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REGISTERED NUMBER: NI649464 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Northtech Fire & Security Ltd

Northtech Fire & Security Ltd (Registered number: NI649464)

Contents of the Financial Statements

for the Year Ended 30 November 2025

| Page |

Company Information | 1 |

Statement of Financial Position | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 7

Northtech Fire & Security Ltd

Company Information

for the Year Ended 30 November 2025

| DIRECTORS: | M Foy

| S D Casselden

| REGISTERED OFFICE: | 88A Main Street

| Moira

| Co. Armagh

| BT67 0LH

| REGISTERED NUMBER: | NI649464 (Northern Ireland)

| ACCOUNTANTS: | Drake Wells Stewart Limited

| Chartered Accountants

| 1st Floor

| 34 B-D Main Street

| Moira

| Armagh

| BT67 0LE

Northtech Fire & Security Ltd (Registered number: NI649464)

Statement of Financial Position

30 November 2025

| 30.11.25 | 30.11.24 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 5 | - |  | - |  |

Tangible assets | 6 | 47,742 |  | 37,657 |  |

47,742 |  | 37,657 |  |

CURRENT ASSETS

Debtors | 7 | 313,469 |  | 149,957 |  |

Cash and cash equivalents | 420,971 |  | 319,729 |  |

734,440 |  | 469,686 |  |

CREDITORS

Amounts falling due within one year | 8 | 419,660 |  | 258,793 |  |

NET CURRENT ASSETS | 314,780 |  | 210,893 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 362,522 |  | 248,550 |  |

PROVISIONS FOR LIABILITIES | 10 | 11,878 |  | - |  |

NET ASSETS | 350,644 |  | 248,550 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 100 |  | 100 |  |

Retained earnings | 350,544 |  | 248,450 |  |

SHAREHOLDERS' FUNDS | 350,644 |  | 248,550 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

Northtech Fire & Security Ltd (Registered number: NI649464)

Statement of Financial Position - continued

30 November 2025

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 Statement of Income and Retained Earnings 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 D Casselden - Director

M Foy - Director

Northtech Fire & Security Ltd (Registered number: NI649464)

Notes to the Financial Statements

for the Year Ended 30 November 2025

1. | STATUTORY INFORMATION

| Northtech Fire & Security Ltd is a private company, limited by shares , registered in Northern Ireland. 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 (£).

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| 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, being the amount paid in connection with the acquisition of a business in 2018, is being amortised evenly over its estimated useful life of five years.

| 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 | - | 25% on cost

| Motor vehicles | - | 25% on cost

| Tangible fixed assets are stated at cost less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Financial instruments

| Debtors and creditors receivable/payable within one year

| 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 ar recognised in the profit and loss account in other administrative expenses.

Northtech Fire & Security Ltd (Registered number: NI649464)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

3. | ACCOUNTING POLICIES - continued

| 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 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 tax

| 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 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.

| 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.

| Impairment

| Assets not measured at fair value are reviewed for any indication that the asset may be impaired at each balance sheet date. If such indication exists, the recoverable amount of the asset, or the asset's cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in profit and loss unless the asset is carried at a revalued amount where the impairment loss is a revaluation decrease.

| Employee benefits

| When employees have rendered service to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that service.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 14 (2024 - 13 ) .

Northtech Fire & Security Ltd (Registered number: NI649464)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

5. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 December 2024

| and 30 November 2025 | 22,000 |  |

| AMORTISATION

| At 1 December 2024

| and 30 November 2025 | 22,000 |  |

| NET BOOK VALUE

| At 30 November 2025 | - |  |

| At 30 November 2024 | - |  |

6. | TANGIBLE FIXED ASSETS

| Plant and |  | Motor |

| machinery |  | vehicles |  | Totals

£ | £ | £ |

| COST

| At 1 December 2024 | 7,204 |  | 67,179 |  | 74,383 |  |

| Additions | 4,208 |  | 19,256 |  | 23,464 |  |

| Disposals | - |  | (4,870 | ) | (4,870 | ) |

| At 30 November 2025 | 11,412 |  | 81,565 |  | 92,977 |  |

| DEPRECIATION

| At 1 December 2024 | 3,802 |  | 32,924 |  | 36,726 |  |

| Charge for year | - |  | 13,379 |  | 13,379 |  |

| Eliminated on disposal | - |  | (4,870 | ) | (4,870 | ) |

| At 30 November 2025 | 3,802 |  | 41,433 |  | 45,235 |  |

| NET BOOK VALUE

| At 30 November 2025 | 7,610 |  | 40,132 |  | 47,742 |  |

| At 30 November 2024 | 3,402 |  | 34,255 |  | 37,657 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.11.25 |  | 30.11.24

£ | £ |

| Trade debtors | 313,469 |  | 149,957 |  |

Northtech Fire & Security Ltd (Registered number: NI649464)

Notes to the Financial Statements - continued

for the Year Ended 30 November 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

| 30.11.25 |  | 30.11.24

£ | £ |

| Bank loans and overdrafts (see note 9) | 5,000 |  | 15,000 |  |

| Trade creditors | 222,742 |  | 128,523 |  |

| Pension creditor | 1,775 |  | 1,629 |  |

| Tax | 57,592 |  | 50,763 |  |

| Social security and other taxes | 32,900 |  | 21,625 |  |

| VAT | 37,872 |  | 17,578 |  |

| Directors' current accounts | 18,262 |  | 20,750 |  |

| Accrued expenses | 43,517 |  | 2,925 |  |

419,660 |  | 258,793 |  |

9. | LOANS

| An analysis of the maturity of loans is given below:

| 30.11.25 |  | 30.11.24

£ | £ |

| Amounts falling due within one year or on demand:

| Bank loans | 5,000 |  | 15,000 |  |

10. | PROVISIONS FOR LIABILITIES

| 30.11.25 |  | 30.11.24

£ | £ |

| Deferred tax

| Accelerated capital allowances | 11,878 |  | - |  |

| Deferred |

| tax |

£ |

| Provided during year | 11,878 |  |

| Balance at 30 November 2025 | 11,878 |  |

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 30.11.25 |  | 30.11.24

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |