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REGISTERED NUMBER: 07397941 (England and Wales)

| CONCEPT FIRE & ELECTRICAL LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 NOVEMBER 2025 |

CONCEPT FIRE & ELECTRICAL LIMITED (REGISTERED NUMBER: 07397941) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

| CONCEPT FIRE & ELECTRICAL LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 NOVEMBER 2025

| DIRECTORS: | N J Kelly

| C Sweeney

| REGISTERED OFFICE: | Unit 2 Atlantic Point

| Atlantic Trading Estate

| Barry

| CF63 3AA

| REGISTERED NUMBER: | 07397941 (England and Wales)

| ACCOUNTANTS: | Carston ETL

| Tudor House

| 16 Cathedral Road

| Cardiff

| CF11 9LJ

CONCEPT FIRE & ELECTRICAL LIMITED (REGISTERED NUMBER: 07397941) |

STATEMENT OF FINANCIAL POSITION

30 NOVEMBER 2025

2025 | 2024 |

| Notes | £ | £ | £ | £

FIXED ASSETS

Tangible assets | 4 | 488,237 |  | 441,522 |  |

CURRENT ASSETS

Stocks | 7,500 |  | 7,500 |  |

Debtors | 5 | 3,907,356 |  | 3,779,015 |  |

Cash at bank and in hand | 1,918,960 |  | 882,727 |  |

5,833,816 |  | 4,669,242 |  |

CREDITORS

Amounts falling due within one year | 6 | 5,129,279 |  | 4,182,518 |  |

NET CURRENT ASSETS | 704,537 |  | 486,724 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,192,774 |  | 928,246 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (345,677 | ) | (292,527 | ) |

PROVISIONS FOR LIABILITIES | (116,234 | ) | (82,355 | ) |

NET ASSETS | 730,863 |  | 553,364 |  |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | 730,763 |  | 553,264 |  |

SHAREHOLDERS' FUNDS | 730,863 |  | 553,364 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 August 2026 and were signed on its behalf by:

N J Kelly - Director

CONCEPT FIRE & ELECTRICAL LIMITED (REGISTERED NUMBER: 07397941) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| Concept Fire & Electrical 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.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

| Freehold property | - | 2% on reducing balance

| Plant and machinery | - | 25% straight line on cost

| Motor vehicles | - | 25% straight line on cost

| Computer equipment | - | 25% straight line on cost

| Stocks

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

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

| Hire purchase and leasing commitments

| Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

| The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

| 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 19 (2024 - 21 ) .

CONCEPT FIRE & ELECTRICAL LIMITED (REGISTERED NUMBER: 07397941) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

4. | TANGIBLE FIXED ASSETS

Fixtures |

Freehold | Plant and | and |

property | machinery | fittings |

| £ | £ | £

| COST

| At 1 December 2024 | 213,797 |  | 10,130 |  | - |  |

| Additions | - |  | - |  | 5,362 |  |

| At 30 November 2025 | 213,797 |  | 10,130 |  | 5,362 |  |

| DEPRECIATION

| At 1 December 2024 | 6,654 |  | 10,130 |  | - |  |

| Charge for year | 1,033 |  | - |  | 536 |  |

| At 30 November 2025 | 7,687 |  | 10,130 |  | 536 |  |

| NET BOOK VALUE

| At 30 November 2025 | 206,110 |  | - |  | 4,826 |  |

| At 30 November 2024 | 207,143 |  | - |  | - |  |

Motor | Computer |

vehicles | equipment | Totals |

| £ | £ | £

| COST

| At 1 December 2024 | 566,252 |  | 31,833 |  | 822,012 |  |

| Additions | 179,000 |  | 1,923 |  | 186,285 |  |

| At 30 November 2025 | 745,252 |  | 33,756 |  | 1,008,297 |  |

| DEPRECIATION

| At 1 December 2024 | 335,115 |  | 28,591 |  | 380,490 |  |

| Charge for year | 135,976 |  | 2,025 |  | 139,570 |  |

| At 30 November 2025 | 471,091 |  | 30,616 |  | 520,060 |  |

| NET BOOK VALUE

| At 30 November 2025 | 274,161 |  | 3,140 |  | 488,237 |  |

| At 30 November 2024 | 231,137 |  | 3,242 |  | 441,522 |  |

CONCEPT FIRE & ELECTRICAL LIMITED (REGISTERED NUMBER: 07397941) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

4. | TANGIBLE FIXED ASSETS - continued

| Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor |

vehicles |

| £

| COST

| At 1 December 2024 | 539,502 |  |

| Additions | 179,000 |  |

| At 30 November 2025 | 718,502 |  |

| DEPRECIATION

| At 1 December 2024 | 315,052 |  |

| Charge for year | 129,289 |  |

| At 30 November 2025 | 444,341 |  |

| NET BOOK VALUE

| At 30 November 2025 | 274,161 |  |

| At 30 November 2024 | 224,450 |  |

5. | DEBTORS

2025 | 2024 |

| £ | £

| Amounts falling due within one year:

| Trade debtors | 1,485,911 |  | 2,164,418 |  |

| Other debtors | (1,602 | ) | 41,596 |  |

1,484,309 |  | 2,206,014 |  |

| Amounts falling due after more than one year:

| Other debtors | 2,423,047 |  | 1,573,001 |  |

| Aggregate amounts | 3,907,356 |  | 3,779,015 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans and overdrafts | 33,244 |  | 55,692 |  |

| Hire purchase contracts | 59,949 |  | 36,438 |  |

| Trade creditors | 1,452,151 |  | 1,156,875 |  |

| Taxation and social security | 163,914 |  | 107,520 |  |

| Other creditors | 3,420,021 |  | 2,825,993 |  |

5,129,279 |  | 4,182,518 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

| £ | £

| Bank loans | 34,242 |  | 68,039 |  |

| Hire purchase contracts | 311,435 |  | 224,488 |  |

345,677 |  | 292,527 |  |

CONCEPT FIRE & ELECTRICAL LIMITED (REGISTERED NUMBER: 07397941) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

8. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

| £ | £

| Bank loans | 67,486 |  | 123,731 |  |

| Hire purchase contracts | 371,384 |  | 260,926 |  |

438,870 |  | 384,657 |  |

| The loans in respect of hire purchase agreements are secured against the assets to which they relate.

| The bank loan balances are secured by way of fixed charges over the leasehold property known as Unit 2, Atlantic Point, Plot 3B Atlantic Trading Estate.

| The bank loan balances are also secured by way of a floating charge over all the other property, assets and rights owned now or in the future which are not subject to an effective fixed charge.

9. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

2025 | 2024 |

| £ | £

| N J Kelly

| Balance outstanding at start of year | 24,370 |  | (313 | ) |

| Amounts advanced | 233,767 |  | 212,851 |  |

| Amounts repaid | (258,235 | ) | (188,168 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (98 | ) | 24,370 |  |

| C Sweeney

| Balance outstanding at start of year | 24,370 |  | (313 | ) |

| Amounts advanced | 231,226 |  | 218,348 |  |

| Amounts repaid | (255,756 | ) | (193,665 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | (160 | ) | 24,370 |  |