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Registration number: 03892550

Firestop Manufacturing Limited
Annual Report and Unaudited Financial Statements Year Ended 31 December 2025

Chartered Accountants

Firestop Manufacturing Limited

Contents

Company Information | 1
Accountants' Report | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 11

Firestop Manufacturing Limited

Company Information

Director | Mr H Pertz

Registered office | Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Accountants | Edwards and Keeping Limited Chartered Accountants Unity Chambers 34 High East Street Dorchester Dorset DT1 1HA

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Firestop Manufacturing Limitedfor the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Firestop Manufacturing Limited for the year ended 31 December 2025 as set out on pages 3 to 11 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Firestop Manufacturing Limited, as a body, in accordance with the terms of our engagement letter dated 10 July 2023. Our work has been undertaken solely to prepare for your approval the accounts of Firestop Manufacturing Limited and state those matters that we have agreed to state to the Board of Directors of Firestop Manufacturing Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Firestop Manufacturing Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Firestop Manufacturing Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Firestop Manufacturing Limited. You consider that Firestop Manufacturing Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Firestop Manufacturing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Edwards and Keeping Limited
Chartered Accountants
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA

15 June 2026

Firestop Manufacturing Limited

(Registration number: 03892550)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 681,097 | 698,553
Current assets |  |  |
Stocks | 5 | 337,659 | 381,744
Debtors | 6 | 413,207 | 590,116
Cash at bank and in hand |  | 122,058 | 29,493
|  | 872,924 | 1,001,353
Creditors: Amounts falling due within one year | 7 | (673,835) | (702,638)
Net current assets |  | 199,089 | 298,715
Total assets less current liabilities |  | 880,186 | 997,268
Creditors: Amounts falling due after more than one year | 7 | (919,635) | (867,328)
Net (liabilities)/assets |  | (39,449) | 129,940
Capital and reserves |  |  |
Called up share capital | 8 | 80,000 | 80,000
Retained earnings |  | (119,449) | 49,940
Shareholders' (deficit)/funds |  | (39,449) | 129,940

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

Director's 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; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 15 June 2026

Mr H Pertz
Director

Firestop Manufacturing Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Unity Chambers
34 High East Street
Dorchester
Dorset
DT1 1HA
England

The principal place of business is:
Wyvern Buildings
Grove Trading Estate
Dorchester
Dorset
DT1 1ST

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

Going concern

The financial statements show a net liability. However, the financial statements have been prepared on a going concern basis as the directors have confirmed that they will continue to support the company to ensure it meets its debts as they fall due, for a period of at least twelve months from the date of signing the Balance Sheet.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Firestop Manufacturing Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Freehold property | Not depreciated
Leasehold improvements | 10% reducing balance basis
Plant and machinery | 10% reducing balance basis
Fixtures, fittings and equipment | 20% reducing balance basis
Motor vehicles | 25% straight line basis

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Firestop Manufacturing Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.
Assets held under finance leases are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the balance sheet as a finance lease obligation.
Lease payments are apportioned between finance costs in the profit and loss account and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Firestop Manufacturing Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 19 (2024 - 19).

Firestop Manufacturing Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

4 | Tangible assets

| Land and buildings £ | Leasehold improvements £ | Fixtures, fittings and equipment £ | Plant and machinery £ | Motor vehicles £ | Total £
Cost
At 1 January 2025 | 400,000 | 58,008 | 102,943 | 664,902 | - | 1,225,853
Additions | 9,635 | - | 4,920 | - | 14,457 | 29,012
Disposals | - | - | - | - | (14,457) | (14,457)
At 31 December 2025 | 409,635 | 58,008 | 107,863 | 664,902 | - | 1,240,408
Depreciation
At 1 January 2025 | - | 47,669 | 90,157 | 389,474 | - | 527,300
Charge for the year | - | 1,034 | 3,434 | 27,543 | - | 32,011
At 31 December 2025 | - | 48,703 | 93,591 | 417,017 | - | 559,311
Carrying amount
At 31 December 2025 | 409,635 | 9,305 | 14,272 | 247,885 | - | 681,097
At 31 December 2024 | 400,000 | 10,339 | 12,786 | 275,428 | - | 698,553

Firestop Manufacturing Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 337,659 | 381,744

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 355,722 | 539,932
Prepayments | 44,947 | 37,020
Other debtors | 12,538 | 13,164
| 413,207 | 590,116

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 9 | 17,330 | 53,101
Trade creditors |  | 548,150 | 550,578
Taxation and social security |  | 76,693 | 87,783
Accruals and deferred income |  | 3,827 | 5,004
Other creditors |  | 27,835 | 6,172
|  | 673,835 | 702,638

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £1,328 (2024 - £5,101).

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 9 | 919,635 | 867,328

Creditors include bank loans and overdrafts and net obligations under finance lease and hire purchase contracts which are secured of £ Nil 2025 (2024 - £1,328).

8 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 80,000 | 80,000 | 80,000 | 80,000

Firestop Manufacturing Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

9 | Loans and borrowings

Non-current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | - | 16,000
Hire purchase contracts | - | 1,328
Other borrowings | 919,635 | 850,000
| 919,635 | 867,328

Current loans and borrowings

| 2025 £ | 2024 £
Bank borrowings | 16,000 | 48,000
Bank overdrafts | 2 | -
Hire purchase contracts | 1,328 | 5,101
| 17,330 | 53,101

10 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of financial commitments not included in the balance sheet is £2,913 (2024 - £4,449).

11 | Related party transactions

Loans from related parties

2025 | Parent £ | Other related parties £ | Total £
At start of period | 700,000 | 150,000 | 850,000
Advanced | 9,635 | 60,000 | 69,635
At end of period | 709,635 | 210,000 | 919,635

2024 | Parent £ | Other related parties £ | Total £
At start of period | 650,000 | 150,000 | 800,000
Advanced | 50,000 | - | 50,000
At end of period | 700,000 | 150,000 | 850,000

Firestop Manufacturing Limited

Notes to the Unaudited Financial Statements
for the Year Ended 31 December 2025

Terms of loans from related parties

The loans received from the company's parent are interest bearing and have no set repayment terms. The loans are disclosed within non-current liabilities as 'Other borrowings'.
The loans received from other related parties relate to Julius Cronenberg oH, which is associated with the company's parent, Athmer oHG. The loans are interest bearing and have no set repayment terms. The loans are disclosed within non-current liabilities as 'Other borrowings'.

12 | Parent and ultimate parent undertaking

The company's immediate parent is Athmer oHG, incorporated in Germany.