Fireproof Fire Engineering Limited 31/03/2026 iXBRL

Company registration number: 01666453

Fireproof Fire Engineering Limited

Unaudited filleted financial statements

31 March 2026

Fireproof Fire Engineering Limited

Contents

Directors and other information

Statement of financial position

Statement of changes in equity

Notes to the financial statements

Fireproof Fire Engineering Limited

Directors and other information


	Directors	Mr P D Robbie
		Mr W Smith


	Secretary	Mrs C L Dawson


	Company number	01666453


	Registered office	The Old Brewery
		Coldhurst Street
		Oldham
		Lancashire
		OL1 2BQ


	Accountant	JP Gallagher & Co
		106 Moston Lane East
		New Moston
		Manchester
		M40 3QL




	Bankers	Royal Bank of Scotland
		Drummond House
		1 Redheughs Avenue
		Edinburgh
		EH12 9JN

Fireproof Fire Engineering Limited

Statement of financial position

31 March 2026

		2026		2025
	Note	£	£	£	£

Fixed assets
Tangible assets	6	682,429		600,010
		_______		_______
			682,429		600,010

Current assets
Debtors	7	647,835		847,464
Cash at bank and in hand		381,539		89,869
		_______		_______
		1,029,374		937,333
Creditors: amounts falling due
within one year	8	( 588,228)		( 633,558)
		_______		_______
Net current assets			441,146		303,775
			_______		_______
Total assets less current liabilities			1,123,575		903,785

Creditors: amounts falling due
after more than one year	9		( 158,061)		( 223,775)

Provisions for liabilities			( 29,974)		( 15,934)

			_______		_______
Net assets			935,540		664,076
			_______		_______

Capital and reserves
Called up share capital	11		100,000		100,000
Fair value reserve			240,000		120,000
Profit and loss account			595,540		444,076
			_______		_______
Shareholders funds			935,540		664,076
			_______		_______

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.

These financial statements were approved by the board of directors and authorised for issue on 31 May 2026 , and are signed on behalf of the board by:

Mr P D Robbie

Director

Company registration number: 01666453

Fireproof Fire Engineering Limited

Statement of changes in equity

Year ended 31 March 2026

	Called up share capital	Fair value reserve	Profit and loss account	Total
	£	£	£	£


At 1 April 2024	100,000	120,000	298,816	518,816

Profit for the year			245,260	245,260
	_______	_______	_______	_______
Total comprehensive income for the year	-	-	245,260	245,260

Dividends paid and payable			( 100,000)	( 100,000)
	_______	_______	_______	_______
Total investments by and distributions to owners	-	-	( 100,000)	( 100,000)

	_______	_______	_______	_______
At 31 March 2025 and 1 April 2025	100,000	120,000	444,076	664,076

Profit for the year			371,464	371,464
Other comprehensive income for the year:
Reclassification from fair value reserve to profit and loss account		120,000	( 120,000)	-
	_______	_______	_______	_______
Total comprehensive income for the year	-	120,000	251,464	371,464

Dividends paid and payable			( 100,000)	( 100,000)
	_______	_______	_______	_______
Total investments by and distributions to owners	-	-	( 100,000)	( 100,000)

	_______	_______	_______	_______
At 31 March 2026	100,000	240,000	595,540	935,540
	_______	_______	_______	_______

Fireproof Fire Engineering Limited

Notes to the financial statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England & Wales. The address of the registered office is The Old Brewery, Coldhurst Street, Oldham, Lancashire, OL1 2BQ.

2. Statement of compliance

These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

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

Turnover

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

When the outcome of a transaction involving the rendering of services can be reliably estimated, revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:


Plant and machinery	-	15 %	reducing balance
Fittings fixtures and equipment	-	15 %	reducing balance
Motor vehicles	-	25 %	reducing balance

If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.

Impairment

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. When it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that are largely independent of the cash inflows from other assets or groups of assets.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the company becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Debt instruments are subsequently measured at amortised cost.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 21 (2025: 21 ).

5. Dividends

Equity dividends

	2026	2025
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year)	100,000	100,000
	_______	_______

6. Tangible assets

	Freehold property	Plant and machinery	Fixtures, fittings and equipment	Motor vehicles	Total
	£	£	£	£	£
Cost or valuation
At 1 April 2025	350,000	18,957	90,677	227,853	687,487
Additions	-	-	931	18,573	19,504
Revaluation	120,000	-	-	-	120,000
	_______	_______	_______	_______	_______
At 31 March 2026	470,000	18,957	91,608	246,426	826,991
	_______	_______	_______	_______	_______
Depreciation
At 1 April 2025	-	9,044	36,020	42,413	87,477
Charge for the year	-	2,478	8,247	46,360	57,085
	_______	_______	_______	_______	_______
At 31 March 2026	-	11,522	44,267	88,773	144,562
	_______	_______	_______	_______	_______
Carrying amount
At 31 March 2026	470,000	7,435	47,341	157,653	682,429
	_______	_______	_______	_______	_______
At 31 March 2025	350,000	9,913	54,657	185,440	600,010
	_______	_______	_______	_______	_______

Tangible assets held at valuation

In respect of tangible assets held at valuation, the aggregate cost, depreciation and comparable carrying amount that would have been recognised if the assets had been carried under the historical cost model are as follows:


	Freehold property	Total
	£	£
At 31 March 2026
Aggregate cost	320,000	320,000
Aggregate depreciation	(234,000)	(234,000)
	_______	_______
Carrying amount	86,000	86,000
	_______	_______

At 31 March 2025
Aggregate cost	320,000	320,000
Aggregate depreciation	(210,000)	(210,000)
	_______	_______
Carrying amount	110,000	110,000
	_______	_______

On 28th May 2021 the property known as The Old Brewery, 40 Coldhurst Street, Oldham, OL1 2BQ was valued by Ryder & Dutton Chartered Surveyors at £350,000. The directors feel this valuation remains a fair value as at 31 March 2026.

7. Debtors

	2026	2025
	£	£
Trade debtors	645,870	829,334
Other debtors	1,965	18,130
	_______	_______
	647,835	847,464
	_______	_______

8. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	17,000	17,000
Trade creditors	277,625	346,683
Corporation tax	96,556	57,617
Social security and other taxes	101,308	41,317
Other creditors	95,739	170,941
	_______	_______
	588,228	633,558
	_______	_______

9. Creditors: amounts falling due after more than one year

	2026	2025
	£	£
Bank loans and overdrafts	92,102	119,826
Other creditors	65,959	103,949
	_______	_______
	158,061	223,775
	_______	_______

10. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2026	2025
	£	£
Included in provisions (note )	29,974	15,934
	_______	_______

The deferred tax account consists of the tax effect of timing differences in respect of:

	2026	2025
	£	£
Accelerated capital allowances	29,974	15,934
	_______	_______

11. Called up share capital

Issued, called up and fully paid

	2026		2025
	No	£	No	£
Ordinary shares of £ 1.00 each	100,000	100,000	100,000	100,000
	_______	_______	_______	_______

12. Directors advances, credits and guarantees

	During the year the directors entered into the following advances and credits with the company:

2026
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr W Smith	-	-	-
		_______	_______	_______

2025
		Balance brought forward	Advances /(credits) to the directors	Balance o/standing
		£	£	£
	Mr W Smith	( 691)	691	-
		_______	_______	_______