the valuation of work in progress. Debtors Short term debtors are measured at transaction price less any impairment. Loans receivable are measured at initially at fair value, net of transaction costs, and are measured subsequently at amortised costs using the effective interest method. 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 subsequently measured at amortised costs using the effective interest method. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. 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 profit or loss in the period to which they relate.
2. | Average number of employees Average number of employees during the year was 8 (2024 : 7).
3. | Secured debts The Hire purchase and finance lease creditors of £119,086 (2024 - £162,813) are secured by a charge over the assets concerned.
4. | Intangible fixed assets
Cost | Goodwill |  | Total
| £ |  | £
At 01 December 2024 | 2,400 |  | 2,400
Additions | - |  | -
Disposals | - |  | -
At 30 November 2025 | 2,400 |  | 2,400
Amortisation
At 01 December 2024 | 2,400 |  | 2,400
Charge for year | - |  | -
On disposals | - |  | -
At 30 November 2025 | 2,400 |  | 2,400
Net book values
At 30 November 2025 | - |  | -
At 30 November 2024 | - |  | -
5. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Plant and Machinery |  | Fixtures and Fittings |  | Computer Equipment |  | Motor Vehicles |  | Total
| £ |  | £ |  | £ |  | £ |  | £ |  | £
At 01 December 2024 | 175,504 |  | 9,430 |  | 41,709 |  | 11,250 |  | 280,951 |  | 518,844
Additions | - |  | 4,766 |  | - |  | 6,981 |  | - |  | 11,747
Disposals | - |  | (2,000) |  | (3,238) |  | (4,911) |  | (53,064) |  | (63,213)
At 30 November 2025 | 175,504 |  | 12,196 |  | 38,471 |  | 13,320 |  | 227,887 |  | 467,378
Depreciation
At 01 December 2024 | 10,530 |  | 8,154 |  | 21,616 |  | 8,359 |  | 74,679 |  | 123,338
Charge for year | 3,510 |  | 1,150 |  | 5,024 |  | 846 |  | 55,306 |  | 65,836
On disposals | - |  | (2,000) |  | (2,334) |  | (3,229) |  | (21,226) |  | (28,789)
At 30 November 2025 | 14,040 |  | 7,304 |  | 24,306 |  | 5,976 |  | 108,759 |  | 160,385
Net book values
Closing balance as at 30 November 2025 | 161,464 |  | 4,892 |  | 14,165 |  | 7,344 |  | 119,128 |  | 306,993
Opening balance as at 01 December 2024 | 164,974 |  | 1,276 |  | 20,093 |  | 2,891 |  | 206,272 |  | 395,506
The net book value of Fixtures and Fittings, Motor Vehicles includes £ 116,985 (2024 £206,272) in respect of assets leased under finance leases or hire purchase contracts.
6. | Stocks
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Work in Progress | 6,166 |  | 3,913
Stocks | 10,122 |  | 5,421
| 16,288 |  | 9,334
7. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 97,984 |  | 145,731
Prepayments & Accrued Income | 7,416 |  | 8,083
| 105,400 |  | 153,814
8. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 46,546 |  | 57,749
Bank Loans & Overdrafts | 12,111 |  | 10,866
Corporation Tax | 11,317 |  | 10,927
PAYE & Social Security | 25,825 |  | 20,812
Accrued Expenses | 6,282 |  | 4,773
Other Creditors | 6,102 |  | 5,326
Obligations under HP/Financial Leases | 25,252 |  | 30,695
Directors' Current Accounts | 655 |  | 1,874
| 134,090 |  | 143,022
9. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 9,986 |  | 22,097
Obligations Under HP/Financial Leases | 93,835 |  | 132,118
| 103,821 |  | 154,215
10. | Provisions for liabilities
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Deferred Tax | 30,597 |  | 43,986
| 30,597 |  | 43,986
11. | General Reserves
| 2025 £ |  | 2024 £
--- | --- | --- | ---
General Reserve | 803 |  | 803
| 803 |  | 803
12. | Director’s loan
| Director's Advances, Credits And Guarantees At the balance sheet, there were credit balances on the following directors' loan accounts: Mr J A Higgs - £328 (2024 - £937) Mrs L M Higgs - £328 (2024: £937) The above loan is interest free with no fixed date of repayment.
13. | Ultimate controlling party The company is controlled by J A Higgs and Mrs L M Higgs by virtue of their shareholding in the company.
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