REGISTERED NUMBER: NI649464 (Northern Ireland)

Unaudited Financial Statements for the Year Ended 30 November 2025

for

Northtech Fire & Security Ltd

Page

Company Information

1

Statement of Financial Position

2

to

3

Notes to the Financial Statements

4

to

7

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

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.

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

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.

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 ) .

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

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