Amthal Fire & Security Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—7

1. General Information

Amthal Fire & Security Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08004712 . The registered office is Unit 1 , Executive Park, Hatfield Road, St Albans, Hertfordshire, AL1 4TA.

2. Statement of Compliance

The financial statements have been prepared 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.

3. Accounting Policies

3.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention.

3.2. 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.

3.3. Significant judgements and estimations

No judgements have been made in the process of applying the accounting policies that have had a significant effect on the amounts recognised in the financial statements.

No key assumptions concerning the future and other key sources of estimation uncertainty at the reporting date which have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year have been made.

3.4. 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.

3.5. 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 10 years.

3.6. 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	25% reducing balance
Motor Vehicles	3 years straight line
Fixtures & Fittings	20% reducing balance
Computer Equipment	3 years straight line

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Amthal Fire & Security Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

3.7. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

3.8. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3.9. Cash and Cash Equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks, other short-term highly liquid investments that mature in no more than three months from the date of acquisition and are readily convertible to a known amount of cash with insignificant risk of change in value, and bank overdrafts.

3.10. Interest Receivable

Interest income is recognised in the profit and loss account using the effective interest method.

3.11. Interest Payable

Finance costs are charged to the profit and loss account over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

3.12. 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.

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.

3.13. Debtors and creditors receivable / payable within one year

Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

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Amthal Fire & Security Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

4. Average Number of Employees

Average number of employees, including directors, during the year was: 61 (2025: 67)

5. Intangible Assets

	Goodwill
	£
Cost
As at 1 July 2025	75,593
Additions	84,376

As at 30 June 2026	159,969

Amortisation
As at 1 July 2025	5,834
Provided during the period	13,061

As at 30 June 2026	18,895

Net Book Value
As at 30 June 2026	141,074

As at 1 July 2025	69,759

6. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 July 2025	340	70,803	9,359	86,945	167,447
Additions	-	14,000	-	3,028	17,028
Disposals	-	(7,000 )	-	-	(7,000 )

As at 30 June 2026	340	77,803	9,359	89,973	177,475

Depreciation
As at 1 July 2025	316	51,029	7,472	62,097	120,914
Provided during the period	6	11,858	377	15,622	27,863
Disposals	-	(933 )	-	-	(933 )

As at 30 June 2026	322	61,954	7,849	77,719	147,844

Net Book Value
As at 30 June 2026	18	15,849	1,510	12,254	29,631

As at 1 July 2025	24	19,774	1,887	24,848	46,533

7. Stocks

	2026	2025
	£	£
Materials	158,328	195,885

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Amthal Fire & Security Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

8. Debtors

	2026	2025
	£	£
Due within one year
Trade debtors	1,033,851	707,542
Prepayments and accrued income	52,172	21,686
Other debtors	495,432	697,825

	1,581,455	1,427,053

9. Creditors: Amounts Falling Due Within One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	13,347	19,115
Trade creditors	664,096	572,781
Bank loans and overdrafts	-	24,927
Other loans	54,420	55,256
Corporation tax	81,890	73,020
Other taxes and social security	66,143	63,766
VAT	205,743	175,109
Other creditors	-	33,364
Pension contributions	7,388	10,877
Credit Card	47,521	69,722
Accruals and deferred income	981,602	843,418

	2,122,150	1,941,355

10. Creditors: Amounts Falling Due After More Than One Year

	2026	2025
	£	£
Net obligations under finance lease and hire purchase contracts	1,857	13,347

11. Loans

An analysis of the maturity of loans is given below:

	2026	2025
	£	£
Amounts falling due within one year or on demand:
Bank loans	-	24,927
Other loans	54,420	55,256

	54,420	80,183

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Amthal Fire & Security Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 June 2026

12. Obligations Under Finance Leases and Hire Purchase

	2026	2025
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	13,347	19,115
Later than one year and not later than five years	1,857	13,347

	15,204	32,462

	15,204	32,462

13. Share Capital

	2026	2025
	£	£
Allotted, Called up and fully paid	3	3

14. Related Party Disclosures

Summary of transactions with other related parties

Amthal Security Limited, Amthal Limited, Amthal Group Holdings Limited, Amthal Investments (Midlands) Limited, JPA Invest Limited

The Amthal companies listed above are owned by the same ultimate controlling party as Amthal Fire & Security Limited. JPA Invest Limited is wholly owned by one of the directors.

During the year further loans were made to some of the entities listed above. There are no specific terms of repayment and no interest charged.

Other related parties	2026	2025
	£	£
At start of period	700,460	688,554
Advanced	45,268	47,454
Repaid	( 250,296)	(35,548)
At end of period	495,432	700,460

15. Controlling Parties

The company's immediate parent undertaking is Amthal Group Holdings Limited .

The ultimate parent undertaking is (incorporated in England & Wales). Its registered office is Unit 1 Hatfield Road, Executive Park, St. Albans, Hertfordshire, United Kingdom, AL1 4TA .

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		2026		2025
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	5		141,074		69,759
Tangible Assets	6		29,631		46,533

			170,705		116,292
CURRENT ASSETS
Stocks	7	158,328		195,885
Debtors	8	1,581,455		1,427,053
Cash at bank and in hand		277,119		273,955

		2,016,902		1,896,893
Creditors: Amounts Falling Due Within One Year	9	(2,122,150 )		(1,941,355 )

NET CURRENT ASSETS (LIABILITIES)			(105,248 )		(44,462 )

TOTAL ASSETS LESS CURRENT LIABILITIES			65,457		71,830

Creditors: Amounts Falling Due After More Than One Year	10		(1,857 )		(13,347 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(7,408 )		(11,633 )

NET ASSETS			56,192		46,850

CAPITAL AND RESERVES
Called up share capital	13		3		3
Share premium account			606		606
Profit and Loss Account			55,583		46,241

SHAREHOLDERS' FUNDS			56,192		46,850

Mr J Allam Director	Mr R M Paprotny Director	Mr J R Allam Director
Mr P J Rosenthal Director
06/10/2026