REGISTERED NUMBER: 02981298 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

ASTROFLAME (FIRESEALS) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

7

DIRECTOR:

Mr P J Kieser

SECRETARY:

Mrs S L Kieser

REGISTERED OFFICE:

Crown Walk

1 Jewry Street

Winchester

Hampshire

SO23 8BB

REGISTERED NUMBER:

02981298 (England and Wales)

ACCOUNTANTS:

Rothmans LLP

Chartered Accountants

Chilworth Point

1 Chilworth Road

Southampton

Hampshire

SO16 7JQ

FIXED ASSETS

Tangible assets

4

280,982

230,482

CURRENT ASSETS

Stocks

1,285,560

1,345,001

Debtors

5

1,255,443

1,363,437

Cash at bank and in hand

1,671,338

1,462,549

4,212,341

4,170,987

CREDITORS

Amounts falling due within one year

6

845,513

1,092,327

NET CURRENT ASSETS

3,366,828

3,078,660

TOTAL ASSETS LESS CURRENT LIABILITIES

3,647,810

3,309,142

PROVISIONS FOR LIABILITIES

27,546

-

NET ASSETS

3,620,264

3,309,142

CAPITAL AND RESERVES

Called up share capital

104

104

Retained earnings

3,620,160

3,309,038

3,620,264

3,309,142

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 by the director and authorised for issue on 3 August 2026 and were signed by:

Mr P J Kieser - Director

1.	STATUTORY INFORMATION

Astroflame (Fireseals) 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents the amount derived from the provision of goods and services which fall within the company's ordinary activities as wholesalers of fire protection products, stated net of value added tax and relevant trade discounts.

The company recognises revenue when the amount of revenue can be measured reliably, when it is probable that future economic benefits will flow to the entity and when specific criteria have been met for the company’s activities described below.

Wholesale products

When the outcome of a wholesale contract order can be estimated reliably in terms of its stage of completion, future costs to complete and recoverability of billings, the company recognises revenue and expenses on the contract order by reference to the completion of the supply and acceptance of the goods under the terms of the contract.

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives. Depreciation is provided on the following basis:

Plant and machinery - 25% reducing balance

Fixtures and fittings - 25% reducing balance

Motor vehicles - 25% reducing balance

Computer & office equipment - 25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement.

Stocks

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

Financial instruments

Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

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.

Foreign currencies

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 17 (2025 - 18 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Computer

Plant and

and

Motor

& Office

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST OR VALUATION

At 1 April 2025

17,200

44,044

366,278

28,257

455,779

Additions

16,656

-

163,603

21,280

201,539

Disposals

-

-

(209,903

)

-

(209,903

)

Revaluations

-

-

8,094

-

8,094

At 31 March 2026

33,856

44,044

328,072

49,537

455,509

DEPRECIATION

At 1 April 2025

14,906

37,134

152,330

20,927

225,297

Charge for year

1,090

1,728

61,061

2,453

66,332

Eliminated on disposal

-

-

(117,102

)

-

(117,102

)

At 31 March 2026

15,996

38,862

96,289

23,380

174,527

NET BOOK VALUE

At 31 March 2026

17,860

5,182

231,783

26,157

280,982

At 31 March 2025

2,294

6,910

213,948

7,330

230,482

Cost or valuation at 31 March 2026 is represented by:

Fixtures

Computer

Plant and

and

Motor

& Office

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

Valuation in 2026

-

-

8,094

-

8,094

Cost

33,856

44,044

319,978

49,537

447,415

33,856

44,044

328,072

49,537

455,509

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

878,520

975,860

Amounts owed by group undertakings

5,280

3,920

Other debtors

278,791

282,800

Directors' current accounts

26,233

24,215

S455 Tax

6,419

5,738

Deferred tax asset

-

7,978

Prepayments and accrued income

60,200

62,926

1,255,443

1,363,437

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

684,278

928,212

Tax

25,441

87,097

Social security and other taxes

15,439

15,278

VAT

74,101

23,698

Other creditors

1,702

1,776

Trade debtor overpayments

11,654

13,069

Deferred income

-

2,259

Accrued expenses

32,898

20,938

845,513

1,092,327

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

39,500

56,167

Between one and five years

9,875

49,375

49,375

105,542

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

Mr P J Kieser

Balance outstanding at start of year

24,215

13,427

Amounts advanced

2,018

10,788

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

26,233

24,215

All loans are repayable on demand and interest is charged at the HMRC approved rate.

9.	RELATED PARTY DISCLOSURES

As at the balance sheet date, Astroflame (Fireseals) Limited was owed £5,280 (2025: £3,920 ) by Astroflame Holdings Limited.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Astroflame (Fireseals) Limited for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Astroflame (Fireseals) Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Astroflame (Fireseals) Limited and state those matters that we have agreed to state to the director of Astroflame (Fireseals) Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Astroflame (Fireseals) Limited and its director for our work or for this report.

It is your duty to ensure that Astroflame (Fireseals) Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Astroflame (Fireseals) Limited. You consider that Astroflame (Fireseals) Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Astroflame (Fireseals) Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Rothmans LLP

Chartered Accountants

Chilworth Point

1 Chilworth Road

Southampton

Hampshire

SO16 7JQ

3 August 2026