Create Fire & Security Ltd

Create Fire & Security Ltd
Statement of Financial Position
As at 31 August 2025

	Notes	2025 £	2024 £
Current assets
Stocks	3	280	280
Debtors	4	37,658	23,843
Cash at bank and in hand		14,188	563
		52,126	24,686
Creditors: amount falling due within one year	5	(52,262)	(24,780)
Net current assets		(136)	(94)

Total assets less current liabilities		(136)	(94)
Net assets		(136)	(94)

Capital and reserves
Called up share capital	6	300	300
Profit and loss account		(436)	(394)
Shareholders' funds		(136)	(94)

For the year ended 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The financial statements were approved by the board of directors on 31 May 2026 and were signed on its behalf by:

-------------------------------
Stewart Richardson
Director

Create Fire & Security Ltd
Notes to the Financial Statements
For the year ended 31 August 2025

General Information

Create Fire & Security Ltd is a private company, limited by shares, registered in England and Wales, registration number 13578814, registration address 12a Dockray Hall Mill, Dockray Hall Road, Kendal, Cumbria, LA9 4RU.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Going concern basis

The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 0 (2024 : 0).

Stocks

	2025 £		2024 £
Stocks	280		280
	280		280

Debtors: amounts falling due within one year

	2025 £	2024 £
Trade Debtors	1,066	979
Other Debtors	36,592	22,864
	37,658	23,843

Creditors: amount falling due within one year

	2025 £	2024 £
Trade Creditors	0	15,200
Other Creditors	52,262	9,580
	52,262	24,780

Share Capital

Allotted, called up and fully paid	2025 £	2024 £
1,000 Class A shares of £0.10 each	100	100
1,000 Class B shares of £0.10 each	100	100
1,000 Class C shares of £0.10 each	100	100
	300	300

Registered Number: 13578814
England and Wales
CREATE FIRE & SECURITY LTD

Unaudited Financial Statements

Period of accounts Start date: 01 September 2024 End date: 31 August 2025