Fire Core Solutions Limited - Filleted accounts

Registered number

06285842

Fire Core Solutions Limited

Filleted Accounts

31 October 2025

Fire Core Solutions Limited
Registered number:		06285842
Balance Sheet
as at 31 October 2025

Notes			2025			2024
£				£
Current assets
Debtors	3	100,654			95,339
Cash at bank and in hand		175,060			130,551
		275,714			225,890

Creditors: amounts falling due within one year	4	(225,180)			(192,679)

Net current assets			50,534			33,211

Net assets			50,534			33,211

Capital and reserves
Called up share capital			2			2
Profit and loss account			50,532			33,209

Shareholders' funds			50,534			33,211

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




D T Finney
Director
Approved by the board on 16 July 2026

Fire Core Solutions Limited
Notes to the Accounts
for the year ended 31 October 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	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 sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					4		4


3	Debtors					2025		2024
£							£

	Trade debtors					100,048		43,208
	Other debtors					606		52,131
						100,654		95,339


4	Creditors: amounts falling due within one year					2025		2024
£							£

	Trade creditors					74,837		69,284
	Amounts owed to group undertakings and undertakings in which the company has a participating interest					100,000		130,000
	Taxation and social security costs					50,343		(6,605)
						225,180		192,679


5	Related party transactions

	The following companies are related parties by virtue of being controlled by the directors MA Finney, DT Finney, TP McGuire and JW Vann who controlled the issued share capital of each company by virtue of their own and their direct family members' shareholdings.

Sales			Purchases		Debtor		Creditor
	Year 31 October 2025	£	£		£		£
	FSC Doors Ltd			230,000				100,000
	Midland Building Products Ltd
	ZMR Ltd	455,385				100,048


	Year 31 October 2024	£	£		£		£
	FSC Doors Ltd			125,000				125,000
	Midland Building Products Ltd
	ZMR Ltd	211,085				87,481

6	Controlling party

	During the year the company was under the control of FSC Doors Limited by virtue of its ownership of the the entire issued share capital. During the previous period the company was under the control of Messrs MT Finney and JP Mcguire.


7	Other information

	Fire Core Solutions Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 11 Spartan Ind Centre
	Brickhouse Lane
	Great Bridge
	West Midlands