Safety, Fire & Environment (SFE) Ltd.

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 06063536

		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		3,993		5,386

			3,993		5,386
CURRENT ASSETS
Debtors	5	21,469		30,513
Cash at bank and in hand		13,796		4,595

		35,265		35,108
Creditors: Amounts Falling Due Within One Year	6	(32,311 )		(40,033 )

NET CURRENT ASSETS (LIABILITIES)			2,954		(4,925 )

TOTAL ASSETS LESS CURRENT LIABILITIES			6,947		461

NET ASSETS			6,947		461

CAPITAL AND RESERVES
Called up share capital	7		100		100
Profit and Loss Account			6,847		361

SHAREHOLDERS' FUNDS			6,947		461

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Safety, Fire & Environment (SFE) Ltd.

Balance Sheet (continued)

As At 31 January 2026

For the year ending 31 January 2026 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 J Hanlon

Director

12 August 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Safety, Fire & Environment (SFE) Ltd. is a private company, limited by shares, incorporated in England & Wales, registered number 06063536 . The registered office is Risk Management Office, 11 Elm Trees, Long Crendon, Aylesbury, Buckinghamshire, HP18 9DG.

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.

Rendering of services

Turnover from the rendering of services is recognised in the period the service is provided to the customer.

2.3. 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 % on reducing balance
Motor Vehicles	25 % on reducing balance
Fixtures & Fittings	33 % on reducing balance

2.4. 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 year, 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.

2.5. 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.

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Safety, Fire & Environment (SFE) Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

2.6. 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.

3. Average Number of Employees

Average number of employees, excluding directors, during the year was: 2 (2025: 2)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 February 2025	7,510	5,000	10,961	23,471

As at 31 January 2026	7,510	5,000	10,961	23,471

Depreciation
As at 1 February 2025	6,422	1,250	10,413	18,085
Provided during the period	272	938	183	1,393

As at 31 January 2026	6,694	2,188	10,596	19,478

Net Book Value
As at 31 January 2026	816	2,812	365	3,993

As at 1 February 2025	1,088	3,750	548	5,386

5. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	20,818	14,432
Other debtors	651	16,081

	21,469	30,513

6. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Trade creditors	4,943	1,574
Other creditors	1,292	2,321
Taxation and social security	26,076	36,138

	32,311	40,033

7. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	100	100

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Safety, Fire & Environment (SFE) Ltd.

Notes to the Financial Statements (continued)

For The Year Ended 31 January 2026

8. Related Party Transactions

L K Hanlon

The above is a related party by virtue of being a director.

During the year, the director incurred expenses on behalf of the company and drew monies against her loan account.

At the balance sheet date, she was owed from the company £60 (2025: owed to £6,861).

No interest has been charged on this loan during the period.

D Hanlon

The above is a related party by virtue of being a director.

During the year, the director incurred expenses on behalf of the company and drew monies against his loan account.

At the balance sheet date, he was owed from the company £32 (2025: owed to £5,548).

No interest has been charged on this loan during the period.

9. Ultimate Controlling Party

The ultimate controlling party are the directors by virtue of their majority shareholding

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