REGISTERED NUMBER: 06475572 (England and Wales)

Financial Statements for the Period 1 April 2025 to 31 December 2025

for

Fireblitz Extinguisher Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr J S Perrins

Mr W Cai

Mr J E Davies

SECRETARY:

Harrison Clark Rickerbys Limited

REGISTERED OFFICE:

200 Capability Green

Luton

Bedfordshire

LU1 3LU

REGISTERED NUMBER:

06475572 (England and Wales)

AUDITORS:

Brooms Professional Services Limited t/a BPSL

Chartered Certified Accountants

and Statutory Auditors

Broom House

39/43 London Road

Hadleigh, Benfleet

Essex

SS7 2QL

BANKERS:

Lloyds Bank plc

78 New Road

Gravesend

Kent

DA11 0AR

FIXED ASSETS

Intangible assets

4

427,092

456,165

Tangible assets

5

62,886

74,210

489,978

530,375

CURRENT ASSETS

Stocks

6

1,109,372

826,686

Debtors

7

1,229,209

1,430,476

Cash at bank and in hand

4,248,936

2,518,548

6,587,517

4,775,710

CREDITORS

Amounts falling due within one year

8

4,791,938

769,011

NET CURRENT ASSETS

1,795,579

4,006,699

TOTAL ASSETS LESS CURRENT LIABILITIES

2,285,557

4,537,074

CREDITORS

Amounts falling due after more than one year

9

(32,266

)

(41,007

)

PROVISIONS FOR LIABILITIES

10

(201,289

)

(300,000

)

NET ASSETS

2,052,002

4,196,067

CAPITAL AND RESERVES

Called up share capital

681,232

681,232

Retained earnings

1,370,770

3,514,835

SHAREHOLDERS' FUNDS

2,052,002

4,196,067

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 22 April 2026 and were signed on its behalf by:

Mr J S Perrins - Director

1.	STATUTORY INFORMATION

Fireblitz Extinguisher Limited 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.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

An impairment loss has been recognised in the Income Statement, following an assessment at the Balance Sheet date indicating the recoverable amount was less than its carrying value.

Research and development are being amortised evenly over their estimated useful life of ten years.

Intangible fixed assets - research and development

Intangible fixed assets - research and development is reviewed annually and is amortised based on its estimated carrying value.

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

-

20% on cost

Motor vehicles

-

25% on cost

Equipment

-

20% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Stocks

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

Taxation

Taxation for the period 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 period 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 period was 18 (2025 - 15 ) .

4.	INTANGIBLE FIXED ASSETS

Research

and

development

£

COST

At 1 April 2025

663,632

Additions

188,427

Impairments

(173,043

)

At 31 December 2025

679,016

AMORTISATION

At 1 April 2025

207,467

Amortisation for period

44,457

At 31 December 2025

251,924

NET BOOK VALUE

At 31 December 2025

427,092

At 31 March 2025

456,165

The net book value of capitalised development costs of £427,092 at 31 December 2025 primarily relates to a joint project with a third party.

During the period, the Company put on hold its direct involvement in the active development of the project. The project still exists, and the development work completed to date may still give rise to future economic benefits indirectly through sales of alarm products incorporating modules developed by the third party.

The realisation of any such benefits is subject to uncertainty and depends on the successful progression and commercialisation of the project by the third party developer. The recoverability of the capitalised development costs will be reassessed in future periods should circumstances change.

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Equipment

Totals

£

£

£

£

COST

At 1 April 2025

142,092

71,174

31,390

244,656

Additions

5,987

-

3,654

9,641

At 31 December 2025

148,079

71,174

35,044

254,297

DEPRECIATION

At 1 April 2025

111,048

31,049

28,349

170,446

Charge for period

9,438

10,031

1,496

20,965

At 31 December 2025

120,486

41,080

29,845

191,411

NET BOOK VALUE

At 31 December 2025

27,593

30,094

5,199

62,886

At 31 March 2025

31,044

40,125

3,041

74,210

6.

STOCKS

31.12.25

31.3.25

£

£

Stocks

1,109,372

826,686

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.3.25

£

£

Trade debtors

936,422

1,273,610

Other debtors

130,202

100,932

Related party debtor

122,927

-

Prepayments

39,658

55,934

1,229,209

1,430,476

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.3.25

£

£

Hire purchase contracts

8,887

8,062

Trade creditors

28,931

332,941

Tax

474,910

271,835

Social security and other taxes

38,968

25,620

VAT

208,393

114,192

Other creditors

3,504,820

4,075

Related party creditor

330,986

-

Accrued expenses

196,043

12,286

4,791,938

769,011

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.25

31.3.25

£

£

Hire purchase contracts

30,346

36,960

Other creditors

1,920

4,047

32,266

41,007

10.	PROVISIONS FOR LIABILITIES

The provisions in the accounts are made up of a product recall provision of £111,288 (£300,000 March 2025) and a dilapidations provision of £90,000 (Nil March 2025)

11.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

We draw attention to Note 5 to the financial statements, which describes the Company's capitalised development costs amounting to £427,092 as at 31 December 2025.

The recoverability of the development costs is dependent on future events, including the successful commercialisation of the development work by a third party and the extent to which any future economic benefits may arise from the integration of such work with the Company's products. The Company has ceased its direct involvement in active development of the product, and the timing and magnitude of any future economic benefits is uncertain.

Management have concluded that the project is currently on hold and that potential future economic benefits may still be realised in future periods. Our opinion is not modified in respect of this matter.

Sonia Shah (Senior Statutory Auditor)

for and on behalf of Brooms Professional Services Limited t/a BPSL

12.	RELATED PARTY DISCLOSURES

During the period, total dividends of £142,131 were paid to the directors .

The controlling shareholding is held by Maple Armor Group Corporation, a company incorporated in Canada

(company number 708789342).

Fireblitz Europe Limited is a related party under the same common control as the company. During the period the company provided management services to Fireblitz Europe Limited to the value of £Nil (March 2025: £Nil). During the period the company supplied goods to Fireblitz Europe Limited to the value of £220,816 (March 2025: £220,765). During the period Fireblitz Europe Limited provided management services to the company to the value of £Nil (March 2025: £Nil).

Sensotec Fireblitz BV is a related party under the same common control as the company. During the period the company supplied goods to Sensotec Fireblitz BV to the value of £112,420 (March 2025 :£216,244).

Dividends of £3,500,000 were voted to the shareholders during the year (March 2025: £nil).