FL Fire Ltd - Accounts

FL Fire Ltd
Contents Page
For the year ended 31 May 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

FL Fire Ltd
Statement of Financial Position
As at 31 May 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	5,341	7,121
		5,341	7,121
Current assets
Debtors		23,760	29,108
Cash at bank and in hand		12,428	57
		36,188	29,165
Creditors: amount falling due within one year		(16,154)	(11,622)
Net current assets		20,034	17,543

Total assets less current liabilities		25,375	24,664
Creditors: amount falling due after more than one year		(2,027)	(4,226)
Net assets		23,348	20,438

Capital and reserves
Called up share capital		1	1
Profit and loss account		23,347	20,437
Shareholders' funds		23,348	20,438

For the year ended 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 24 July 2026 and were signed by:

-------------------------------
David Lee Collins
Director

1

FL Fire Ltd
Notes to the Abridged Financial Statements
For the year ended 31 May 2026

General Information

FL Fire Ltd is a private company, limited by shares, registered in England and Wales, registration number 15732744, registration address David Nugent & Co Ltd, 4a Moss Lane , Swinton, Manchester, Lancashire, M27 9SA.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Finance lease and hire purchase charges

The finance element of the rental payment is charged to the income statement on a straight line basis.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Motor Vehicles

25% Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

2.	Average number of employees Average number of employees during the year was 1 (2025 : 1).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Total
	£	£
At 01 June 2025	9,495	9,495
Additions	-	-
Disposals	-	-
At 31 May 2026	9,495	9,495
Depreciation
At 01 June 2025	2,374	2,374
Charge for year	1,780	1,780
On disposals	-	-
At 31 May 2026	4,154	4,154
Net book values
Closing balance as at 31 May 2026	5,341	5,341
Opening balance as at 01 June 2025	7,121	7,121

The net book value of Motor Vehicles includes £ 5,341 (2025 £7,121) in respect of assets leased under finance leases or hire purchase contracts.

2

Reports Dated : 27/07/2026	Registered Number: 15732744
England and Wales
FL FIRE LTD

Abridged Accounts

Period of accounts Start date: 01 June 2025 End date: 31 May 2026