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Registration number: NI631408

Fire-Protec Ireland Limited
Unaudited Filleted Financial Statements
for the Year Ended 30 June 2025

Fire-Protec Ireland Limited

(Registration number: NI631408)
Balance Sheet as at 30 June 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 2,913 | 3,640
Current assets |  |  |
Debtors | 5 | 332,788 | 294,270
Cash at bank and in hand |  | 637,742 | 482,294
|  | 970,530 | 776,564
Creditors: Amounts falling due within one year | 6 | (265,008) | (300,836)
Net current assets |  | 705,522 | 475,728
Total assets less current liabilities |  | 708,435 | 479,368
Creditors: Amounts falling due after more than one year | 6 | (1,792) | (12,249)
Provisions for liabilities |  | (728) | (882)
Net assets |  | 705,915 | 466,237
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 705,815 | 466,137
Shareholders' funds |  | 705,915 | 466,237

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

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; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

For the financial year ending 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Fire-Protec Ireland Limited

(Registration number: NI631408)
Balance Sheet as at 30 June 2025

Approved and authorised by the Board on 12 December 2025 and signed on its behalf by:

......................................... Mr Timothy McGarry Director

Fire-Protec Ireland Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

1 | General information

The company is a private company limited by share capital, incorporated in Northern Ireland.

The address of its registered office is: Unit 5 Lough Road, Loughgiel, Ballymena, Co. Antrim, BT44 9JN.

These financial statements were authorised for issue by the Board on 12 December 2025.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Fire-Protec Ireland Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Motor vehicles | 100% straight line basis
Plant and machinery | 20% reducing balance basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Short-term debtors and creditors

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the income statement in operating expenses.

Stock and work in progress

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Fire-Protec Ireland Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Fire-Protec Ireland Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

4 | Tangible assets

| Motor vehicles £ | Plant & machinery £ | Total £
Cost or valuation
At 1 July 2024 | 90,150 | 50,386 | 140,536
Additions | 31,600 | 10,145 | 41,745
At 30 June 2025 | 121,750 | 60,531 | 182,281
Depreciation
At 1 July 2024 | 90,150 | 46,746 | 136,896
Charge for the year | 31,600 | 10,872 | 42,472
At 30 June 2025 | 121,750 | 57,618 | 179,368
Carrying amount
At 30 June 2025 | - | 2,913 | 2,913
At 30 June 2024 | - | 3,640 | 3,640

5 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 289,435 | 260,924
Prepayments | 1,327 | 1,284
Other debtors | 42,026 | 32,062
| 332,788 | 294,270

Fire-Protec Ireland Limited

Notes to the Unaudited Financial Statements for the Year Ended 30 June 2025

6 | Creditors

| 2025 £ | 2024 £
Due within one year |  |
Bank loans and overdrafts | 10,457 | 10,199
Trade creditors | 59,416 | 96,354
Taxation and social security | 4,524 | 21,534
Other creditors and accruals | 190,611 | 172,749
| 265,008 | 300,836
Due after one year |  |
Loans and borrowings | 1,792 | 12,249

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

8 | Loans and borrowings

| 2025 £ | 2024 £
Non-current loans and borrowings
Bank borrowings | 1,792 | 12,249

| 2025 £ | 2024 £
Current loans and borrowings
Bank borrowings | 10,457 | 10,199