Fire Engineering Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: NI629547

		31 March 2026		31 March 2025
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	5		10,178		6,584

			10,178		6,584
CURRENT ASSETS
Debtors	6	119,201		81,529
Cash at bank and in hand		29,226		16,165

		148,427		97,694
Creditors: Amounts Falling Due Within One Year	7	(51,038 )		(29,797 )

NET CURRENT ASSETS (LIABILITIES)			97,389		67,897

TOTAL ASSETS LESS CURRENT LIABILITIES			107,567		74,481

PROVISIONS FOR LIABILITIES
Deferred Taxation			(2,128 )		(1,439 )

NET ASSETS			105,439		73,042

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			105,339		72,942

SHAREHOLDERS' FUNDS			105,439		73,042

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Fire Engineering Ltd

Balance Sheet (continued)

As At 31 March 2026

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

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Jamie Freeman Director	Mr Spencer Allen Director
30 September 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Fire Engineering Ltd is a private company, limited by shares, incorporated in Northern Ireland, registered number NI629547 . The registered office is Office 12 Enterprise Causeway, 17 Sandel Village, Knocklynn, Coleraine, BT52 1WW.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to the profit and loss account over its estimated economic life of 5 years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% straight line
Computer Equipment	33% straight line

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income 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 profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and 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 end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Fire Engineering Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 8 (2025: 7)

4. Intangible Assets

	Other
	£
Cost
As at 1 April 2025	11,000

As at 31 March 2026	11,000

Amortisation
As at 1 April 2025	11,000

As at 31 March 2026	11,000

Net Book Value
As at 31 March 2026	-

As at 1 April 2025	-

5. Tangible Assets

	Plant & Machinery	Computer Equipment	Total
	£	£	£
Cost
As at 1 April 2025	6,142	13,437	19,579
Additions	5,835	3,061	8,896

As at 31 March 2026	11,977	16,498	28,475

Depreciation
As at 1 April 2025	5,124	7,871	12,995
Provided during the period	1,159	4,143	5,302

As at 31 March 2026	6,283	12,014	18,297

Net Book Value
As at 31 March 2026	5,694	4,484	10,178

As at 1 April 2025	1,018	5,566	6,584

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Fire Engineering Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2026

6. Debtors

	31 March 2026	31 March 2025
	£	£
Due within one year
Trade debtors	88,280	53,594
Other debtors	30,921	27,935

	119,201	81,529

7. Creditors: Amounts Falling Due Within One Year

	31 March 2026	31 March 2025
	£	£
Trade creditors	2,037	2,333
Other creditors	965	796
Taxation and social security	48,036	26,668

	51,038	29,797

8. Share Capital

	31 March 2026	31 March 2025
	£	£
Allotted, Called up and fully paid	100	100

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