Company registration number: 09614152
Annual report and unaudited financial statements
for the year ended 30 June 2026
for
The Independent Fire Engineering & Distributors Association Ltd
(limited by guarantee)
Pages for filing with the Registrar
The Independent Fire Engineering & Distributors Association Ltd
(limited by guarantee)
Chartered Accountants’ Report to the Board of Directors for the preparation of the unaudited financial statements
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of The Independent Fire Engineering & Distributors Association Ltd for the year ended 30 June 2026 which comprise the Income and expenditure account, Balance sheet and the notes to the financial statements from the company’s accounting records and from information and explanations you have given us.
As a member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW’s regulations and guidance at https://www.icaew.com/regulation.
This report is made solely to the Board of Directors of The Independent Fire Engineering & Distributors Association Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of The Independent Fire Engineering & Distributors Association Ltd and state those matters that we have agreed to state to them, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Independent Fire Engineering & Distributors Association Ltd and its Board of Directors, as a body, for our work, or for this report.
It is your duty to ensure that The Independent Fire Engineering & Distributors Association Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and deficit of The Independent Fire Engineering & Distributors Association Ltd. You consider that The Independent Fire Engineering & Distributors Association Ltd is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of The Independent Fire Engineering & Distributors Association Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.
Mosley & Co
14 Market Place
Ramsbottom
Bury
Lancashire
BL0 9HT
United Kingdom
Date: 13 October 2026
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Company registration number: 09614152
The Independent Fire Engineering & Distributors Association Ltd
(limited by guarantee)
Balance sheet
as at 30 June 2026
2026 2025
Note £ £ £ £
Fixed assets
Tangible assets 4 11,663 13,745
11,663 13,745
Current assets
Stocks 4,487 4,764
Debtors 5 45,000 34,395
Cash at bank and in hand 142,687 174,419
192,174 213,578
Creditors: amounts falling due within one year
6 (22,799) (14,280)
Net current assets 169,375 199,298
Total assets less current liabilities 181,038 213,043
NET ASSETS 181,038 213,043
Reserves
Other reserves 125,224 125,224
Income and expenditure account 55,814 87,819
TOTAL RESERVES 181,038 213,043
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 30 June 2026.
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 to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
2
Company registration number: 09614152
The Independent Fire Engineering & Distributors Association Ltd
(limited by guarantee)
Balance sheet - continued
as at 30 June 2026
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 and expenditure account has not been delivered to the Registrar.
These financial statements were approved by the Board of directors and authorised for issue on 13 October 2026 and signed on its behalf by:
Mr C Payne, Director
13 October 2026
3
The Independent Fire Engineering & Distributors Association Ltd
(limited by guarantee)
Notes to the financial statements
for the year ended 30 June 2026
1 Company information
The Independent Fire Engineering & Distributors Association Ltd is a private company registered in England and Wales. Its registered number is 09614152. The company is limited by guarantee. Its registered office is The Barn, Radclive Road, Gawcott, Buckinghamshire, MK18 4AA.
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 historic cost convention.
Going concern
In preparing these financial statements, the directors have assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the directors take into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The directors consider that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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.:
Fixtures & fittings - 20% reducing balance
Motor vehicles - 25% straight line
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
4
The Independent Fire Engineering & Distributors Association Ltd
(limited by guarantee)
Notes to the financial statements - continued
for the year ended 30 June 2026
2 Accounting policies - continued
Taxation
Taxation for the year comprises current taxation. Tax is recognised in the Income and expenditure account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
Retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company’s pension scheme are charged to income and expenditure in the period to which they relate.
3 Average number of employees
During the year the average number of employees was 2 (2025 - 2).
4 Tangible fixed assets
Plant and machinery etc.

£
Cost
At 1 July 2025 63,562
Additions 7,987
Disposals (8,990)
At 30 June 2026 62,559
Depreciation
At 1 July 2025 49,817
Charge for year 3,326
Eliminated on disposal (2,247)
At 30 June 2026 50,896
Net book value
At 30 June 2026 11,663
At 30 June 2025 13,745
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The Independent Fire Engineering & Distributors Association Ltd
(limited by guarantee)
Notes to the financial statements - continued
for the year ended 30 June 2026
5 Debtors
2026 2025
£ £
Trade debtors 34,507 26,355
Other debtors 5,724 1,765
Prepayments and accrued income 4,769 6,275
45,000 34,395
6 Creditors: amounts falling due within one year
2026 2025
£ £
Trade creditors 7,521 361
Other creditors 6,450 6,307
Taxation 749 861
VAT payable 5,490 4,238
Social security and other tax 1,439 1,513
Accruals and deferred income 1,150 1,000
22,799 14,280
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