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Registered number: 06148243
Universal Fire and Security Limited
Financial Statements
For the Period 1 January 2025 to 31 October 2025
Gravitate Accounting
Universal Fire and Security Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—6

Page 1
Universal Fire and Security Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 06148243

| 31 October 2025 | 31 December 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 5 |  | 127,363 |  | 369,258
|  |  | 127,363 |  | 369,258
CURRENT ASSETS
Stocks | 6 | 56,592 |  | 36,958 |
Debtors | 7 | 206,073 |  | 220,917 |
Cash at bank and in hand |  | 415,251 |  | 144,502 |
|  | 677,916 |  | 402,377 |
Creditors: Amounts Falling Due Within One Year | 8 | (536,246 ) |  | (273,164 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 141,670 |  | 129,213
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 269,033 |  | 498,471
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (267,779 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (31,547 ) |  | (97,526 )
NET ASSETS |  |  | 237,486 |  | 133,166
CAPITAL AND RESERVES
Called up share capital | 11 |  | 700 |  | 700
Profit and Loss Account |  |  | 236,786 |  | 132,466
SHAREHOLDERS' FUNDS |  |  | 237,486 |  | 133,166

Page 1
Page 2
Universal Fire and Security Limited
Balance Sheet (continued)
As At 31 October 2025
For the period ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

D Lee Director
16th July 2026

The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Universal Fire and Security Limited
Notes to the Financial Statements
For the Period 1 January 2025 to 31 October 2025
Notes to the Financial Statements
1. General Information
Universal Fire and Security Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06148243 . The registered office is Unit 34 Sinsa Park, Estover, Plymouth, Devon, PL6 7FH.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures & Fittings | 25% Reducing Balance
Computer Equipment | 3 Years Straight Line

2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.7. Financial Instruments
Debtors and creditors with no stated interest rate, and repayable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit or loss account within overheads.
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Universal Fire and Security Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2025 to 31 October 2025
2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the period, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.9. Change of Accounting Policy
During the year the Company changed its accounting policy for income received in advance. Previously, such amounts were recognised as revenue on recceipt. Under the new policy, these amounts are recognised as deferred income within current liabilities and released to revenue when the related goods or services are provided.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 12 (2024: 12)
12 12
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 January 2025 | 20,000
As at 31 October 2025 | 20,000
Amortisation
As at 1 January 2025 | 20,000
As at 31 October 2025 | 20,000
Net Book Value
As at 31 October 2025 | -
As at 1 January 2025 | -

Page 4
Page 5
Universal Fire and Security Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2025 to 31 October 2025
5. Tangible Assets

| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 January 2025 | 144,498 | 421,149 | 9,723 | 575,370
Additions | 5,731 | - | 603 | 6,334
Disposals | - | (237,494 ) | - | (237,494 )
As at 31 October 2025 | 150,229 | 183,655 | 10,326 | 344,210
Depreciation
As at 1 January 2025 | 78,476 | 123,512 | 4,124 | 206,112
Provided during the period | 15,666 | 17,149 | 93 | 32,908
Disposals | - | (22,173 ) | - | (22,173 )
As at 31 October 2025 | 94,142 | 118,488 | 4,217 | 216,847
Net Book Value
As at 31 October 2025 | 56,087 | 65,167 | 6,109 | 127,363
As at 1 January 2025 | 66,022 | 297,637 | 5,599 | 369,258

6. Stocks

| 31 October 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Stock | 40,031 |  | 27,478
Work in progress | 16,561 |  | 9,480
| 56,592 |  | 36,958

7. Debtors

| 31 October 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 137,022 |  | 112,127
Other debtors | 69,051 |  | 108,790
| 206,073 |  | 220,917

8. Creditors: Amounts Falling Due Within One Year

| 31 October 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 65,221
Trade creditors | 73,366 |  | 102,413
Bank loans and overdrafts | - |  | 10,027
Other creditors | 222,416 |  | 39,027
Taxation and social security | 240,464 |  | 56,476
| 536,246 |  | 273,164

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Universal Fire and Security Limited
Notes to the Financial Statements (continued)
For the Period 1 January 2025 to 31 October 2025
9. Creditors: Amounts Falling Due After More Than One Year

| 31 October 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 178,612
Bank loans | - |  | 4,167
Other creditors | - |  | 85,000
| - |  | 267,779

10. Obligations Under Finance Leases and Hire Purchase

| 31 October 2025 |  | 31 December 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 65,221
Later than one year and not later than five years | - |  | 178,612
| - |  | 243,833
| - |  | 243,833

11. Share Capital

| 31 October 2025 |  | 31 December 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
100 Ordinary Shares of £ 1.00 each | 100 |  | 100
100 Ordinary A shares of £ 1.00 each | 100 |  | 100
100 Ordinary B shares of £ 1.00 each | 100 |  | 100
100 Ordinary C shares of £ 1.00 each | 100 |  | 100
100 Ordinary D shares of £ 1.00 each | 100 |  | 100
100 Ordinary E shares of £ 1.00 each | 100 |  | 100
100 Ordinary F shares of £ 1.00 each | 100 |  | 100
| 700 |  | 700

12. Post Balance Sheet Events
On 1 November 2025, after the reporting date of 31 October 2025, the entire issued share capital of the company was acquired by Ranger Services Holdings Limited. As a result, the company became a wholly owned subsidiary within the Ranger group. This is a non-adjusting event occurring after the reporting period and has not resulted in any adjustment to these financial statements.
13. Related Party Transactions
At the year end the company owed N Rees, Director £17,400 (2024 - £800)
At the year end T Gibson, Director owed the company £9,200 (2024 - £25,800), M Gibson, Director owed the company £37,762 (2024 - £44,419) C Rees, Director owed the company £19,828 (2024 - £35,348)
During the year, the company made rent payments of £1,610 to C Rees, Director and £2,300 to M Gibson, Director.
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