Timon Fire Protection Limited iXBRL

Company Registration Number: 07349664

Timon Fire Protection Limited

Unaudited Financial Statements

for the financial year ended 31 March 2026

Timon Fire Protection Limited

Company Registration Number: 07349664

STATEMENT OF FINANCIAL POSITION

as at 31 March 2026

		2026	2025
	Notes	£	£

Non-Current Assets

Property, plant and equipment

27,749

20,120

─────────

Current Assets

Stocks

10,700

10,460

Debtors

628,217

756,876

Cash and cash equivalents

25,039

─────────

638,978

792,375

─────────

Creditors: amounts falling due within one year

(199,113)

(298,466)

─────────

Net Current Assets

439,865

493,909

─────────

Total Assets less Current Liabilities

467,614

514,029

Creditors:

amounts falling due after more than one year

(74,915)

(93,544)

Provisions for liabilities

(5,277)

(2,428)

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Net Assets

387,422

418,057

═════════

Capital and Reserves

Called up share capital

100

100

Retained earnings

387,322

417,957

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Shareholders' Funds

387,422

418,057

═════════

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A (Small Entities).

The company has taken advantage of the exemption under section 444 not to file the Income Statement and Director's Report.

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

The director confirms that the members have not required the company to obtain an audit of its financial statements for the financial year in question in accordance with section 476 of the Companies Act 2006.

The director acknowledges their responsibilities for ensuring that the company keeps accounting records which comply with section 386 and for preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of the financial year and of its profit and loss for the 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.

Approved by the Director and authorised for issue on 12 June 2026



________________________________
Sophie Timon
Director

Timon Fire Protection Limited

NOTES TO THE FINANCIAL STATEMENTS

for the financial year ended 31 March 2026

General Information

Timon Fire Protection Limited is a company limited by shares incorporated and registered in the United Kingdom. The registered number of the company is 07349664. The registered office of the company is 5 West Court, Enterprise Road, Maidstone, Kent, ME15 6JD. The principal activity continued to be that of the supply and installation of fire protection equipment. The financial statements have been presented in Pound (£) which is also the functional currency of the company.

Summary of Significant Accounting Policies

The following accounting policies have been applied consistently in dealing with items which are considered material in relation to the company's financial statements.

Statement of compliance

The financial statements of the company for the financial year ended 31 March 2026 have been prepared in accordance with the provisions of FRS 102 Section 1A (Small Entities) and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in Sterling, which is the functional currency of the entity, and to the nearest ?1.

Turnover

Turnover comprises the invoice value of goods supplied by the company, exclusive of trade discounts and value added tax.

Property, plant and equipment and depreciation

Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

Fixtures, fittings and equipment

25% Reducing balance

Motor vehicles

25% Reducing balance

The carrying values of tangible fixed assets are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

Leasing

Rentals payable under operating leases are dealt with in the Income Statement as incurred over the period of the rental agreement.

Stocks

Stocks are valued at the lower of cost and net realisable value. Cost comprises expenditure incurred in the normal course of business in bringing stocks to their present location and condition.

Provisions

Provisions are recognised when the company has a present legal or constructive obligation arising as a result of a past event, it is probable that an outflow of economic benefits will be required to settle the obligation and a reliable estimate can be made. Provisions are measured at the present value of the expenditures expected to be required to settle the obligation using a pre-tax rate that reflects current market assessments of the same value of money and the risks specific to the obligation. The increase in the provision due to passage of time is recognised as interest expense.

Taxation and deferred taxation

Current tax represents the amount expected to be paid or recovered in respect of taxable profits for the financial year and is calculated using the tax rates and laws that have been enacted or substantially enacted at the Statement of Financial Position date.

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more tax in the future, or a right to pay less tax in the future. Timing differences are temporary differences between the company's taxable profits and its results as stated in the financial statements. Deferred tax is measured on an undiscounted basis at the tax rates that are anticipated to apply in the periods in which the timing differences are expected to reverse, based on tax rates and laws that have been enacted or substantively enacted by the Statement of Financial Position date.

Employees

The average monthly number of employees, including director, during the financial year was 10, (2025 - 9).


4.	Property, plant and equipment
		Fixtures,	Motor	Total
		fittings and	vehicles
		equipment
		£	£	£
	Cost
	At 1 April 2025	12,028	29,399	41,427
	Additions	4,140	13,175	17,315
	Disposals	(9,526)	-	(9,526)
		─────────	─────────	─────────
	At 31 March 2026	6,642	42,574	49,216
		─────────	─────────	─────────
	Depreciation
	At 1 April 2025	7,344	13,963	21,307
	Charge for the financial year	1,105	6,055	7,160
	On disposals	(7,000)	-	(7,000)
		─────────	─────────	─────────
	At 31 March 2026	1,449	20,018	21,467
		─────────	─────────	─────────
	Net book value
	At 31 March 2026	5,193	22,556	27,749
		═════════	═════════	═════════
	At 31 March 2025	4,684	15,436	20,120
		═════════	═════════	═════════


5.	Stocks	2026	2025
		£	£

	Work in progress	10,700	10,460
		═════════	═════════

	The replacement cost of stock did not differ significantly from the figures shown.


6.	Debtors	2026	2025
		£	£

	Trade debtors	176,228	306,981
	Amounts owed by connected parties (Note 10)	412,884	415,368
	Taxation	-	3,375
	Prepayments and accrued income	39,105	31,152
		─────────	─────────
		628,217	756,876
		═════════	═════════


7.	Creditors	2026	2025
	Amounts falling due within one year	£	£

	Bank overdrafts	7,481	-
	Bank loan	18,628	64,905
	Trade creditors	1,468	1,307
	Taxation	148,146	227,232
	Director's current account	31	36
	Other creditors	20,104	1,886
	Accruals	3,255	3,100
		─────────	─────────
		199,113	298,466
		═════════	═════════


8.	Creditors	2026	2025
	Amounts falling due after more than one year	£	£

	Bank loan	74,915	93,544
		═════════	═════════

	Loans
	Repayable in one year or less, or on demand (Note 7)	26,109	64,905
	Repayable between two and five years	74,915	93,544
		─────────	─────────
		101,024	158,449
		═════════	═════════

Provisions for liabilities

The amounts provided for deferred taxation are analysed below:

Capital

Total

Total

allowances

2026

2025

At financial year start

2,428

2,428

2,162

Charged to profit and loss

2,849

2,849

266

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At financial year end

5,277

2,428

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10.

Related party transactions

Balance

Movement

Balance

Maximum

2026

in year

2025

in year

Timon Property Investment Limited

412,884

(2,484)

415,368

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The company provided further loans in the year to Timon Property Investment Limited, a company in which the director of Timon Fire Protection Limited is also a director. The loan is interest free and has no set repayment date.

11.

Events After the End of the Reporting Period

There have been no significant events affecting the company since the financial year-end.