REGISTERED NUMBER: 04110737 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

MAT FIRE SYSTEMS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

C R Coles

M Singarda

D W Thomas

SECRETARY:

REGISTERED OFFICE:

Unit 1

Havyatt Business Park

Havyatt Road

Wrington

North Somerset

BS40 5PY

REGISTERED NUMBER:

04110737 (England and Wales)

ACCOUNTANTS:

Keller & Co

367b Church Road

Frampton Cotterell

Bristol

BS36 2AQ

FIXED ASSETS

Tangible assets

4

179,548

85,174

CURRENT ASSETS

Stocks

5

1,600

3,558

Debtors

6

630,744

247,075

Cash at bank

322,163

260,921

954,507

511,554

CREDITORS

Amounts falling due within one year

7

(677,427

)

(384,481

)

NET CURRENT ASSETS

277,080

127,073

TOTAL ASSETS LESS CURRENT LIABILITIES

456,628

212,247

CREDITORS

Amounts falling due after more than one year

8

(204,519

)

-

NET ASSETS

252,109

212,247

CAPITAL AND RESERVES

Called up share capital

750

1,000

Capital redemption reserve

250

-

Other reserves

86,457

86,457

Retained earnings

164,652

124,790

SHAREHOLDERS' FUNDS

252,109

212,247

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 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 12 May 2026 and were signed on its behalf by:

C R Coles - Director

1.	STATUTORY INFORMATION

MAT Fire Systems 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

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

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

18% on reducing balance and Straight line over 3 years

Stocks

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

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 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 22 (2025 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

180,225

Additions

284,827

Disposals

(180,225

)

At 31 March 2026

284,827

DEPRECIATION

At 1 April 2025

95,051

Charge for year

105,279

Eliminated on disposal

(95,051

)

At 31 March 2026

105,279

NET BOOK VALUE

At 31 March 2026

179,548

At 31 March 2025

85,174

Fixed assets, included in the above, which are held under hire purchase contracts and finance leases are as follows:

Plant and

machinery

etc

£

COST

Additions

283,828

At 31 March 2026

283,828

DEPRECIATION

Charge for year

105,164

At 31 March 2026

105,164

NET BOOK VALUE

At 31 March 2026

178,664

5.

STOCKS

2026

2025

as restated

£

£

Stocks

1,600

19,020

Payments on account

-

(15,462

)

1,600

3,558

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

as restated

£

£

Trade debtors

624,744

247,075

Other debtors

6,000

-

630,744

247,075

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

as restated

£

£

Bank loans and overdrafts

1,695

24,768

Hire purchase contracts and finance leases (see note 9)

80,445

-

Trade creditors

273,682

202,835

Taxation and social security

206,056

118,277

Other creditors

115,549

38,601

677,427

384,481

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

as restated

£

£

Hire purchase contracts and finance leases (see note 9)

83,608

-

Other creditors

120,911

-

204,519

-

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts

Finance leases

2026

2025

2026

2025

as restated

as restated

£

£

£

£

Net obligations repayable:

Within one year

52,431

-

28,014

-

Between one and five years

83,608

-

-

-

136,039

-

28,014

-