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REGISTERED NUMBER: 04508726 (England and Wales)

| Firemac Limited |

| Unaudited Financial Statements |

| for the Year Ended 31 March 2026 |

| Firemac Limited (Registered number: 04508726) |

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Firemac Limited |

Company Information

for the Year Ended 31 March 2026

| DIRECTOR: | Mr D G Mackay

| REGISTERED OFFICE: | Union House

| 111 New Union Street

| Coventry

| West Midlands

| CV1 2NT

| REGISTERED NUMBER: | 04508726 (England and Wales)

| ACCOUNTANTS: | Whitelaw Wells

| 9 Ainslie Place

| Edinburgh

| Midlothian

| EH3 6AT

| BANKERS: | The Royal Bank of Scotland

| Haddington (D)

| 32 Court Street

| Haddington

| EH41 3NS

| Firemac Limited (Registered number: 04508726) |

Balance Sheet

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 308,519 |  | 309,827 |  |

CURRENT ASSETS

Stocks | 50,192 |  | 43,487 |  |

Debtors | 5 | 566,746 |  | 533,885 |  |

Cash at bank and in hand | 447,004 |  | 378,937 |  |

1,063,942 |  | 956,309 |  |

CREDITORS

Amounts falling due within one year | 6 | 1,065,462 |  | 762,327 |  |

NET CURRENT (LIABILITIES)/ASSETS | (1,520 | ) | 193,982 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 306,999 |  | 503,809 |  |

PROVISIONS FOR LIABILITIES | 2,902 |  | 3,429 |  |

NET ASSETS | 304,097 |  | 500,380 |  |

CAPITAL AND RESERVES

Called up share capital | 53 |  | 53 |  |

Capital redemption reserve | 50 |  | 50 |  |

Retained earnings | 303,994 |  | 500,277 |  |

SHAREHOLDERS' FUNDS | 304,097 |  | 500,380 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

| Firemac Limited (Registered number: 04508726) |

Balance Sheet - continued

31 March 2026

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 director and authorised for issue on 7 May 2026 and were signed by:

Mr D G Mackay - Director

| Firemac Limited (Registered number: 04508726) |

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | STATUTORY INFORMATION

| Firemac 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 and revenue recognition

| Turnover represents net invoiced sales of fire safety equipment, excluding value added tax.

| Revenue is recognised when the goods are supplied to the customer.

| 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 etc | - | 25% on cost, 25% on reducing balance, 20% on reducing balance, 20% on cost and Nil

| In the opinion of the director, due to the major refurbishment of the freehold property and the proposed maintenance programme, he does not consider that the value of the property will diminish. Therefore there is no depreciation charged on the cost of the freehold property. This policy is not in accordance with the requirements of the Companies Act 2006, but departure from the provisions of the Act is required in order to provide a true and fair view.

| Stocks

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

| Financial instruments

| The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value.

| All loans with related parties are all repayable on demand.

| Firemac Limited (Registered number: 04508726) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| Research and development

| Expenditure on research and development is written off in the year in which it is incurred.

| Foreign currencies

| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

| 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.

| 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.

| Firemac Limited (Registered number: 04508726) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Provisions

| Provisions are recognised where the company has a present obligation as a result of a past event, it is probable the company will be required to settle the obligations, and a reliable estimate can be made of the obligations. The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the end of the reporting period, taking into account the risks and uncertainties surrounding the obligation.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 11 (2025 - 11 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 April 2025 | 427,798 |  |

| Additions | 8,197 |  |

| Disposals | (12,592 | ) |

| At 31 March 2026 | 423,403 |  |

| DEPRECIATION

| At 1 April 2025 | 117,971 |  |

| Charge for year | 5,121 |  |

| Eliminated on disposal | (8,208 | ) |

| At 31 March 2026 | 114,884 |  |

| NET BOOK VALUE

| At 31 March 2026 | 308,519 |  |

| At 31 March 2025 | 309,827 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 524,354 |  | 488,649 |  |

| Other debtors | 42,392 |  | 45,236 |  |

566,746 |  | 533,885 |  |

| Firemac Limited (Registered number: 04508726) |

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

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

2026 | 2025 |

£ | £ |

| Trade creditors | 43,112 |  | 54,395 |  |

| Taxation and social security | 162,050 |  | 167,137 |  |

| Other creditors | 860,300 |  | 540,795 |  |

1,065,462 |  | 762,327 |  |

7. | LEASING AGREEMENTS

| Minimum lease payments under non-cancellable operating leases fall due as follows:

2026 | 2025 |

£ | £ |

| Within one year | 11,845 |  | 12,334 |  |

| Between one and five years | 11,724 |  | 16,162 |  |

23,569 |  | 28,496 |  |

8. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026 | 2025 |

£ | £ |

| Mr D G Mackay

| Balance outstanding at start of year | - |  | 51,680 |  |

| Amounts repaid | - |  | (51,680 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | - |  | - |  |

| This loan was interest free and unsecured.