REGISTERED NUMBER: 05653281 (England and Wales)

Financial Statements for the Year Ended 30th September 2025

for

Abacus Fire and Security Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr D J Sephton

REGISTERED OFFICE:

Unit 10

Hadleigh Enterprise Park

Crockatt Road

Hadleigh

Suffolk

IP7 6RJ

REGISTERED NUMBER:

05653281 (England and Wales)

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

96,454

91,785

96,454

91,785

CURRENT ASSETS

Stocks and work in progress

17,500

41,703

Debtors

6

375,797

435,053

Cash at bank

237,107

158,075

630,404

634,831

CREDITORS

Amounts falling due within one year

7

423,259

255,809

NET CURRENT ASSETS

207,145

379,022

TOTAL ASSETS LESS CURRENT LIABILITIES

303,599

470,807

CREDITORS

Amounts falling due after more than one year

8

-

(5,311

)

PROVISIONS FOR LIABILITIES

(19,047

)

(22,946

)

NET ASSETS

284,552

442,550

CAPITAL AND RESERVES

Called up share capital

9

1

2

Capital redemption reserve

10

1

-

Retained earnings

10

284,550

442,548

SHAREHOLDERS' FUNDS

284,552

442,550

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30th September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30th September 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 12th June 2026 and were signed by:

Mr D J Sephton - Director

1.	STATUTORY INFORMATION

Abacus Fire and Security Ltd 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.

Goodwill

Goodwill being the amounts paid in connection with the acquisition of businesses in 2019, has been amortized evenly over its estimated life of 5 years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

20% on reducing balance

Stocks

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks and work in progress to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Hire purchase and leasing commitments

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 15 (2024 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1st October 2024

and 30th September 2025

198,500

AMORTISATION

At 1st October 2024

and 30th September 2025

198,500

NET BOOK VALUE

At 30th September 2025

-

At 30th September 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Office

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st October 2024

20,481

12,580

129,183

38,980

201,224

Additions

-

-

24,800

3,828

28,628

At 30th September 2025

20,481

12,580

153,983

42,808

229,852

DEPRECIATION

At 1st October 2024

18,586

7,497

51,934

31,422

109,439

Charge for year

379

763

21,079

1,738

23,959

At 30th September 2025

18,965

8,260

73,013

33,160

133,398

NET BOOK VALUE

At 30th September 2025

1,516

4,320

80,970

9,648

96,454

At 30th September 2024

1,895

5,083

77,249

7,558

91,785

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

360,944

420,726

Other debtors

234

-

Prepayments and accrued income

14,619

14,327

375,797

435,053

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,311

7,966

Trade creditors

168,385

105,759

Tax

73,131

61,569

Social security and other taxes

11,767

5,580

Pension Fund

2,014

210

VAT

110,413

62,983

Other creditors

6,459

4,358

Directors' loan accounts

41,629

3,349

Accruals and deferred income

4,150

4,035

423,259

255,809

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

-

5,311

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

2

Ordinary Share Capital

£1

1

2

During the year, the company purchased and cancelled 1 ordinary share of £1 for consideration of £275,000. In accordance with the Companies Act 2006, an amount equal to the nominal value of the share cancelled has been transferred to the capital redemption reserve.

10.

RESERVES

Capital

Retained

redemption

earnings

reserve

Totals

£

£

£

At 1st October 2024

442,548

-

442,548

Profit for the year

201,002

201,002

Dividends

(84,000

)

(84,000

)

Purchase of own shares

(275,000

)

1

(274,999

)

At 30th September 2025

284,550

1

284,551

During the year, the company purchased and cancelled 1 ordinary share of £1 for consideration of £275,000. In accordance with the Companies Act 2006, an amount equal to the nominal value of the share cancelled has been transferred to the capital redemption reserve.

11.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr D J Sephton.