REGISTERED NUMBER: 05673354 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

BLACK & WHITE FIRE SAFETY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

C A Herbert

M Herbert

A A Herbert

A Gillespie

B Wilson

REGISTERED OFFICE:

Britannia House

Boulton Road

Stevenage

Hertfordshire

SG1 4QX

REGISTERED NUMBER:

05673354 (England and Wales)

ACCOUNTANTS:

GB Accounting Solutions Limited

Building 115

Bedford Technology Park

Thurleigh

Bedford

Bedfordshire

MK44 2YA

FIXED ASSETS

Intangible assets

4

34,000

45,000

Tangible assets

5

1,206,710

1,197,048

1,240,710

1,242,048

CURRENT ASSETS

Stocks

40,000

40,000

Debtors

6

2,599,781

2,239,997

Cash at bank and in hand

749,773

1,283,063

3,389,554

3,563,060

CREDITORS

Amounts falling due within one year

7

(1,422,919

)

(1,888,080

)

NET CURRENT ASSETS

1,966,635

1,674,980

TOTAL ASSETS LESS CURRENT LIABILITIES

3,207,345

2,917,028

PROVISIONS FOR LIABILITIES

(9,113

)

(6,336

)

NET ASSETS

3,198,232

2,910,692

CAPITAL AND RESERVES

Called up share capital

250

250

Retained earnings

8

3,197,982

2,910,442

SHAREHOLDERS' FUNDS

3,198,232

2,910,692

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 22 September 2026 and were signed on its behalf by:

M Herbert - Director

1.	STATUTORY INFORMATION

Black & White Fire Safety 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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 69 (2024 - 67 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

45,000

AMORTISATION

Charge for year

11,000

At 31 December 2025

11,000

NET BOOK VALUE

At 31 December 2025

34,000

At 31 December 2024

45,000

5.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 January 2025

1,147,615

216,730

1,364,345

Additions

-

34,490

34,490

Disposals

-

(23,494

)

(23,494

)

At 31 December 2025

1,147,615

227,726

1,375,341

DEPRECIATION

At 1 January 2025

-

167,297

167,297

Charge for year

-

22,830

22,830

Eliminated on disposal

-

(21,496

)

(21,496

)

At 31 December 2025

-

168,631

168,631

NET BOOK VALUE

At 31 December 2025

1,147,615

59,095

1,206,710

At 31 December 2024

1,147,615

49,433

1,197,048

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

Plant and

machinery

etc

£

COST

At 1 January 2025

63,745

Transfer to ownership

(43,750

)

At 31 December 2025

19,995

DEPRECIATION

At 1 January 2025

42,810

Charge for year

4,999

Transfer to ownership

(32,813

)

At 31 December 2025

14,996

NET BOOK VALUE

At 31 December 2025

4,999

At 31 December 2024

20,935

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Trade debtors

2,203,163

1,932,126

Other debtors

396,618

307,871

2,599,781

2,239,997

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.25

31.12.24

£

£

Bank loans and overdrafts

22,973

71,113

Hire purchase contracts

3,438

20,634

Trade creditors

273,018

347,669

Amounts owed to group undertakings

3,162

3,162

Taxation and social security

548,501

849,430

Other creditors

571,827

596,072

1,422,919

1,888,080

8.

RESERVES

Retained

earnings

£

At 1 January 2025

2,910,442

Profit for the year

425,690

Dividends

(138,150

)

At 31 December 2025

3,197,982

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

31.12.25

31.12.24

£

£

M Herbert

Balance outstanding at start of year

249,948

176,364

Amounts advanced

66,353

249,948

Amounts repaid

-

(176,364

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

316,301

249,948