Registration number: 02789391

Surefire Services Ltd

Contents

Company Information	1
Balance Sheet	2
Notes to the Financial Statements	3 to 8

Surefire Services Ltd

Company Information

Directors

M L Wheeler A J Wheal

Registered office

4 Swanbridge Industrial Estate Blackcroft Road Witham Essex United Kingdom CM8 3YN

Surefire Services Ltd

(Registration number: 02789391)
Balance Sheet as at 30 September 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	4	47,212	20,281
Current assets
Stocks	5	251,130	205,580
Debtors	6	5,026,873	4,204,084
Cash at bank and in hand		141,823	149,890
		5,419,826	4,559,554
Creditors: Amounts falling due within one year	7	(2,160,875)	(1,867,297)
Net current assets		3,258,951	2,692,257
Total assets less current liabilities		3,306,163	2,712,538
Provisions for liabilities		(10,136)	(3,546)
Net assets		3,296,027	2,708,992
Capital and reserves
Called up share capital		100	100
Retained earnings		3,295,927	2,708,892
Shareholders' funds		3,296,027	2,708,992

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 15 September 2026 and signed on its behalf by:
 

......................................... M L Wheeler Director

Surefire Services Ltd

Notes to the Financial Statements for the year ended 30 September 2025

1	General information

The company is a private company limited by share capital, incorporated in the United Kingdom.

The address of its registered office is:
4 Swanbridge Industrial Estate
Blackcroft Road
Witham
Essex
CM8 3YN
United Kingdom

These financial statements were authorised for issue by the Board on 15 September 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

Surefire Services Ltd

Notes to the Financial Statements for the year ended 30 September 2025

Audit report

The Independent Auditor's Report was unqualified.

The name of the Senior Statutory Auditor who signed the audit report on 15 September 2026 was Philip Parsons FCA, who signed for and on behalf of Clement Rabjohns Limited.

.........................................

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Surefire Services Ltd

Notes to the Financial Statements for the year ended 30 September 2025

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Plant and equipment	33% straight line
Fixtures and fittings	33% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are classified as operating leases. Payments made under operating leases are charged to profit or loss on a straight-line basis over the period of the lease.

Surefire Services Ltd

Notes to the Financial Statements for the year ended 30 September 2025

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 72 (2024 - 58).

Surefire Services Ltd

Notes to the Financial Statements for the year ended 30 September 2025

4	Tangible assets

	Plant and machinery £	Office equipment £	Total £
Cost or valuation
At 1 October 2024	21,981	48,058	70,039
Additions	5,288	43,301	48,589
At 30 September 2025	27,269	91,359	118,628
Depreciation
At 1 October 2024	17,705	32,053	49,758
Charge for the year	4,139	17,519	21,658
At 30 September 2025	21,844	49,572	71,416
Carrying amount
At 30 September 2025	5,425	41,787	47,212
At 30 September 2024	4,276	16,005	20,281

5

Stocks

	2025 £	2024 £
Other inventories	251,130	205,580

6

Debtors

Current	Note	2025 £	2024 £
Trade debtors		2,052,306	1,802,747
Amounts owed by related parties		2,770,000	2,195,000
Prepayments		185,169	200,492
Other debtors		19,398	5,845
		5,026,873	4,204,084

Surefire Services Ltd

Notes to the Financial Statements for the year ended 30 September 2025

7

Creditors

Creditors: amounts falling due within one year

	Note	2025 £	2024 £
Due within one year
Trade creditors		1,340,269	902,334
Amounts owed to group undertakings and undertakings in which the company has a participating interest		290,494	128,429
Taxation and social security		253,237	383,094
Accruals and deferred income		113,880	259,026
Other creditors		162,995	194,414
		2,160,875	1,867,297

8	Obligations under leases and hire purchase contracts

Operating leases

The total of future minimum lease payments is as follows:

	2025 £	2024 £
Not later than one year	76,690	133,083
Later than one year and not later than five years	71,870	48,195
	148,560	181,278

The amount of non-cancellable operating lease payments recognised as an expense during the year was £137,015 (2024 - £164,911).

9	Parent and ultimate parent undertaking

The company's immediate parent is EA-RS Group Limited, incorporated in the United Kingdom.

 The ultimate parent is EA-RS Fire Engineering Group Limited, incorporated in the United Kingdom.

  These financial statements are available upon request from 4 Swanbridge Industrial Park, Black Croft Road, Witham, Essex, CM8 3YN