FR Safety & Training Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 08592317 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 July 2025

for

FR Safety & Training Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S J Challenor

M J Challenor

SECRETARY:

S J Challenor

REGISTERED OFFICE:

12 The Strand

Redcar

Cleveland

TS10 2QG

REGISTERED NUMBER:

08592317 (England and Wales)

ACCOUNTANTS:

RAA North East Ltd

Eshton Suite 2

Wynyard Business Park

Wynyard Avenue

Billingham

Cleveland

TS22 5TB

Fixed assets

Intangible assets

4

5,000

Tangible assets

5

3,210

4,737

8,210

9,737

Current assets

Debtors

6

7,065

3,761

Cash at bank

7,465

2,494

14,530

6,255

Creditors

Amounts falling due within one year

7

(8,004

)

(7,829

)

Net current assets/(liabilities)

6,526

(1,574

)

Total assets less current liabilities

14,736

8,163

Creditors

Amounts falling due after more than one year

8

-

(3,984

)

Net assets

14,736

4,179

Capital and reserves

Called up share capital

100

Retained earnings

14,636

4,079

14,736

4,179

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.

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 29 April 2026 and were signed on its behalf by:

S J Challenor - Director

1.	STATUTORY INFORMATION

FR Safety & Training 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.

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, excluding discounts, rebates, value added tax and other sales taxes.

GOODWILL

Goodwill of £5,000, being the amount paid in connection with the acquisition of a business, is not being amortised.

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.

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

-

20% on cost

Motor vehicles

-

25% on reducing balance

Computer equipment

-

20% on cost

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 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.

HIRE PURCHASE AND LEASING COMMITMENTS

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

5,000

NET BOOK VALUE

At 31 July 2025

5,000

At 31 July 2024

5,000

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1 August 2024

and 31 July 2025

17,431

23,561

3,080

44,072

DEPRECIATION

At 1 August 2024

16,308

21,452

1,575

39,335

Charge for year

384

527

616

1,527

At 31 July 2025

16,692

21,979

2,191

40,862

NET BOOK VALUE

At 31 July 2025

739

1,582

889

3,210

At 31 July 2024

1,123

2,109

1,505

4,737

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

7,065

3,761

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans and overdrafts (see note 9)

3,984

5,155

Corporation tax

882

-

Directors' current accounts

1,268

1,239

Accrued expenses

1,870

1,435

8,004

7,829

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE

YEAR

2025

2024

£

Bank loans (see note 9)

-

3,984

9.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

Amounts falling due within one year or on demand:

Bank loans

3,984

5,155

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

3,984