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Registered number: 05058129
Firebright Ltd
Unaudited Financial Statements
For The Year Ended 28 February 2025
Hargreaves & Co
Firebright Ltd
Contents
Contents

| Page
--- | ---
Balance Sheet | 1
Notes to the Financial Statements | 2—4

Page 1
Firebright Ltd
Balance Sheet
As At 28 February 2025
Balance Sheet
Registered number: 05058129

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 209,844 |  | 63,093
|  |  | 209,844 |  | 63,093
CURRENT ASSETS
Stocks | 5 | 4,350 |  | 8,750 |
Debtors | 6 | 66,774 |  | 34,035 |
Cash at bank and in hand |  | 7,355 |  | 5,902 |
|  | 78,479 |  | 48,687 |
Creditors: Amounts Falling Due Within One Year | 7 | (163,219 ) |  | (36,133 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (84,740 ) |  | 12,554
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 125,104 |  | 75,647
NET ASSETS |  |  | 125,104 |  | 75,647
CAPITAL AND RESERVES
Called up share capital | 8 |  | 300 |  | 300
Profit and Loss Account |  |  | 124,804 |  | 75,347
SHAREHOLDERS' FUNDS |  |  | 125,104 |  | 75,647

For the year ending 28 February 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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 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 Nicholas Lailey Director
20 August 2025

The notes on pages 2 to 4 form part of these financial statements.
Page 1
Page 2
Firebright Ltd
Notes to the Financial Statements
For The Year Ended 28 February 2025
Notes to the Financial Statements
1. General Information
Firebright Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 05058129 . The registered office is The Charmwood Centre, Southampton Road, Bartley, Southampton, SO40 2NA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and 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.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. 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:

Leasehold | 25% on reducing balance
Plant & Machinery | 25% on reducing balance
Motor Vehicles | 25% on reducing balance
Computer Equipment | 25% on reducing balance

2.4. 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 year 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 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.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2024: 3)
3 3
Page 2
Page 3
Firebright Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
4. Tangible Assets

| Land & Property
--- | ---
| Leasehold | Plant & Machinery | Motor Vehicles | Computer Equipment | Total
| £ | £ | £ | £ | £
Cost
As at 29 February 2024 | 93,143 | 111,473 | 19,683 | 1,473 | 225,772
Additions | 148,760 | 8,713 | - | 1,131 | 158,604
As at 28 February 2025 | 241,903 | 120,186 | 19,683 | 2,604 | 384,376
Depreciation
As at 29 February 2024 | 66,979 | 83,152 | 11,291 | 1,257 | 162,679
Provided during the period | - | 9,259 | 2,098 | 496 | 11,853
As at 28 February 2025 | 66,979 | 92,411 | 13,389 | 1,753 | 174,532
Net Book Value
As at 28 February 2025 | 174,924 | 27,775 | 6,294 | 851 | 209,844
As at 29 February 2024 | 26,164 | 28,321 | 8,392 | 216 | 63,093

5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 4,350 |  | 8,750

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 7,833 |  | 7,439
Prepayments and accrued income | 21,000 |  | 20,250
VAT | 27,790 |  | 6,346
Other taxes and social security | 1,092 |  | -
Directors' loan accounts | 9,059 |  | -
| 66,774 |  | 34,035

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 2,211 |  | 2,773
Corporation tax | 27,909 |  | 20,493
Other taxes and social security | - |  | 360
Other creditors | 11,000 |  | 11,000
Credit-Card | 383 |  | -
Pension fund | 48 |  | 48
Accruals and deferred income | 6,081 |  | 1,350
Directors' loan accounts | 115,587 |  | 109
| 163,219 |  | 36,133

Page 3
Page 4
Firebright Ltd
Notes to the Financial Statements (continued)
For The Year Ended 28 February 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 300 |  | 300

Page 4