Specialist Fire Protection Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 01292282 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

ASSOCIATION FOR

SPECIALIST FIRE PROTECTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M R Ward

S McClure

N T Saxon

J B O'Hagan

REGISTERED OFFICE:

Unit A West Oak House

Westwood Way

Westwood Business Park

Coventry

CV4 8HS

REGISTERED NUMBER:

01292282 (England and Wales)

ACCOUNTANTS:

Prime

Chartered Accountants

5 Argosy Court

Scimitar Way

Whitley Business Park

Coventry

CV3 4GA

FIXED ASSETS

Tangible assets

4

881,787

898,230

CURRENT ASSETS

Debtors

5

396,103

164,939

Investments

6

325,456

-

Cash at bank

1,068,225

878,607

1,789,784

1,043,546

CREDITORS

Amounts falling due within one year

7

967,000

646,509

NET CURRENT ASSETS

822,784

397,037

TOTAL ASSETS LESS CURRENT
LIABILITIES

1,704,571

1,295,267

PROVISIONS FOR LIABILITIES

21,005

NET ASSETS

1,683,566

1,274,262

RESERVES

Revaluation reserve

8

75,991

Retained earnings

1,607,575

1,198,271

1,683,566

1,274,262

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 18 May 2026 and were signed on its behalf by:

M R Ward - Director

1.	STATUTORY INFORMATION

Association for Specialist Fire Protection 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 as modified by the revaluation of certain assets.

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.

Fixtures and fittings

-

20% on cost

Motor vehicles

-

33.33% on cost

Computer equipment

-

33.33% 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 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.

Freehold property

Freehold property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 14 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

Freehold

to

and

property

fittings

£

COST OR VALUATION

At 1 January 2025

396,549

403,451

65,559

Additions

-

6,583

Disposals

-

(950

)

At 31 December 2025

396,549

403,451

71,192

DEPRECIATION

At 1 January 2025

-

14,285

Charge for year

-

13,350

Eliminated on disposal

-

(364

)

At 31 December 2025

-

27,271

NET BOOK VALUE

At 31 December 2025

396,549

403,451

43,921

At 31 December 2024

396,549

403,451

51,274

Motor

Computer

vehicles

equipment

Totals

£

COST OR VALUATION

At 1 January 2025

16,500

70,638

952,697

Additions

-

10,737

17,320

Disposals

-

(6,248

)

(7,198

)

At 31 December 2025

16,500

75,127

962,819

DEPRECIATION

At 1 January 2025

336

39,846

54,467

Charge for year

539

13,404

27,293

Eliminated on disposal

-

(364

)

(728

)

At 31 December 2025

875

52,886

81,032

NET BOOK VALUE

At 31 December 2025

15,625

22,241

881,787

At 31 December 2024

16,164

30,792

898,230

Cost or valuation at 31 December 2025 is represented by:

Improvements

Fixtures

Freehold

to

and

property

fittings

£

Valuation in 2024

84,021

-

Cost

312,528

403,451

71,192

396,549

403,451

71,192

Motor

Computer

vehicles

equipment

Totals

£

Valuation in 2024

-

84,021

Cost

16,500

75,127

878,798

16,500

75,127

962,819

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

261,380

44,196

Other debtors

134,723

120,743

396,103

164,939

6.	CURRENT ASSET INVESTMENTS

2025

2024

£

Listed investments

325,456

-

Market value of listed investments at 31 December 2025 - £ 323,456 .

Current asset investments were valued on an open market basis on 31 December 2025 by Quilter Cheviot.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

31,412

84,015

Taxation and social security

111,627

72,252

Other creditors

823,961

490,242

967,000

646,509

8.

RESERVES

Revaluation

reserve

£

At 1 January 2025

and 31 December 2025

75,991