REGISTERED NUMBER: SC105947 (Scotland)

Unaudited Financial Statements

for the Year Ended 30 September 2025

for

Firepoint Scotland Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

J Walters

S Russell

SECRETARY:

J Walters

REGISTERED OFFICE:

76 Hamilton Road

Motherwell

Lanarkshire

ML1 3BY

REGISTERED NUMBER:

SC105947 (Scotland)

ACCOUNTANTS:

Gordon Ferguson & Co Ltd

76 Hamilton Road

Motherwell

Lanarkshire

ML1 3BY

FIXED ASSETS

Tangible assets

4

211,363

146,257

CURRENT ASSETS

Stocks

1,650

22,000

Debtors

5

320,177

504,332

Cash at bank and in hand

47,284

115,923

369,111

642,255

CREDITORS

Amounts falling due within one year

6

145,410

298,901

NET CURRENT ASSETS

223,701

343,354

TOTAL ASSETS LESS CURRENT LIABILITIES

435,064

489,611

CREDITORS

Amounts falling due after more than one year

7

157,013

190,210

NET ASSETS

278,051

299,401

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

277,951

299,301

SHAREHOLDERS' FUNDS

278,051

299,401

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 21 May 2026 and were signed on its behalf by:

S Russell - Director

1.	STATUTORY INFORMATION

Firepoint Scotland Ltd is a private company, limited by shares , registered in Scotland. 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.

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.

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Stocks

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

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 22 (2024 - 22 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

16,534

44,055

432,335

8,485

501,409

Additions

1,088

-

103,912

1,384

106,384

At 30 September 2025

17,622

44,055

536,247

9,869

607,793

DEPRECIATION

At 1 October 2024

13,896

43,909

289,035

8,312

355,152

Charge for year

818

36

40,237

187

41,278

At 30 September 2025

14,714

43,945

329,272

8,499

396,430

NET BOOK VALUE

At 30 September 2025

2,908

110

206,975

1,370

211,363

At 30 September 2024

2,638

146

143,300

173

146,257

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 October 2024

158,392

Additions

103,912

At 30 September 2025

262,304

DEPRECIATION

At 1 October 2024

53,253

Charge for year

39,490

At 30 September 2025

92,743

NET BOOK VALUE

At 30 September 2025

169,561

At 30 September 2024

105,139

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Trade debtors

304,912

381,999

Due from Related Undertakings

15,265

115,265

Prepayments and accrued income

-

7,068

320,177

504,332

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans and overdrafts

-

25,204

Hire purchase contracts

49,306

36,535

Trade creditors

44,571

88,759

Tax

-

14,242

Social security and other taxes

-

1,933

VAT

48,252

44,818

Other creditors

1,831

2,060

Accrued expenses

1,450

85,350

145,410

298,901

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.9.25

30.9.24

£

£

Bank loans - 1-2 years

29,618

77,710

Bank loans - 2-5 years

-

28,969

Hire purchase contracts

127,395

83,531

157,013

190,210