REGISTERED NUMBER: 05364227 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28 FEBRUARY 2026

FOR

C S G (FIRE & SECURITY) LTD.

Page

Balance sheet

1

Notes to the financial statements

3

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

100,340

464,904

100,340

464,904

Current assets

Stocks

7,000

7,000

Debtors

6

260,624

199,664

Cash at bank

1,016,683

1,242,953

1,284,307

1,449,617

Creditors

Amounts falling due within one year

7

240,543

655,993

Net current assets

1,043,764

793,624

Total assets less current liabilities

1,144,104

1,258,528

Creditors

Amounts falling due after more than one year

8

(52,083

)

-

Provisions for liabilities

11

(14,774

)

(41,867

)

Net assets

1,077,247

1,216,661

Capital and reserves

Called up share capital

12

280

280

Revaluation reserve

13

-

145,544

Capital redemption reserve

90

90

Retained earnings

1,076,877

1,070,747

Shareholders' funds

1,077,247

1,216,661

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the director and authorised for issue on 4 September 2026 and were signed by:

Mr J D Rowland - Director

1.	Statutory information

CSG (Fire & Security) Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 05364227. The registered office address and business address is Unit 8 Lindbergh Road, Ferndown Industrial Estate, Wimborne, Dorset, BH21 7SP.

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 represents income generated from the installation and maintenance of security systems, net of VAT where applicable.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of businesses in both 2013 and 2016 has been fully amortised in the year of acquisition.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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.

Improvements to property

-

Straight line over 6 years

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on cost

Computer equipment

-

25% on reducing balance

Freehold property is revalued with sufficient regularity to ensure a true and fair view.

Stocks

Stock and Work In Progress are valued at the lower of cost and net realisable value.

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 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.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

Group accounts

The financial statements present information about the company as an individual undertaking and not about its group. The company and its parent comprise a small-sized group. The group has therefore taken advantage of the exemptions provided by section 399 of the Companies Act 2006 not to prepare group accounts.

3.	Employees and directors

The average number of employees during the year was 14 (2025 - 14 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 March 2025

and 28 February 2026

45,000

Amortisation

At 1 March 2025

and 28 February 2026

45,000

Net book value

At 28 February 2026

-

At 28 February 2025

-

5.	Tangible fixed assets

Improvements

Freehold

to

Plant and

property

property

machinery

£

£

£

Cost

At 1 March 2025

440,000

-

28,374

Additions

-

28,630

-

Disposals

(440,000

)

-

-

At 28 February 2026

-

28,630

28,374

Depreciation

At 1 March 2025

-

-

14,313

Charge for year

-

4,772

3,515

Eliminated on disposal

-

-

-

At 28 February 2026

-

4,772

17,828

Net book value

At 28 February 2026

-

23,858

10,546

At 28 February 2025

440,000

-

14,061

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

Cost

At 1 March 2025

9,760

155,684

8,646

642,464

Additions

-

82,095

1,065

111,790

Disposals

-

(82,970

)

-

(522,970

)

At 28 February 2026

9,760

154,809

9,711

231,284

Depreciation

At 1 March 2025

8,261

149,597

5,389

177,560

Charge for year

375

26,612

1,080

36,354

Eliminated on disposal

-

(82,970

)

-

(82,970

)

At 28 February 2026

8,636

93,239

6,469

130,944

Net book value

At 28 February 2026

1,124

61,570

3,242

100,340

At 28 February 2025

1,499

6,087

3,257

464,904

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

Motor

vehicles

£

Cost

Additions

82,094

At 28 February 2026

82,094

Depreciation

Charge for year

20,524

At 28 February 2026

20,524

Net book value

At 28 February 2026

61,570

6.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

241,386

188,996

Other debtors

5,000

1,680

Prepayments and accrued income

14,238

8,988

260,624

199,664

7.

Creditors: amounts falling due within one year

2026

2025

£

£

Hire purchase contracts (see note 9)

4,532

-

Trade creditors

98,802

120,270

Amounts owed to group undertakings

4,226

430,838

Tax

66,856

24,156

Social security and other taxes

8,670

-

VAT

16,258

40,927

Other creditors

2,006

2,704

Accruals and deferred income

39,193

37,098

240,543

655,993

8.

Creditors: amounts falling due after more than one year

2026

2025

£

£

Hire purchase contracts (see note 9)

52,083

-

9.	Leasing agreements

Minimum lease payments fall due as follows:

Hire purchase

contracts

2026

2025

£

£

Net obligations repayable:

Within one year

4,532

-

Between one and five years

52,083

-

56,615

-

Non-cancellable

operating leases

2026

2025

£

£

Within one year

40,284

7,136

Between one and five years

97,387

13,083

137,671

20,219

10.	Secured debts

The following secured debts are included within creditors:

2026

2025

£

£

Hire purchase contracts

56,615

-

11.	Provisions for liabilities

2026

2025

£

£

Deferred tax

14,774

41,867

Deferred

tax

£

Balance at 1 March 2025

41,867

Charge to Income statement during year

13,485

Credit to revaluation reserve

(40,578

)

Balance at 28 February 2026

14,774

12.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary A

£1

100

100

180

Ordinary B

£1

180

180

280

280

13.

Reserves

Revaluation

reserve

£

At 1 March 2025

145,544

Movement in year

40,578

Transfers of realised gains

(186,122

)

At 28 February 2026

-

14.	Ultimate controlling party

The company is controlled by the director, Mr J Rowland, by virtue of their 100% holding of the issued share capital of the parent company, CSG Holdings (Southern) Ltd, registered at Faulkner House, 31 West Street, Wimborne, Dorset, BH21 1JS.