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Registered number: 06347031
Fire Technology International Limited
Unaudited Financial Statements
For The Year Ended 31 January 2026
Kent Coast Accounts Ltd
AAT Licensed Accountants
Marlowe Innovation Centre
Marlowe Way
Ramsgate
Kent
CT12 6FA
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—8
Page 1
Balance Sheet
Registered number: 06347031
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 470,750 413,782
470,750 413,782
CURRENT ASSETS
Stocks 6 475,009 468,994
Debtors 7 797,142 661,277
Cash at bank and in hand 601,973 516,729
1,874,124 1,647,000
Creditors: Amounts Falling Due Within One Year 8 (813,278 ) (730,103 )
NET CURRENT ASSETS (LIABILITIES) 1,060,846 916,897
TOTAL ASSETS LESS CURRENT LIABILITIES 1,531,596 1,330,679
Creditors: Amounts Falling Due After More Than One Year 9 (10,575 ) (16,587 )
PROVISIONS FOR LIABILITIES
Deferred Taxation 11 (38,506 ) (31,854 )
NET ASSETS 1,482,515 1,282,238
CAPITAL AND RESERVES
Called up share capital 12 100 100
Profit and Loss Account 1,482,415 1,282,138
SHAREHOLDERS' FUNDS 1,482,515 1,282,238
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For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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 Andrew Hunt
Director
12th October 2026
The notes on pages 3 to 8 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Fire Technology International Limited is a private company, limited by shares, incorporated in England & Wales, registered number 06347031 . The registered office is Unit 33, Telegraph Hill Industrial Park, Laundry Road, Minster, Ramsgate, Kent, CT12 4HL.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. it also requires management to exercise judgment in applying the Company's accounting policies.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. Turnover
Turnover
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
Rendering of services
Revenue from contracts to provide services is recognised in the period in which the services are provided, in accordance with the stage of completion of the contract, when the following conditions are met:
  • the amount of revenue can be measured reliably;
  • it is probable that the Company will receive the consideration due under the contract;
  • the stage of completion at the end of the reporting period can be measured reliably; and
  • the costs incurred and the costs to complete the contract can be measured reliably.
Sale of goods
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer. This is usually at the point when the customer signs for delivery of the goods.
2.4. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer's interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis to the Statement of comprehensive income over its useful economic life of 10 years.
2.5. Tangible Fixed Assets and Depreciation
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.
Depreciation is provided on the following basis:
Freehold 50 years straight line
Leasehold 6 years
Plant & Machinery 16% to 20% straight line
Motor Vehicles 20% reducing balance
Fixtures & Fittings 25% reducing balance
Computer Equipment 25% straight line
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The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.
The land value is separated from the property price, with the land being depreciated over a 50-year period.
Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in the Statement of comprehensive income.
Assets considered to lose their value fully in the first year of acquisition are fully depreciation upon acquisition.
2.6. Leasing and Hire Purchase Contracts
Hire purchase contracts and finance leases
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Such assets are depreciated over their useful lives. The capital element of future payments is included within creditors, while the interest element is charged to the Statement of Comprehensive Income over the period of the lease so as to produce a constant periodic rate of charge on the remaining balance of the liability.
Operating leases
Rentals paid under operating leases are charged to the Statement of Comprehensive Income on a straight-line basis over the lease term.
Benefits received and receivable as an incentive to enter into an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is more representative of the time pattern of the lessee’s benefit from the use of the leased asset.
2.7. Stocks and Work in Progress
Stocks are stated at the lower of cost and net realisable value.
2.8. Taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in the Statement of comprehensive income, except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company Operates and generates income.
Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the Balance sheet date, except that:
  • The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and
  • Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met.
Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
2.9. Pensions
The Company operates a defined contribution pension scheme for its employees. A defined contribution scheme is a pension plan under which the Company pays fixed contributions into a separate entity and has no legal or constructive obligation to pay further amounts once the contributions have been made.
