REGISTERED NUMBER: 08212608 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

NEXUS FIRE AND SECURITY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr C Bray

Mr J L Cundy

REGISTERED OFFICE:

Unit 6a

The Briars

Waterberry Drive

Waterlooville

Hampshire

PO7 7YH

REGISTERED NUMBER:

08212608 (England and Wales)

ACCOUNTANTS:

Gibson Whitter

Chartered Accountants

and Chartered Tax Advisers

Larch House

Parklands Business Park

Denmead

Hampshire

PO7 6XP

FIXED ASSETS

Tangible assets

4

81,437

62,194

CURRENT ASSETS

Stocks

6,435

6,850

Debtors

5

145,567

170,166

Cash at bank

821,325

741,153

973,327

918,169

CREDITORS

Amounts falling due within one year

6

328,597

334,264

NET CURRENT ASSETS

644,730

583,905

TOTAL ASSETS LESS CURRENT LIABILITIES

726,167

646,099

PROVISIONS FOR LIABILITIES

7

20,104

15,277

NET ASSETS

706,063

630,822

CAPITAL AND RESERVES

Called up share capital

2

2

Capital redemption reserve

1

1

Retained earnings

706,060

630,819

SHAREHOLDERS' FUNDS

706,063

630,822

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 and authorised for issue by the Board of Directors and authorised for issue on 26 June 2026 and were signed on its behalf by:

Mr C Bray - Director

Mr J L Cundy - Director

1.	STATUTORY INFORMATION

Nexus Fire And Security Ltd is a private company, limited by shares , registered in England and Wales. 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.

Maintenance contact income is recognised over the period to which the contract relates.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

33% on cost and 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.

Stock is valued on a first in first out basis.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 12 (2024 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2025

150,857

Additions

37,472

At 31 December 2025

188,329

DEPRECIATION

At 1 January 2025

88,663

Charge for year

18,229

At 31 December 2025

106,892

NET BOOK VALUE

At 31 December 2025

81,437

At 31 December 2024

62,194

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

121,794

144,711

Other debtors

23,773

25,455

145,567

170,166

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade creditors

37,146

36,735

Taxation and social security

124,269

147,779

Other creditors

167,182

149,750

328,597

334,264

7.	PROVISIONS FOR LIABILITIES

31.12.25

31.12.24

£

£

Deferred tax

20,104

15,277

Deferred

tax

£

Balance at 1 January 2025

15,277

Provided during year

4,827

Balance at 31 December 2025

20,104

8.	RELATED PARTY DISCLOSURES

The aggregate amounts owed to directors at the balance sheet date is £504 (31.12.24: £1,062).

9.	ULTIMATE CONTROLLING PARTY

There is no ultimate controlling party at the balance sheet date as no one individual has a greater than 50% shareholding.