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TP FIRE & SECURITY LTD

Registered Number
02476883
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

TP FIRE & SECURITY LTD
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | Mr. I.G. Morrison
| Mr. P.T. Young

Company Secretary | Mrs. K.E. Morrison

Registered Address | Mainline House
| Roudham Industrial Estate
| East Harling
| NR16 2SN

Registered Number | 02476883 (England and Wales)

TP FIRE & SECURITY LTD
Balance Sheet as at
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Called up share capital not paid |  |  |  | 490,000 |  |  |  | 490,000
Fixed assets |  |  |  |  |  |  |  |
Intangible assets | 3 |  |  | 500,953 |  |  |  | -
Tangible assets | 5 |  |  | 328,268 |  |  |  | 82,115
|  |  |  | 829,221 |  |  |  | 82,115
Current assets |  |  |  |  |  |  |  |
Stocks | 6 | 934,700 |  |  |  | 785,758 |  |
Debtors | 7 | 1,641,173 |  |  |  | 1,932,996 |  |
Cash at bank and on hand |  | 82,170 |  |  |  | 26,261 |  |
|  | 2,658,043 |  |  |  | 2,745,015 |  |
Creditors amounts falling due within one year | 8 | (1,907,656) |  |  |  | (1,990,266) |  |
Net current assets (liabilities) |  |  |  | 1,240,387 |  |  |  | 1,244,749
Total assets less current liabilities |  |  |  | 2,069,608 |  |  |  | 1,326,864
Creditors amounts falling due after one year | 9 |  |  | (366,793) |  |  |  | (171,738)
Net assets |  |  |  | 1,702,815 |  |  |  | 1,155,126
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 53,671 |  |  |  | 53,671
Share premium |  |  |  | 497,280 |  |  |  | 497,280
Profit and loss account |  |  |  | 1,151,864 |  |  |  | 604,175
Shareholders' funds |  |  |  | 1,702,815 |  |  |  | 1,155,126

- 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 financial statements were approved and authorised for issue by the Board of Directors on 24 February 2026, and are signed on its behalf by:
Mr. I.G. Morrison Director Registered Company No. 02476883

TP FIRE & SECURITY LTD
Notes to the Financial Statements
for the year ended 31 December 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 accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). Change in accounting policy During the year, the company adopted the revised lease accounting requirements of FRS 102 Section 20 (Leases), which require most leases to be recognised on the balance sheet as a right-of-use asset with a corresponding lease liability. Previously, the company classified leases as either operating or finance leases. Operating lease payments were recognised as an expense on a straight-line basis over the lease term. Under the revised standard, operating leases (other than short-term and low-value leases) are now capitalised. The change in accounting policy has been applied in accordance with the transition provisions of FRS 102, using a modified retrospective approach. Comparative information has not been restated.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Operating leases
--- | ---
| At the commencement of the accounting period the company adopted the revised lease accounting requirements of FRS 102 Section 20 (Leases) during the year. Under these requirements, most leases are recognised on the balance sheet as a right-of-use asset with a corresponding lease liability. a. Right-of-use-assets Right-of-use assets are treated as intangible assets and are amortised on a straight-line basis over the shorter of the lease term and the useful economic life of the underlying asset. b. Lease liabilities Lease liabilities are measured at the present value of remaining lease payments, discounted using the company’s incremental borrowing rate at the date of initial application. Lease liabilities are subsequently measured at amortised cost using the effective interest method. c. Transition to revised lease accounting requirements The company adopted the revised lease accounting requirements during the year using a modified retrospective approach. Comparative information has not been restated. On transition, the company recognised right-of-use assets and lease liabilities for leases previously classified as operating leases. The right-of-use assets were measured at an amount equal to the lease liabilities, adjusted for any prepaid or accrued lease payments previously recognised. d. Impact of Transition The impact of adopting the revised lease accounting requirements at the date of transition was as follows: Right-of-use assets recognised: £856,464 Lease liabilities recognised: £868,222 Decrease to retained earnings: £11,758

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| 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 assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Land and buildings | - |  | 50
| Plant and machinery | - |  | 5
| Fixtures and fittings | - |  | 5
| Vehicles | 20 |  | -
| Office Equipment | - |  | 4

| 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
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Related parties
--- | ---
| For the purposes of these financial statements, a related party could be a person or an entity. Careful consideration is given to the definition of a related party to ensure that all related party relationships, transactions and balances are identified.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 101 |  | 99

3. | Intangible assets
--- | ---

|  | Other |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| Additions | 888,678 |  | 888,678
| Disposals | (9,559) |  | (9,559)
| At 31 December 25 | 879,119 |  | 879,119
| Amortisation and impairment
| Charge for year | 380,372 |  | 380,372
| On disposals | (2,206) |  | (2,206)
| At 31 December 25 | 378,166 |  | 378,166
| Net book value
| At 31 December 25 | 500,953 |  | 500,953
| At 31 December 24 | - |  | -

4. | Useful life of intangible assets
--- | ---
| Intangible assets recognised in the accounts represent Right-of-Use assets which constitute assets utilised under operating leases. Intangible assets are amortised over the shorter of (i) the expected life of the asset; or (ii) the term of the operating lease.

