Registration number: SC469452

Central Fire Protection Scotland Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Unaudited Financial Statements	3 to 7
Accountants' Report	8

Central Fire Protection Scotland Ltd

Company Information

Directors

Mr Robert Stirton Mrs Gail Stirton

Registered office

1 Park Road Falkirk FK2 7PT

Accountants

EQ Accountants Ltd Unit 4B Gateway Business Park Beancross Road Grangemouth FK3 8WX

Central Fire Protection Scotland Ltd

(Registration number: SC469452)
Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	4	48,657	47,558
Current assets
Stocks	5	6,500	10,408
Debtors	6	56,192	39,704
Cash at bank and in hand		70,450	61,357
		133,142	111,469
Creditors: Amounts falling due within one year	10	(132,646)	(110,424)
Net current assets		496	1,045
Total assets less current liabilities		49,153	48,603
Creditors: Amounts falling due after more than one year	10	(25,876)	(25,166)
Provisions for liabilities		(10,704)	(5,372)
Net assets		12,573	18,065
Capital and reserves
Called up share capital		10,000	10,000
Retained earnings		2,573	8,065
Shareholders' funds		12,573	18,065

For the financial year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 30 July 2026 and signed on its behalf by:
 

......................................... Mr Robert Stirton Director

Central Fire Protection Scotland Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

1	General information

The company is a private company limited by share capital, incorporated in Scotland .

2	Accounting policies

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

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

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Central Fire Protection Scotland Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Fixtures and fittings	Reducing balance at 25%
Motor vehicles	Reducing balance at 25%
Computer equipment	Straight line at 33%

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual
arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any
contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.
 

3	Employees and Directors

The average number of persons employed by the company (including directors) during the year, was 9 (2025 - 11).

Central Fire Protection Scotland Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

4	Tangible assets

	Fixtures and fittings £	Office equipment £	Motor vehicles  £	Total £
Cost or valuation
At 1 April 2025	562	15,869	75,148	91,579
Additions	-	2,438	16,167	18,605
At 31 March 2026	562	18,307	91,315	110,184
Depreciation
At 1 April 2025	514	13,852	29,655	44,021
Charge for the year	12	2,079	15,415	17,506
At 31 March 2026	526	15,931	45,070	61,527
Carrying amount
At 31 March 2026	36	2,376	46,245	48,657
At 31 March 2025	48	2,017	45,493	47,558

5

Stocks

	2026 £	2025 £
Work in progress	-	4,408
Other inventories	6,500	6,000
	6,500	10,408

Central Fire Protection Scotland Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

6

Debtors

Current	2026 £	2025 £
Trade debtors	54,028	39,704
Prepayments	2,164	-
	56,192	39,704

7	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	-	8,590
Hire purchase contracts	25,876	16,576
	25,876	25,166

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	9,167	10,616
Hire purchase contracts	4,494	2,029
	13,661	12,645

Central Fire Protection Scotland Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2026

8	Leasing agreements

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

	2026  £	2025  £
Within one year	7,199	3,840
Between one and five years	7,999	3,520
	15,198	7,360

9	Related party transactions

Creditors include the following amounts which are owed to individuals who were directors of the company during the year:

	2026  £	2025  £
Mr Robert Stirton	53,476	35,682
Mrs Gail Stirton	-	-
	53,476	35,682

The maximum balance outstanding during the year amounted to £53,476.

The directors current accounts are repayable on demand.

10

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	7	13,661	12,645
Trade creditors		27,278	23,379
Taxation and social security		30,858	30,411
Other creditors		60,849	43,989
		132,646	110,424

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	7	25,876	25,166

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Central Fire Protection Scotland Ltd
for the Year Ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Central Fire Protection Scotland Ltd for the year ended 31 March 2026 as set out on pages 2 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at http://www.icas.com/accountspreparationguidance.

This report is made solely to the Board of Directors of Central Fire Protection Scotland Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Central Fire Protection Scotland Ltd and state those matters that we have agreed to state to the Board of Directors of Central Fire Protection Scotland Ltd, as a body, in this report in accordance with the requirements of ICAS as detailed at http://www.icas.com/accountspreparationguidance. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Central Fire Protection Scotland Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Central Fire Protection Scotland Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Central Fire Protection Scotland Ltd. You consider that Central Fire Protection Scotland Ltd 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 accounts of Central Fire Protection Scotland Ltd. 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 accounts.

......................................

EQ Accountants Ltd
Unit 4B
Gateway Business Park
Beancross Road
Grangemouth
FK3 8WX

30 July 2026