REGISTERED NUMBER: 01201640 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2026

for

B & G FIRE AND SECURITY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs P J Selves

N J Selves

S A Tucker

N M Selves

SECRETARY:

Mrs P J Selves

REGISTERED OFFICE:

24 Ripon Road

Winton

Bournemouth

Dorset

BH9 1RE

REGISTERED NUMBER:

01201640 (England and Wales)

ACCOUNTANTS:

Gervis

4 Oakdene Drive

Westcroft Business Park

Three Legged Cross

Wimborne

Dorset

BH21 6FQ

FIXED ASSETS

Intangible assets

4

186,000

186,000

Tangible assets

5

23,222

29,027

209,222

215,027

CURRENT ASSETS

Stocks

6

4,950

10,650

Debtors

7

24,170

42,860

Cash at bank

184,328

124,148

213,448

177,658

CREDITORS

Amounts falling due within one year

8

37,599

28,257

NET CURRENT ASSETS

175,849

149,401

TOTAL ASSETS LESS CURRENT LIABILITIES

385,071

364,428

CREDITORS

Amounts falling due after more than one year

9

3,880

12,914

NET ASSETS

381,191

351,514

CAPITAL AND RESERVES

Called up share capital

11

3,502

3,502

Retained earnings

12

377,689

348,012

SHAREHOLDERS' FUNDS

381,191

351,514

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

N M Selves - Director

1.	STATUTORY INFORMATION

B & G 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

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.

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

-

20% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

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 5 (2025 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2025

and 28 February 2026

186,000

NET BOOK VALUE

At 28 February 2026

186,000

At 28 February 2025

186,000

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

and 28 February 2026

62,192

DEPRECIATION

At 1 March 2025

33,165

Charge for year

5,805

At 28 February 2026

38,970

NET BOOK VALUE

At 28 February 2026

23,222

At 28 February 2025

29,027

6.

STOCKS

28.2.26

28.2.25

£

£

Stock & Work-in-progress

4,950

10,650

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

24,170

42,860

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade creditors

14,225

9,126

Tax

6,990

229

VAT

13,172

14,850

Directors' current accounts

1,392

2,324

Accrued expenses

1,820

1,728

37,599

28,257

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Bank loans (see note 10)

3,880

12,914

10.

LOANS

An analysis of the maturity of loans is given below:

28.2.26

28.2.25

£

£

Amounts falling due between one and two years:

Bank loans - 1-2 years

3,880

12,914

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

3,502

ordinary

1

3,502

3,502

12.

RESERVES

Retained

earnings

£

At 1 March 2025

348,012

Profit for the year

29,677

At 28 February 2026

377,689