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REGISTERED NUMBER: 03187349 (England and Wales)

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 SEPTEMBER 2025 |

| FOR |

| MINERVA FIRE LIMITED |

MINERVA FIRE LIMITED (REGISTERED NUMBER: 03187349)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 4 |

MINERVA FIRE LIMITED

COMPANY INFORMATION

FOR THE YEAR ENDED 30 SEPTEMBER 2025

| DIRECTORS: | Mr AJ Ogden

| Mr AD Ogden

| SECRETARY: | Mr AJ Ogden

| REGISTERED OFFICE: | 29c Craighill Road

| Leicester

| Leicestershire

| LE2 3FD

| REGISTERED NUMBER: | 03187349 (England and Wales)

| BANKERS: | HSBC Bank plc

| 2-6 Gallowtree Gate

| Leicester

| Leicestershire

| LE1 6DA

MINERVA FIRE LIMITED (REGISTERED NUMBER: 03187349)

BALANCE SHEET

30 SEPTEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 669 |  | 1,134 |  |

CURRENT ASSETS

Debtors | 5 | 44,095 |  | 138,206 |  |

Cash at bank | 11,120 |  | - |  |

55,215 |  | 138,206 |  |

CREDITORS

Amounts falling due within one year | 6 | 91,259 |  | 201,010 |  |

NET CURRENT LIABILITIES | (36,044 | ) | (62,804 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (35,375 | ) | (61,670 | ) |

PROVISIONS FOR LIABILITIES | - |  | 108 |  |

NET LIABILITIES | (35,375 | ) | (61,778 | ) |

CAPITAL AND RESERVES

Called up share capital | 58,007 |  | 58,007 |  |

Retained earnings | (93,382 | ) | (119,785 | ) |

SHAREHOLDERS' FUNDS | (35,375 | ) | (61,778 | ) |

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

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

MINERVA FIRE LIMITED (REGISTERED NUMBER: 03187349)

BALANCE SHEET - continued

30 SEPTEMBER 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 11 May 2026 and were signed on its behalf by:

Mr AJ Ogden - Director

MINERVA FIRE LIMITED (REGISTERED NUMBER: 03187349)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

1. | STATUTORY INFORMATION

| Minerva Fire 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 (£).

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.

| Tangible fixed assets

| Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

| 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 reducing balance

| Fixtures and fittings - 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.

MINERVA FIRE LIMITED (REGISTERED NUMBER: 03187349)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

2. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

| The company operated a defined contribution pension scheme. The amount charged in the Income Statement in respect of pension costs is the contributions payable in the year. Differences between contributions payable in the year and contributions actually paid are shown as either accruals or prepayments in the balance sheet.

| Long term contracts

| Turnover on uncompleted long term contracts is determined on the basis of their sales values reduced to a proportion reflecting the stage of completion of each contract at the year end.

| Operating profit includes attributable profit on long term contracts completed and amounts recoverable on contracts uncompleted, the latter also being included under debtors due within one year.

| Creditors

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

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable 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.

| Comparative figures

| The comparative figures represent an extended 18 month period of trading to 30 September 2024. The current figures represent a 12 month period of trading to 30 September 2025..

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Fixtures |

| Plant and |  | and |  | Computer |

| machinery |  | fittings |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 October 2024

| and 30 September 2025 | 668 |  | 24,715 |  | 1,296 |  | 26,679 |  |

| DEPRECIATION

| At 1 October 2024 | 668 |  | 23,892 |  | 985 |  | 25,545 |  |

| Charge for year | - |  | 206 |  | 259 |  | 465 |  |

| At 30 September 2025 | 668 |  | 24,098 |  | 1,244 |  | 26,010 |  |

| NET BOOK VALUE

| At 30 September 2025 | - |  | 617 |  | 52 |  | 669 |  |

| At 30 September 2024 | - |  | 823 |  | 311 |  | 1,134 |  |

MINERVA FIRE LIMITED (REGISTERED NUMBER: 03187349)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 SEPTEMBER 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 76,857 |  |

| Other debtors | 44,095 |  | 61,349 |  |

44,095 |  | 138,206 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | - |  | 5,825 |  |

| Trade creditors | - |  | 41,207 |  |

| Taxation and social security | 6,249 |  | 12,633 |  |

| Other creditors | 85,010 |  | 141,345 |  |

91,259 |  | 201,010 |  |

7. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the year ended 30 September 2025 and the period ended 30 September 2024:

2025 | 2024 |

£ | £ |

| Mr AJ Ogden

| Balance outstanding at start of year | (9,352 | ) | (3,702 | ) |

| Amounts advanced | 29,621 |  | 15,000 |  |

| Amounts repaid | (1,895 | ) | (20,650 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 18,374 |  | (9,352 | ) |

| Mr AD Ogden

| Balance outstanding at start of year | (2,005 | ) | 3,645 |  |

| Amounts advanced | 29,621 |  | 15,000 |  |

| Amounts repaid | (1,895 | ) | (20,650 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 25,721 |  | (2,005 | ) |

8. | RELATED PARTY DISCLOSURES

| At the year end the company is owed £44,095 (2024 - £11,357 owed to) by the directors of the company.

| No interest was charged on the above balances.

9. | PENSION COMMITMENT

| The company operates a pension scheme. The assets of the scheme are held separately from those of the company within independently administered funds. The charge for the year was £100,000 (2024: £120,000).