REGISTERED NUMBER: 03187349 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

MINERVA FIRE LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

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

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.

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

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.

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

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).