Acorah Software Products - Accounts Production 19.3.600 false true 30 November 2024 1 December 2023 false 1 December 2024 30 November 2025 30 November 2025 13051834 C I Milligan N K Jackson B T Jackson R M Archer C K Riggott Asset Protection Group (UK Holdings) Limited true iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 13051834 2024-11-30 13051834 2025-11-30 13051834 2024-12-01 2025-11-30 13051834 frs-core:CurrentFinancialInstruments 2025-11-30 13051834 frs-core:Non-currentFinancialInstruments 2025-11-30 13051834 frs-core:BetweenOneFiveYears 2025-11-30 13051834 frs-core:ComputerEquipment 2025-11-30 13051834 frs-core:ComputerEquipment 2024-12-01 2025-11-30 13051834 frs-core:ComputerEquipment 2024-11-30 13051834 frs-core:FurnitureFittings 2024-12-01 2025-11-30 13051834 frs-core:NetGoodwill 2025-11-30 13051834 frs-core:NetGoodwill 2024-12-01 2025-11-30 13051834 frs-core:NetGoodwill 2024-11-30 13051834 frs-core:MotorVehicles 2025-11-30 13051834 frs-core:MotorVehicles 2024-12-01 2025-11-30 13051834 frs-core:MotorVehicles 2024-11-30 13051834 frs-core:WithinOneYear 2025-11-30 13051834 frs-core:ShareCapital 2025-11-30 13051834 frs-core:RetainedEarningsAccumulatedLosses 2025-11-30 13051834 frs-bus:PrivateLimitedCompanyLtd 2024-12-01 2025-11-30 13051834 frs-bus:FilletedAccounts 2024-12-01 2025-11-30 13051834 frs-bus:SmallEntities 2024-12-01 2025-11-30 13051834 frs-bus:AuditExempt-NoAccountantsReport 2024-12-01 2025-11-30 13051834 frs-bus:SmallCompaniesRegimeForAccounts 2024-12-01 2025-11-30 13051834 1 2024-12-01 2025-11-30 13051834 frs-bus:Director1 2024-12-01 2025-11-30 13051834 frs-bus:Director2 2024-12-01 2025-11-30 13051834 frs-bus:Director3 2024-12-01 2025-11-30 13051834 frs-bus:Director4 2024-12-01 2025-11-30 13051834 frs-bus:Director5 2024-12-01 2025-11-30 13051834 frs-countries:EnglandWales 2024-12-01 2025-11-30 13051834 frs-core:Non-currentFinancialInstruments frs-core:MoreThanFiveYears 2024-11-30 13051834 2023-11-30 13051834 2024-11-30 13051834 2023-12-01 2024-11-30 13051834 frs-core:CurrentFinancialInstruments 2024-11-30 13051834 frs-core:Non-currentFinancialInstruments 2024-11-30 13051834 frs-core:BetweenOneFiveYears 2024-11-30 13051834 frs-core:WithinOneYear 2024-11-30 13051834 frs-core:ShareCapital 2024-11-30 13051834 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30
Registered number: 13051834
Cannon Fire Safety Limited
Unaudited Financial Statements
For The Year Ended 30 November 2025
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 13051834
2025 2024
Notes £ £ £ £
FIXED ASSETS
Intangible Assets 4 44,640 -
Tangible Assets 5 139,677 87,087
184,317 87,087
CURRENT ASSETS
Stocks 6 5,449 48,802
Debtors 7 1,517,976 1,171,269
Cash at bank and in hand 519,024 109,740
2,042,449 1,329,811
Creditors: Amounts Falling Due Within One Year 8 (1,553,935 ) (844,944 )
NET CURRENT ASSETS (LIABILITIES) 488,514 484,867
TOTAL ASSETS LESS CURRENT LIABILITIES 672,831 571,954
Creditors: Amounts Falling Due After More Than One Year 9 (291,154 ) (324,188 )
NET ASSETS 381,677 247,766
CAPITAL AND RESERVES
Called up share capital 12 50,000 50,000
Profit and Loss Account 331,677 197,766
SHAREHOLDERS' FUNDS 381,677 247,766
Page 1
Page 2
For the year ending 30 November 2025 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
N K Jackson
Director
28th August 2026
The notes on pages 3 to 6 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Cannon Fire Safety Limited is a private company, limited by shares, incorporated in England & Wales, registered number 13051834 . The registered office is Suite 2, 720 Mandarin Court, Centre Park, Warrington, WA1 1GG.
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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. 
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 10 years.
2.4. 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:
Motor Vehicles 25% Reducing Balance
Fixtures & Fittings 10% Straight Line
Office & Computer Equipment 20% Straight Line
2.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
Page 3
Page 4
2.7. 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 11 (2024: 15)
11 15
4. Intangible Assets
Goodwill
£
Cost
As at 1 December 2024 -
Additions 49,600
As at 30 November 2025 49,600
Amortisation
As at 1 December 2024 -
Provided during the period 4,960
As at 30 November 2025 4,960
Net Book Value
As at 30 November 2025 44,640
As at 1 December 2024 -
Page 4
Page 5
5. Tangible Assets
Motor Vehicles Office & Computer Equipment Total
£ £ £
Cost
As at 1 December 2024 82,662 5,984 88,646
Additions 90,544 2,825 93,369
Disposals (25,197 ) - (25,197 )
As at 30 November 2025 148,009 8,809 156,818
Depreciation
As at 1 December 2024 - 1,559 1,559
Provided during the period 17,516 1,216 18,732
Disposals (3,150 ) - (3,150 )
As at 30 November 2025 14,366 2,775 17,141
Net Book Value
As at 30 November 2025 133,643 6,034 139,677
As at 1 December 2024 82,662 4,425 87,087
6. Stocks
2025 2024
£ £
Work in progress 5,449 48,802
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 321,524 155,824
Amounts recoverable on contracts 1,012,866 757,672
Amounts owed by group undertakings 138,554 136,041
Other debtors 45,032 121,732
1,517,976 1,171,269
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 39,834 21,345
Trade creditors 357,752 399,548
Bank loans and overdrafts 56,667 56,667
Amounts owed to group undertakings 117,601 185,530
Other creditors 928,438 155,874
Taxation and social security 53,643 25,980
1,553,935 844,944
Page 5
Page 6
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 83,376 64,033
Bank loans 207,778 260,155
291,154 324,188
Of the creditors falling due after more than one year the following amounts are due after more than five years.
2025 2024
£ £
Bank loans - 33,056
10. Secured Creditors
Of the creditors the following amounts are secured.
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 123,210 85,378
Bank loans and overdrafts 264,445 316,822
11. Obligations Under Finance Leases and Hire Purchase
2025 2024
£ £
The future minimum finance lease payments are as follows:
Not later than one year 39,834 21,345
Later than one year and not later than five years 83,376 64,033
123,210 85,378
123,210 85,378
12. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 50,000 50,000
13. Ultimate Controlling Party
Cannon Fire Safety Limited is 100% owned by Asset Protection Group (UK Holdings) Limited , a company incorporated in England and Wales at the same registered address.
The ultimate parent company is Asset Protection Group Limited, a company incorporated in England and Wales at the same registered address.
Page 6