Lancashire Fire Protection Limited

Registered number

08715419

Filleted Accounts

31 March 2026

Lancashire Fire Protection Limited
Registered number:		08715419
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	4		33,946			32,761

Current assets
Stocks		875			875
Debtors	5	33,278			21,998
Cash at bank and in hand		60,231			48,010
		94,384			70,883

Creditors: amounts falling due within one year	6	(50,056)			(35,513)

Net current assets			44,328			35,370

Net assets			78,274			68,131

Capital and reserves
Called up share capital			2			2
Profit and loss account			78,272			68,129

Shareholders' funds			78,274			68,131

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
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.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr G Collier
Director
Approved by the board on 26 May 2026

Lancashire Fire Protection Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles	20% reducing balance
	Plant and machinery	20% reducing balance
	Fixtures, fittings, tools and equipment	20% reducing balance

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			5		5


3	Intangible fixed assets					£
	Goodwill:

	Cost
	At 1 April 2025					20,000
	At 31 March 2026					20,000

	Amortisation
	At 1 April 2025					20,000
	At 31 March 2026					20,000

	Net book value
	At 31 March 2026					-

	Goodwill is being written off in equal annual instalments over its estimated economic life of 10 years.


4	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 April 2025	16,540		69,559		86,099
	Additions	424		9,250		9,674
	At 31 March 2026	16,964		78,809		95,773

	Depreciation
	At 1 April 2025	8,397		44,941		53,338
	Charge for the year	1,715		6,774		8,489
	At 31 March 2026	10,112		51,715		61,827

	Net book value
	At 31 March 2026	6,852		27,094		33,946
	At 31 March 2025	8,143		24,618		32,761


5	Debtors			2026		2025
£					£

	Trade debtors			33,278		21,998


6	Creditors: amounts falling due within one year			2026		2025
£					£

	Obligations under finance lease and hire purchase contracts			-		250
	Taxation and social security costs			40,054		26,428
	Other creditors			10,002		8,835
				50,056		35,513


7	Other information

	Lancashire Fire Protection Limited is a private company limited by shares and incorporated in England. Its registered office is:
	236 Brownedge Road
	Bamber Bridge
	Preston
	Lancashire
	PR5 6UX