REGISTERED NUMBER: 06675957 (England and Wales)

Unaudited Financial Statements

for the Year Ended

28 February 2026

for

Bryants Fire Appliances Ltd

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

D M Cooper

S Cooper

REGISTERED OFFICE:

Charnwood House

Harcourt Way

Meridian Business Park

Leicestershire

LE19 1WP

REGISTERED NUMBER:

06675957 (England and Wales)

ACCOUNTANTS:

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Bryants Fire Appliances Ltd for the year ended 28 February 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Bryants Fire Appliances Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Bryants Fire Appliances Ltd and state those matters that we have agreed to state to the Board of Directors of Bryants Fire Appliances Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Bryants Fire Appliances Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Bryants Fire Appliances Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Bryants Fire Appliances Ltd. You consider that Bryants Fire Appliances Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Bryants Fire Appliances Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

17 August 2026

FIXED ASSETS

Intangible assets

4

15,079

17,112

Tangible assets

5

26,142

30,756

41,221

47,868

CURRENT ASSETS

Stocks

7,443

10,612

Debtors

6

56,615

51,753

Cash at bank and in hand

33,848

22,292

97,906

84,657

CREDITORS

Amounts falling due within one year

7

58,137

55,232

NET CURRENT ASSETS

39,769

29,425

TOTAL ASSETS LESS CURRENT LIABILITIES

80,990

77,293

CREDITORS

Amounts falling due after more than one year

8

(1,888

)

(7,240

)

PROVISIONS FOR LIABILITIES

(6,170

)

(7,653

)

NET ASSETS

72,932

62,400

CAPITAL AND RESERVES

Called up share capital

10

100

100

Retained earnings

72,832

62,300

SHAREHOLDERS' FUNDS

72,932

62,400

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 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 17 August 2026 and were signed on its behalf by:

D M Cooper - Director

1.	STATUTORY INFORMATION

Bryants Fire Appliances Ltd 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 represents sales of goods and supply of services net of VAT and trade discounts. Turnover is recognised when the goods are physically delivered to the customer or in the case of services, on completion of the contract. When a contract has only been partially completed at the balance sheet date turnover represents the value of the service provided to date based on a proportion of the total expected consideration at completion.

Goodwill

In 2023 goodwill was paid in connection with the acquisition of another business. This is being amortised evenly over its estimated useful life of ten years.

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.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

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 5 (2025 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 March 2025

and 28 February 2026

40,331

AMORTISATION

At 1 March 2025

23,219

Amortisation for year

2,033

At 28 February 2026

25,252

NET BOOK VALUE

At 28 February 2026

15,079

At 28 February 2025

17,112

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 March 2025

3,885

3,664

79,975

4,499

92,023

Additions

-

1,475

-

711

2,186

At 28 February 2026

3,885

5,139

79,975

5,210

94,209

DEPRECIATION

At 1 March 2025

2,058

2,879

52,643

3,687

61,267

Charge for year

558

461

5,287

494

6,800

At 28 February 2026

2,616

3,340

57,930

4,181

68,067

NET BOOK VALUE

At 28 February 2026

1,269

1,799

22,045

1,029

26,142

At 28 February 2025

1,827

785

27,332

812

30,756

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Trade debtors

53,419

49,002

Other debtors

3,196

2,751

56,615

51,753

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.26

28.2.25

£

£

Hire purchase contracts

5,352

4,917

Trade creditors

5,799

12,152

Taxation and social security

36,474

20,594

Other creditors

10,512

17,569

58,137

55,232

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

28.2.26

28.2.25

£

£

Hire purchase contracts

1,888

7,240

9.	SECURED DEBTS

The following secured debts are included within creditors:

28.2.26

28.2.25

£

£

Hire purchase contracts

7,240

12,157

The hire purchase contracts are secured on the assets to which they relate.

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.26

28.2.25

value:

£

£

100

Ordinary

£1

100

100

11.	OTHER FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £10,010 (2025 - £1,029).