These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

Fire Design Solutions Limited is a private company limited by shares incorporated in England and Wales. The registered office is 152-154 London Road, Greenhithe, Dartford, Kent, United Kingdom, DA9 9JW.

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

At the reporting date, the Company was in a net liability position of £824,989 (2024: £186,100). This position arises principally from amounts due to fellow group undertakings. Excluding these intra-group balances, the Company would have been in a net asset position at the reporting date.

The Company is currently engaged on two contracts which are expected to be completed during the forthcoming financial period. Following completion of these contracts, it is the intention of the directors and shareholders that the Company will cease trading and, subject to settling all liabilities, be closed.

In assessing the appropriateness of the going concern basis of accounting, the directors have considered the Company's forecast cash flows through to the completion of its remaining contracts and the settlement of its liabilities. The directors have also received confirmation from the parent company, GSAR Group Holdings Limited, that it will continue to provide financial support as necessary to enable the Company to meet its obligations as they fall due.

Based on the expected completion of the remaining contracts, the anticipated cash inflows arising therefrom and the continuing financial support of the parent company, the directors are satisfied that the Company will have sufficient resources to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of these financial statements. Accordingly, the financial statements have been prepared on the going concern basis.

Turnover represents the fair value of consideration receivable for services provided during the year, net of VAT and trade discounts.

Revenue from contracts is recognised over time as performance obligations are satisfied. Progress towards completion is measured by reference to the value of work certified and applications for payment submitted to customers at the reporting date, adjusted where necessary to reflect the directors' assessment of the recoverability and status of uncertified work.

Under this method, turnover includes amounts attributable to work performed but not yet invoiced at the reporting date. Amounts recognised in excess of invoices raised are included within gross amounts owed by contract customers.

The directors consider that recognition of revenue by reference to applications for payment provides a reliable measure of performance and reflects the value of work completed and the transfer of services to customers during the period.

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

The asset's residual values and useful lives are reviewed, and adjusted, if appropriate, at the end of each reporting period. The effect of any change is accounted for prespectively

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

The tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

During the year, the company changed its accounting policy for recognising revenue on long-term contracts.

Previously, contract revenue was recognised by reference to the stage of completion determined using a cost-to-complete methodology. Under the revised policy, revenue is recognised by reference to applications for payment submitted to customers, adjusted where appropriate for the directors' assessment of work completed and recoverability.

The directors believe that the revised policy provides more relevant and reliable information to users of the financial statements as it better reflects the value of work performed and the basis upon which contracts are managed, monitored and charged to customers.

The change has been applied retrospectively in accordance with FRS 102. Accordingly, comparative information has been restated and a prior period adjustment has been recognised.

The company’s revised accounting policies are set out in Note 1 and the effect of the change on the comparative period is set out in Note 14.

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

The directors exercise judgement in determining the value of work completed at the reporting date and the recoverability of amounts due under contracts.

Revenue is recognised by reference to applications for payment submitted to customers, adjusted where necessary to reflect the directors' assessment of work completed and recoverable.

These assessments are based on contractual arrangements, project progress and discussions with customers. Actual outcomes may differ from these estimates, which could result in adjustments to revenue and contract asset balances in future periods.

The average monthly number of persons (including directors) employed by the company during the year was:

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 30 September 2025 and of its loss for the year then ended;

• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

• have been prepared in accordance with the requirements of the Companies Act 2006.

The company operates an invoice discounting facility secured against certain trade receivables. At 30 September 2025, £209,071 of trade receivables had been assigned as security and £nil was drawn under the facility.

The company has entered into a cross-guarantee and debenture in favour of Arbuthnot Commercial Asset Based Lending Limited in respect of banking facilities provided to fellow group undertakings. The directors do not expect any liability to arise under the guarantee.

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

The ultimate parent company is GSAR Group Holdings Limited. Copies of the consolidated accounts can be obtained from 152-154 London Road, Greenhithe, United Kingdom, DA9 9JW.

During the year, the company changed its accounting policy for recognising revenue on long-term contracts. Previously, contract revenue was recognised by reference to the stage of completion determined using a cost-to-complete methodology. Under the revised policy, revenue is recognised by reference to applications for payment submitted to customers, adjusted where appropriate for the directors' assessment of work completed and recoverability. Comparative figures have been restated and the resulting adjustment has been recognised through opening reserves.

Following a retrospective review of work in progress balances, management identified certain balances that should have been identified as irrecoverable in the prior year. Comparative figures have been restated and the resulting adjustment has been recognised through opening reserves.

Management undertook a review of inventory balances and identified the need for an additional provision in respect of obsolete stock that should have been recognised in the prior year. Comparative figures have been restated and the resulting adjustment has been recognised through opening reserves.

Management identified insurance related credit notes that had been issued in the prior year but had not been appropriately reflected in the financial statements. Comparative figures have been restated and the resulting adjustment has been recognised through opening reserves.

Following a review of historical bank reconciliation items, management identified a number of reconciling differences that should have been cleared in the prior year. Comparative figures have been restated and the resulting adjustment has been recognised through opening reserves.