Acorah Software Products - Accounts Production 19.4.300 false true 31 December 2024 1 January 2024 false 3 September 2026 1 January 2025 31 December 2025 31 December 2025 05275297 Mr Jon Pearson Mr Shane Bennett Mr Jon Pearson iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 05275297 2024-12-31 05275297 2025-12-31 05275297 2025-01-01 2025-12-31 05275297 frs-core:CurrentFinancialInstruments 2025-12-31 05275297 frs-core:Non-currentFinancialInstruments 2025-12-31 05275297 frs-core:ComputerEquipment 2025-12-31 05275297 frs-core:ComputerEquipment 2025-01-01 2025-12-31 05275297 frs-core:ComputerEquipment 2024-12-31 05275297 frs-core:FurnitureFittings 2025-12-31 05275297 frs-core:FurnitureFittings 2025-01-01 2025-12-31 05275297 frs-core:FurnitureFittings 2024-12-31 05275297 frs-core:NetGoodwill 2025-12-31 05275297 frs-core:NetGoodwill 2025-01-01 2025-12-31 05275297 frs-core:NetGoodwill 2024-12-31 05275297 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-12-31 05275297 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-01-01 2025-12-31 05275297 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-12-31 05275297 frs-core:MotorVehicles 2025-12-31 05275297 frs-core:MotorVehicles 2025-01-01 2025-12-31 05275297 frs-core:MotorVehicles 2024-12-31 05275297 frs-core:PlantMachinery 2025-01-01 2025-12-31 05275297 frs-core:ShareCapital 2025-12-31 05275297 frs-core:RetainedEarningsAccumulatedLosses 2025-12-31 05275297 frs-bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 05275297 frs-bus:FilletedAccounts 2025-01-01 2025-12-31 05275297 frs-bus:SmallEntities 2025-01-01 2025-12-31 05275297 frs-bus:Audited 2025-01-01 2025-12-31 05275297 frs-bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 05275297 frs-bus:Director1 2025-01-01 2025-12-31 05275297 frs-bus:Director2 2025-01-01 2025-12-31 05275297 frs-bus:CompanySecretary1 2025-01-01 2025-12-31 05275297 frs-countries:EnglandWales 2025-01-01 2025-12-31 05275297 2023-12-31 05275297 2024-12-31 05275297 2024-01-01 2024-12-31 05275297 frs-core:CurrentFinancialInstruments 2024-12-31 05275297 frs-core:Non-currentFinancialInstruments 2024-12-31 05275297 frs-core:ShareCapital 2024-12-31 05275297 frs-core:RetainedEarningsAccumulatedLosses 2024-12-31
Registered number: 05275297
Nu Fire & Security Ltd
Financial Statements
For The Year Ended 31 December 2025
ADC Accountants Limited
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 05275297
2025 2024
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 290,236 312,752
290,236 312,752
CURRENT ASSETS
Stocks 6 15,288 14,650
Debtors 7 134,245 157,961
Cash at bank and in hand 176,335 154,828
325,868 327,439
Creditors: Amounts Falling Due Within One Year 8 (363,499 ) (350,756 )
NET CURRENT ASSETS (LIABILITIES) (37,631 ) (23,317 )
TOTAL ASSETS LESS CURRENT LIABILITIES 252,605 289,435
Creditors: Amounts Falling Due After More Than One Year 9 (6,672 ) (22,814 )
NET ASSETS 245,933 266,621
CAPITAL AND RESERVES
Called up share capital 10 20,100 20,100
Profit and Loss Account 225,833 246,521
SHAREHOLDERS' FUNDS 245,933 266,621
Page 1
Page 2
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
Mr Jon Pearson
Director
Mr Shane Bennett
Director
03/09/2026
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Nu Fire & Security Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05275297 . The registered office is 122 Oldham Road, Middleton, Manchester, M24 1AX.
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. This is usually at the point that the customer has signed for the delivery of the goods.
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 profit and loss account over its estimated economic life.
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:
Freehold 2% Straight line
Plant & Machinery 25% Reducing balance
Motor Vehicles 25% Reducing balance
Fixtures & Fittings 25% Reducing balance
Computer Equipment 25% Reducing balance
Page 3
Page 4
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.
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 year 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 asset reflects 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 or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also 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: 14 (2024: 14)
14 14
Page 4
Page 5
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2025 160,000
As at 31 December 2025 160,000
Amortisation
As at 1 January 2025 160,000
As at 31 December 2025 160,000
Net Book Value
As at 31 December 2025 -
As at 1 January 2025 -
5. Tangible Assets
Land & Property
Freehold Motor Vehicles Fixtures & Fittings Computer Equipment Total
£ £ £ £ £
Cost
As at 1 January 2025 260,658 121,540 6,375 26,746 415,319
Additions - 19,954 - - 19,954
Disposals - (25,986 ) - - (25,986 )
As at 31 December 2025 260,658 115,508 6,375 26,746 409,287
Depreciation
As at 1 January 2025 39,975 32,027 4,874 25,691 102,567
Provided during the period 5,213 22,620 275 350 28,458
Disposals - (11,974 ) - - (11,974 )
As at 31 December 2025 45,188 42,673 5,149 26,041 119,051
Net Book Value
As at 31 December 2025 215,470 72,835 1,226 705 290,236
As at 1 January 2025 220,683 89,513 1,501 1,055 312,752
Page 5
Page 6
6. Stocks
2025 2024
£ £
Materials 14,108 10,400
Work in progress 1,180 4,250
15,288 14,650
7. Debtors
2025 2024
£ £
Due within one year
Trade debtors 127,808 148,397
Prepayments and accrued income 1,566 -
Other debtors 4,871 9,564
134,245 157,961
8. Creditors: Amounts Falling Due Within One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 22,120 22,493
Trade creditors 23,114 18,261
Corporation tax 24,060 18,517
Other taxes and social security 10,043 8,915
VAT 16,462 17,955
Other creditors 3,013 3,013
Accruals and deferred income 264,097 250,948
Directors' loan accounts 590 10,654
363,499 350,756
9. Creditors: Amounts Falling Due After More Than One Year
2025 2024
£ £
Net obligations under finance lease and hire purchase contracts 6,672 22,814
10. Share Capital
2025 2024
£ £
Allotted, Called up and fully paid 20,100 20,100
Page 6
Page 7
11. FRC's Ethical Standard - Provision Available for Small Entities
In common with other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.
12. Audit Information
The auditor's report on the accounts of Nu Fire & Security Ltd for the year ended 31 December 2025 was unqualified.
The auditor's report was signed by Mr. Steven Hodson FCCA (Senior Statutory Auditor) for and on behalf of ADC Accountants Ltd , Statutory Auditor.
Page 7