Company registration number 04561508 (England and Wales)
Wirral Fire Protection Limited
Unaudited Financial Statements
For the year ended 31 October 2025
Wirral Fire Protection Limited
Contents
Page
Statement of financial position
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 9
Wirral Fire Protection Limited
Statement of financial position
As at 31 October 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
133,651
107,171
Current assets
Stocks
10,023
6,622
Debtors
5
163,131
140,043
Cash at bank and in hand
182,646
116,790
355,800
263,455
Creditors: amounts falling due within one year
6
(226,755)
(175,976)
Net current assets
129,045
87,479
Total assets less current liabilities
262,696
194,650
Creditors: amounts falling due after more than one year
7
(11,243)
(28,808)
Provisions for liabilities
(35,613)
(26,793)
Net assets
215,840
139,049
Capital and reserves
Called up share capital
9
100
100
Share premium account
9,990
9,990
Profit and loss reserves
10
205,750
128,959
Total equity
215,840
139,049
Wirral Fire Protection Limited
Statement of financial position (continued)
As at 31 October 2025
- 2 -

For the financial year ended 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements 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 financial statements.

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

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 23 March 2026 and are signed on its behalf by:
Mr M F Pearson
Director
Company registration number 04561508 (England and Wales)
Wirral Fire Protection Limited
Statement of changes in equity
For the year ended 31 October 2025
- 3 -
Share capital
Share premium account
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 November 2023
100
9,990
165,038
175,128
Year ended 31 October 2024:
Profit and total comprehensive income
-
-
203,921
203,921
Dividends
-
-
(240,000)
(240,000)
Balance at 31 October 2024
100
9,990
128,959
139,049
Year ended 31 October 2025:
Profit and total comprehensive income
-
-
321,791
321,791
Dividends
-
-
(245,000)
(245,000)
Balance at 31 October 2025
100
9,990
205,750
215,840
Wirral Fire Protection Limited
Notes to the financial statements
For the year ended 31 October 2025
- 4 -
1
Accounting policies
Company information

Wirral Fire Protection 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 (£).

1.1
Basis of preparation

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.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Revenue

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

1.3
Intangible fixed assets - goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2003, is being amortised evenly over its estimated useful life of twenty years.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and equipment
25% on reducing balance
Fixtures and fittings
15% on reducing balance
Computers
25% on reducing balance
Motor vehicles
25% on reducing balance
1.5
Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

1.6
Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours.

1.7
Financial instruments

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and loans to/from related parties.

Wirral Fire Protection Limited
Notes to the financial statements (continued)
For the year ended 31 October 2025
1
Accounting policies
(Continued)
- 5 -
1.8
Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.9
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.

1.10
Leases
As lessee

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. 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 the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

1.11

Debtors

Short term debtors are measured at transition price, less any impairment. Loans are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

Wirral Fire Protection Limited
Notes to the financial statements (continued)
For the year ended 31 October 2025
1
Accounting policies
(Continued)
- 6 -
1.12

Creditors

Short term creditors are measured at transaction price. Other financial liabilities are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
10
10
3
Intangible fixed assets
Goodwill
£
Cost
At 1 November 2024 and 31 October 2025
110,000
Amortisation and impairment
At 1 November 2024 and 31 October 2025
110,000
Carrying amount
At 31 October 2025
-
0
At 31 October 2024
-
0
4
Tangible fixed assets
Wirral Fire Protection Limited
Notes to the financial statements (continued)
For the year ended 31 October 2025
4
Tangible fixed assets
(Continued)
- 7 -
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 November 2024
29,733
19,432
10,189
216,563
275,917
Additions
-
0
-
0
-
0
81,553
81,553
Disposals
(14,996)
-
0
-
0
(23,000)
(37,996)
At 31 October 2025
14,737
19,432
10,189
275,116
319,474
Depreciation and impairment
At 1 November 2024
16,440
17,041
5,703
129,562
168,746
Depreciation charged in the year
3,323
359
2,210
42,125
48,017
Eliminated in respect of disposals
(8,669)
-
0
-
0
(22,271)
(30,940)
At 31 October 2025
11,094
17,400
7,913
149,416
185,823
Carrying amount
At 31 October 2025
3,643
2,032
2,276
125,700
133,651
At 31 October 2024
13,293
2,391
4,486
87,001
107,171

At the year end, the net book value of assets held under hire purchase contracts was £18,972 (202 4: £25,296).

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
156,496
132,659
Other debtors
6,635
7,384
163,131
140,043
Wirral Fire Protection Limited
Notes to the financial statements (continued)
For the year ended 31 October 2025
- 8 -
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
6,892
10,000
Obligations under finance leases
11,243
11,243
Trade creditors
24,859
28,942
Corporation tax
106,095
65,461
Other taxation and social security
72,115
56,781
Other creditors
5,551
3,549
226,755
175,976
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
6,323
Other creditors
11,243
22,485
11,243
28,808
8
Secured Debts

The bank loans are secured by a fixed and floating charge over the assets of the company.

Included within other creditors hire purchase liabilities of £22,484 (2024- £33,728), which are secured by fixed charges over the assets to which they relate.

The hire purchase liabilities are secured on the underlying assets.

9
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A ordinary of £1 each
70
70
70
70
B ordinary of £1 each
25
25
25
25
C ordinary of £5 each
5
5
5
5
100
100
100
100
Wirral Fire Protection Limited
Notes to the financial statements (continued)
For the year ended 31 October 2025
- 9 -
10
Profit and loss reserves
2025
2024
£
£
At the beginning of the year
128,959
165,038
Adjusted balance
128,959
165,038
Profit for the year
321,791
203,921
Dividends declared and paid in the year
(245,000)
(240,000)
At the end of the year
205,750
128,959
11
Directors' transactions
Loans
% Rate
Opening balance
Amounts repaid
Closing balance
£
£
£
D M Gell
-
484
(484)
-
M F Pearson
-
484
(484)
-
968
(968)
-
12
Related party disclosures

Included in creditors are the sums of £464 (202 4 - £nil) and £464 (202 4 - £nil) owing to M F Pearson and D M Gell, company directors and shareholders.

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