Fire Risk Design Associates Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: SC697722 (Scotland)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

FOR

FIRE RISK DESIGN ASSOCIATES LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Penman

REGISTERED OFFICE:

4 Mount Carmel

Kirn

Dunoon

PA23 8HR

REGISTERED NUMBER:

SC697722 (Scotland)

ACCOUNTANTS:

BENEDICTS

873 High Road

North Finchley

London

N12 8QA

FIXED ASSETS

Tangible assets

4

28,560

36,874

CURRENT ASSETS

Debtors

5

4,853

5,486

Cash at bank

569,708

477,262

574,561

482,748

CREDITORS

Amounts falling due within one year

6

53,991

36,543

NET CURRENT ASSETS

520,570

446,205

TOTAL ASSETS LESS CURRENT
LIABILITIES

549,130

483,079

PROVISIONS FOR LIABILITIES

5,810

8,222

NET ASSETS

543,320

474,857

CAPITAL AND RESERVES

Called up share capital

7

2

Retained earnings

8

543,318

474,855

SHAREHOLDERS' FUNDS

543,320

474,857

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 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 25 August 2026 and were signed by:

D Penman - Director

1.	STATUTORY INFORMATION

Fire Risk Design Associates Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Fixtures and fittings

-

25% on reducing balance

Motor van

-

25% on reducing balance

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.

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 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

fittings

Motor van

Totals

£

COST

At 1 June 2025

6,511

44,335

50,846

Additions

1,206

53,183

54,389

Disposals

-

(53,183

)

(53,183

)

At 31 May 2026

7,717

44,335

52,052

DEPRECIATION

At 1 June 2025

2,888

11,084

13,972

Charge for year

1,207

8,313

9,520

At 31 May 2026

4,095

19,397

23,492

NET BOOK VALUE

At 31 May 2026

3,622

24,938

28,560

At 31 May 2025

3,623

33,251

36,874

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

2,944

1,668

Prepayments

1,909

3,818

4,853

5,486

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Taxation

33,284

20,523

Social security and other taxes

732

VAT

15,419

11,380

Directors' current accounts

908

759

Accruals

3,648

3,149

53,991

36,543

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

1

Ordinary

1

A Ordinary

1

2

8.

RESERVES

Retained

earnings

£

At 1 June 2025

474,855

Profit for the year

98,463

Dividends

(30,000

)

At 31 May 2026

543,318

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

During the year the company paid dividends of £10,000 (2025: £10,000) to the director.

10.	ULTIMATE CONTROLLING PARTY

The controlling party is D Penman.