REGISTERED NUMBER: 07488396 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

PRECISE FIRE & SECURITY LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

S W J Curran

S P Curran

P C Hawkins

SECRETARY:

S W J Curran

REGISTERED OFFICE:

Unit 4 Bluegates

Great Dunmow

Essex

CM6 1SN

REGISTERED NUMBER:

07488396 (England and Wales)

ACCOUNTANTS:

Sargeant Partnership Limited

Chartered Accountants

5 White Oak Square

London Road

Swanley

Kent

BR8 7AG

FIXED ASSETS

Tangible assets

4

9,766

16,509

CURRENT ASSETS

Stocks

93,777

95,740

Debtors

5

205,950

134,218

Cash at bank

2,788

22,257

302,515

252,215

CREDITORS

Amounts falling due within one year

6

247,452

248,462

NET CURRENT ASSETS

55,063

3,753

TOTAL ASSETS LESS CURRENT LIABILITIES

64,829

20,262

CREDITORS

Amounts falling due after more than one year

7

(3,798

)

(8,861

)

PROVISIONS FOR LIABILITIES

(2,442

)

(4,127

)

NET ASSETS

58,589

7,274

CAPITAL AND RESERVES

Called up share capital

8

89,502

89,502

Retained earnings

9

(30,913

)

(82,228

)

SHAREHOLDERS' FUNDS

58,589

7,274

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 October 2026 and were signed on its behalf by:

S W J Curran - Director

1.	STATUTORY INFORMATION

Precise Fire & Security Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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 historical cost convention.

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

-

25% per annum on cost

Fixtures and fittings

-

25% per annum on cost

Motor vehicles

-

20% per annum on cost

Computer equipment

-

25% per annum on cost

Stocks

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 items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 9 (2025 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 February 2025

10,528

4,634

26,934

8,371

50,467

Disposals

(6,734

)

(4,634

)

-

(5,431

)

(16,799

)

At 31 January 2026

3,794

-

26,934

2,940

33,668

DEPRECIATION

At 1 February 2025

9,506

4,634

12,121

7,697

33,958

Charge for year

682

-

5,387

674

6,743

Eliminated on disposal

(6,734

)

(4,634

)

-

(5,431

)

(16,799

)

At 31 January 2026

3,454

-

17,508

2,940

23,902

NET BOOK VALUE

At 31 January 2026

340

-

9,426

-

9,766

At 31 January 2025

1,022

-

14,813

674

16,509

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 February 2025

and 31 January 2026

26,934

DEPRECIATION

At 1 February 2025

12,121

Charge for year

5,387

At 31 January 2026

17,508

NET BOOK VALUE

At 31 January 2026

9,426

At 31 January 2025

14,813

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

180,354

127,209

Other debtors

25,596

7,009

205,950

134,218

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

5,064

5,065

Trade creditors

119,585

221,476

Taxation and social security

29,104

18,296

Other creditors

93,699

3,625

247,452

248,462

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

3,798

8,861

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

89,502

Ordinary

£1

89,502

89,502

9.

RESERVES

Retained

earnings

£

At 1 February 2025

(82,228

)

Profit for the year

51,315

At 31 January 2026

(30,913

)

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

At the balance sheet date the company owed S W J Curran £90,000 (2025: £NIL).

11.	ULTIMATE CONTROLLING PARTY

The controlling party is S W J Curran.