5. | Tangible fixed assets
--- | ---

|  | Land & buildings |  | Plant & machinery |  | Vehicles |  | Office Equipment |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 25 | 58,115 |  | 364,213 |  | - |  | - |  | 422,328
| Additions | - |  | 55,551 |  | 216,525 |  | - |  | 272,076
| Disposals | - |  | (144,147) |  | - |  | - |  | (144,147)
| At 31 December 25 | 58,115 |  | 275,617 |  | 216,525 |  | - |  | 550,257
| Depreciation and impairment
| At 01 January 25 | 17,617 |  | 319,483 |  | - |  | 3,113 |  | 340,213
| Charge for year | 810 |  | 8,588 |  | 5,354 |  | 11,171 |  | 25,923
| On disposals | - |  | (144,147) |  | - |  | - |  | (144,147)
| At 31 December 25 | 18,427 |  | 183,924 |  | 5,354 |  | 14,284 |  | 221,989
| Net book value
| At 31 December 25 | 39,688 |  | 91,693 |  | 211,171 |  | (14,284) |  | 328,268
| At 31 December 24 | 40,498 |  | 44,730 |  | - |  | (3,113) |  | 82,115

6. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Work in progress | 528,116 |  | 423,380
| Other stocks | 406,584 |  | 362,378
| Total | 934,700 |  | 785,758

7. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 1,409,935 |  | 1,535,904
| Other debtors | 154,040 |  | 201,211
| Prepayments and accrued income | 77,198 |  | 195,881
| Total | 1,641,173 |  | 1,932,996

8. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 508,378 |  | 788,188
| Bank borrowings and overdrafts | 519,086 |  | 769,538
| Taxation and social security | 389,083 |  | 299,961
| Finance lease and HP contracts | 28,209 |  | -
| Other creditors | 291,662 |  | 17,159
| Accrued liabilities and deferred income | 171,238 |  | 115,420
| Total | 1,907,656 |  | 1,990,266

| Other creditors represents the liability relating to right of use assets.

9. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | - |  | 4,168
| Other creditors | 366,793 |  | 167,570
| Total | 366,793 |  | 171,738

| Other creditors represents the liability in respect of Right-of-Use assets (£226,634) and finance leases (£139,159).

10. | Secured creditors
--- | ---
| Included within creditors are secured debts totalling £682,036 (2024 - £758,894). This comprised debts owed under invoice finance arrangements of £514,669 (2024 - £758,894) and amounts owed under finance leases of £167,367 (2024 - nil). The invoice discounting provider has a fixed charge on the trade debtors of the company and all present freehold and leasehold property along with a floating charge on all other assets.

11. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 167,368 |  | -

12. | Provisions for liabilities
--- | ---

13. | Operating lease commitments
--- | ---
| All operating leases have been recognised on the balance sheet as right of use assets in accordance with the revised lease accounting requirements of FRS 102 Section 20 (Leases). a. Right-of-use assets The carrying amount of right-of-use assets at the reporting date was as follows: Property: £159,653 Motor Vehicles: £341,300 These amounts were classifed as intangible assets. b. Lease liabilities The total lease liability recognised at the reporting date was £518,985 of which £291,351 is payable within one year. These amounts were classified as other liabilities. c. Commitments At the reporting date, the company had no material lease commitments not recognised on the balance sheet. d. Judgements and key estimation uncertainty In applying the lease accounting requirements, management exercised judgement in determining the lease term and the incremental borrowing rate used to measure lease liabilities.

14. | Related party transactions
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| During the year the company invoiced TP Fire & Security Management Ltd £1,036,883 included in sales for subcontracted services. At the balance sheet date, £163,226 was owed by TP Fire & Security management. Also during the year, the company purchased services from TP Fire & Security Management Ltd totalling £738,320. These costs were included in cost of sales and administrative expenses. Mr. I.G. Morrison (director) is a significant shareholder in TP Fire & Security Management Ltd. The following amounts were owed by shareholders at balance sheet date for cash advances: P.T. Young £18,000 (2024: nil) and I.G. Morrison Consulting Ltd £122,249 (2024: nil). Mr. I.G. Morrison is also a director and shareholder of I.G. Morrison Consulting Ltd.

15. | Controlling party
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| The controlling party is Mr. I.G. Morrison