The notes on pages 2 to 14 form part of these financial statements.

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 income and expenditure account within the financial statements.true

NW Firecontrol Ltd is a private company limited by guarantee incorporated in England and Wales. The registered office is North West Fire Control, Lingley Mere Business Park, Lingley Green Avenue, Warrington, Cheshire, England, WA5 3UZ.

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 impact of disclosure requirements of the Retirement Benefits Scheme in both the current year (2026) and the comparative year (2025) the pension costs were less than the contributions made resulting in a surplus before actuarial losses in both years. The company has an agreement with each of the authorities (who jointly control the company) that contains obligations about the ongoing funding of the company, including pension contributions.

The company has net current liabilities of £612,474 (2025: £67,700), the directors do not consider this an indication of going concern issues as included in creditors amounts falling due within one year is a capital grant of £614,685 (2025: £450,603) relating to intangible fixed assets which is being released to the income and expenditure account in line with the depreciation of the asset.

After making enquiries and consideration of the points above, post balance sheet events and future developments the Directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future, being a period of twelve months after the date on which the report and financial statements are signed. For this reason, it continues to adopt the going concern basis in the financial statements.

Service charges represent costs recharged to the member authorities in accordance with contracts in force.

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.

Computer software is being amortised from 1 June 2014 as the software was brought into operation during May 2014.

Amortisation 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:

Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other accounts receivable and payable. Basic financial instruments are recognised at cost.

The carrying amount of deferred tax assets is reviewed at each reporting end date 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. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Employees of NW Firecontrol Limited participate in the Cheshire Pension Fund which is a defined benefit pension scheme. The scheme is a Local Government Pensions Scheme managed by Cheshire West and Chester Borough Council. The assets of the scheme are invested and managed independently of the finances of the company.

The operating costs of providing retirement benefits to employees are recognised in the accounting periods in which the benefits are earned. The related finance costs, expected return on assets and any other changes in fair value of the assets and liabilities, are recognised in the accounting period in which they arise. The operating costs, finance costs and expected return on assets are recognised in the statement of comprehensive income with any other changes in fair value of assets and liabilities being recognised in other comprehensive income.

A pension scheme surplus is recognised as an asset in the balance sheet to the extent that the employer can recover a surplus through reduced contributions or refunds in accordance with paragraph 28.22 of FRS 102.

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

The directors consider there to be no items in the financial statements where they have had to make significant judgements in the process of applying the group's accounting policies or key sources of estimations uncertainty, other than as stated below:

The present value of the defined benefit pension scheme liability depends on a number of factors that are determined on an actuarial basis using a variety of assumptions. The assumptions used in determining the net cost for pensions include the discount rate. Any changes in these assumptions, which are disclosed in note 12 will impact the carrying amount of the pension liability. Furthermore, a roll forward approach which projects results from the latest full actuarial valuations performed at 31 March 2022 has been used by the actuary in valuing the pensions liability at 31 March 2026. Any differences between the figures derived from the roll forward and approach and a full actuarial valuation would impact on the carrying amount of the pension asset/(liability).

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

The number of employees receiving remuneration in the year (excluding employer's national insurance and pension contributions) were as follows:

The company is limited by guarantee, not having a share capital and consequently the liability of members is limited, subject to an undertaking by each member to contribute to the net assets or liabilities of the company on winding up such amounts as may be required not exceeding £1.

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.

The Pension Scheme had a surplus at the balance sheet date of £4,307,100 (2025: £4,119,100). Due to the significant increase in the asset the directors have applied FRS 102 section 28.22 and assessed the maximum amount of asset that should be recognised to be equal to the discounted value of the economic benefit available as a reduction in future contributions, being £Nil (2025: £Nil).

These restrictions have resulted in a charge to other comprehensive income of £188,000 (2025: £2,791,100).

The amounts included in the balance sheet arising from the company's obligations in respect of defined benefit plans are as follows:

The defined benefit obligations arise from plans which are wholly unfunded.

The actual return on plan assets was £1,232,000 (2025 - £162,000).

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 31 March 2026 and of its surplus 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 Manchester Arena Public Inquiry in respect of the 2017 Manchester Arena attack commenced on 7 September 2020. The Inquiry was established on 22 October 2019 by the Home Secretary as an independent public inquiry to investigate the deaths of the victims of the attack.

On 16 December 2025, a global settlement was reached for the civil claims brought by the families. The legal actions, which represented over 350 bereaved families and survivors, formally compromised and resolved claims against the primary emergency and security bodies involved:

Greater Manchester Police

British Transport Police

SMG Europe Holdings (the arena operators)

Showsec International Ltd (the event security provider)

It is highly unlikely that any new, standard civil claims could be successfully raised against the emergency services.

The Directors have also considered potential exposure to additional legal and professional costs associated with the Heaton Park Synagogue, Manchester inquests. Whilst no such costs are currently anticipated beyond normal operational budgets, the conversion of the proceedings to a public inquiry, or a decision by the Company to seek Interested Person status, could result in additional unforeseen expenditure. The Directors do not consider this to materially affect the Company's ability to continue as a going concern.

Minimum lease payments under non-cancellable operating leases fall due as follows:

The lease is for a term of 25 years with effect from 14 July 2008. The rent is subject to a review on each fifth year of the term when the rent will increase by a multiple of 1.025. The company currently pays rent of £433,584 per quarter.

From 1 April 2014 there is a grant in place from DCLG which will provide an ongoing contribution of 66% of the rental costs for the duration of the lease. The disclosures above are disclosed gross of the grant.

In common with many other businesses of our size and nature we use our auditors to prepare and submit returns to the tax authorities and assist with the preparation of the financial statements.

The controlling parties are the four subscriber members being Cheshire Fire Authority, Cumbria Commissioner Fire and Rescue Authority, Greater Manchester Combined Authority and Lancashire Combined Fire Authority each with 25% control and as such there is no singular ultimate controlling party.

Lead authority for North West Region

S31 Funding is provided by the Ministry of Housing, Communities & Local Government (MHD) previously; Home Office, Department for Levelling Up, Housing and Communities (DLR) , Department of Communities and Local Government (DCLG), annually to cover 66% of the building lease. This is paid to GMCA from DLR as the lead authority for the North West region .In the period under review, the required grant was £1,144,655 (2025: £1,143,392) the company received £1,144,666 (2025: £1,144,666) leaving a cumulative balance owing of £3,503 (2025: £3,514).