Contributions are recognised as an expense in the Statement of Comprehensive Income in the period to which they relate. Contributions payable that are unpaid at the year end are shown as accruals in the Balance Sheet. The scheme assets are held separately from those of the Company in independently administered funds.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 16 (2025: 14)
16 14
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4. Intangible Assets
Goodwill
£
Cost
As at 1 February 2025 10,000
As at 31 January 2026 10,000
Amortisation
As at 1 February 2025 10,000
As at 31 January 2026 10,000
Net Book Value
As at 31 January 2026 -
As at 1 February 2025 -
5. Tangible Assets
Land & Property
Freehold Leasehold Plant & Machinery Motor Vehicles
£ £ £ £
Cost
As at 1 February 2025 248,087 43,423 19,307 215,946
Additions - 4,329 8,006 87,683
Disposals - - - (5,255 )
As at 31 January 2026 248,087 47,752 27,313 298,374
Depreciation
As at 1 February 2025 - 28,139 8,953 83,067
Provided during the period - - 2,782 36,827
Disposals - - - (2,968 )
As at 31 January 2026 - 28,139 11,735 116,926
Net Book Value
As at 31 January 2026 248,087 19,613 15,578 181,448
As at 1 February 2025 248,087 15,284 10,354 132,879
Fixtures & Fittings Computer Equipment Total
£ £ £
Cost
As at 1 February 2025 33,176 7,705 567,644
Additions 354 1,166 101,538
Disposals - - (5,255 )
As at 31 January 2026 33,530 8,871 663,927
...CONTINUED
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Depreciation
As at 1 February 2025 29,576 4,127 153,862
Provided during the period 1,497 1,177 42,283
Disposals - - (2,968 )
As at 31 January 2026 31,073 5,304 193,177
Net Book Value
As at 31 January 2026 2,457 3,567 470,750
As at 1 February 2025 3,600 3,578 413,782
6. Stocks
2026 2025
£ £
Materials 3,692 3,692
Work in progress 471,317 465,302
475,009 468,994
7. Debtors
2026 2025
£ £
Due within one year
Trade debtors 35,823 50,588
Other debtors 756,194 211,713
792,017 262,301
Due after more than one year
Amounts recoverable on contracts 5,125 5,125
Other debtors - 393,851
5,125 398,976
797,142 661,277
8. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 10,044 3,569
Trade creditors 620,369 205,642
Bank loans and overdrafts 10,462 10,204
Other creditors 65,049 371,348
Taxation and social security 107,354 139,340
813,278 730,103
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9. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 8,847 4,422
Bank loans 1,728 12,165
10,575 16,587
10. Obligations Under Finance Leases and Hire Purchase
2026 2025
£ £
The future minimum finance lease payments are as follows:
Not later than one year 10,044 3,569
Later than one year and not later than five years 8,847 4,422
18,891 7,991
18,891 7,991
11. Deferred Taxation
The provision for deferred taxation is made up from fair value valuation surplus measurements.
Deferred taxation is recognised at each valuation period based on measurement of deferred tax liabilities and asset reflects 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.
2026 2025
£ £
Other timing differences 38,506 31,854
12. Share Capital
2026 2025
Allotted, called up and fully paid £ £
100 Ordinary Shares of £ 1.000 each 100 100
13. Pension Commitments
The Company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Company in an independently administered fund.  Contributions totalling 2026 - £nil (2025 - £323) were payable to the fund at the balance sheet date and are included in creditors.
14. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
As at 1 February 2025 Amounts advanced Amounts repaid Amounts written off As at 31 January 2026
£ £ £ £ £
Mr Andrew Hunt - 134,384 82,889 - 51,495
The director’s loan is unsecured. Interest is charged annually at 3.75% per annum, calculated on daily closing overdrawn balances. The total amount outstanding at 31 January 2026, including accrued interest, was £51,496. The highest amount outstanding during the year, including the year-end interest charge, was £51,496. Interest charged for the year totalled £354.
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15. Related Party Transactions
During the year, the Company advanced an interest-free loan to a company under common control, by virtue of the same director and person with significant control. The balance outstanding at the year end was £343,851 (2025: £343,851).
The loan is unsecured, interest free, and has no fixed repayment terms. It is, however, expected to be repaid within five years.
16. Ultimate Controlling Party
The company's ultimate controlling party is Andrew Lewis HUNT by virtue of his ownership of 100% of the issued share capital in the company.
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