REGISTERED NUMBER: 08645669 (England and Wales)

S J Fire Limited

Unaudited Financial Statements For The Year Ended 31 August 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

Mr S Ellis

Mrs J Ellis

REGISTERED OFFICE:

Building 15, Gateway 1000

Arlington Business Park

Stevenage

Hertfordshire

SG1 2FP

REGISTERED NUMBER:

08645669 (England and Wales)

FIXED ASSETS

Tangible assets

4

115,060

151,984

CURRENT ASSETS

Debtors

5

354,659

286,111

Cash at bank

58,615

58,269

413,274

344,380

CREDITORS

Amounts falling due within one year

6

(220,886

)

(202,586

)

NET CURRENT ASSETS

192,388

141,794

TOTAL ASSETS LESS CURRENT LIABILITIES

307,448

293,778

CREDITORS

Amounts falling due after more than one year

7

(57,907

)

(100,062

)

NET ASSETS

249,541

193,716

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

249,441

193,616

SHAREHOLDERS' FUNDS

249,541

193,716

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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 7 April 2026 and were signed on its behalf by:

Mr S Ellis - Director

1.	STATUTORY INFORMATION

S J 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.

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 represents net invoices sales of services, excluding value added tax.

In respect of long-term contracts and contracts ongoing services, turnover represents value of work done in the year, including estimates of amounts invoiced. Turnover in respect of long-term contracts and contracts for ongoing services is recognised by reference to the stage of completion.

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.

Furniture and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

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 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.

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 5 (2024 - 6 ) .

4.	TANGIBLE FIXED ASSETS

Furniture

Fixtures

and

and

Motor

Computer

fittings

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 September 2024

7,874

4,793

220,315

12,168

245,150

Additions

1,395

-

-

2,015

3,410

At 31 August 2025

9,269

4,793

220,315

14,183

248,560

DEPRECIATION

At 1 September 2024

6,173

1,198

79,515

6,280

93,166

Charge for year

716

899

35,200

3,519

40,334

At 31 August 2025

6,889

2,097

114,715

9,799

133,500

NET BOOK VALUE

At 31 August 2025

2,380

2,696

105,600

4,384

115,060

At 31 August 2024

1,701

3,595

140,800

5,888

151,984

The net book value of tangible fixed assets includes £ 48,909 (2024 - £ 65,212 ) in respect of assets held under hire purchase contracts.

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

151,913

171,218

Other debtors

17,128

16,270

Directors' current accounts

138,232

72,995

Tax

46,653

24,636

Prepayments and accrued income

733

992

354,659

286,111

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

4,500

6,000

Hire purchase contracts

37,656

37,656

Trade creditors

41,506

50,762

Tax

84,546

51,616

Social security and other taxes

2,400

4,077

VAT

45,548

48,133

Other creditors

1,980

1,592

Accrued expenses

2,750

2,750

220,886

202,586

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

4,500

Hire purchase contracts

57,907

95,562

57,907

100,062

8.	RELATED PARTY DISCLOSURES

During the year the company paid £90,000 (2024 - £124,400) as dividends.

The directors owed the company £138,232 (2024 - the company owed the directors £72,995) at the year end.