ACCOUNTS - Final Accounts

Operating profit

The operating profit is stated after charging:

Registered number: SC089716

ALLSON SPARKLE LIMITED

DIRECTORS' REPORT AND FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

ALLSON SPARKLE LIMITED

COMPANY INFORMATION

Directors	Mr C J Drysdale
	Mrs N Drysdale


Registered number	SC089716


Registered office	Unit S and Warehouse 5 Telford Road
	Eastfield Industrial Estate
	Glenrothes
	Fife
	KY7 4NX


Independent auditors	Sumer Auditco Limited
	Chartered Accountants
	Pentland House
	Saltire Centre
	Glenrothes
	Fife
	KY6 2AH

ALLSON SPARKLE LIMITED

CONTENTS

	Page
Strategic Report	1
Directors' Report	2 - 3
Independent Auditors' Report	4 - 6
Statement of Income and Retained Earnings	7
Statement of Financial Position	8
Notes to the Financial Statements	9 - 19

ALLSON SPARKLE LIMITED

STRATEGIC REPORT

FOR THE YEAR ENDED 30 APRIL 2025

Introduction

The directors have pleasure in presenting their strategic report for the year ended 30th April 2025.

Business review

The directors are pleased to report further positive results in the year under review with small decrease in turnover but continued profitability.
The directors' are confident that performance will be strong in the forthcoming year but are mindful of changable economic factors both nationally and internationally and the potential risk and challenges that that generates.
The company’s key performance indicators include that of turnover growth, gross margin and net profit. Turnover for the year has decreased by 4.1% to £14,814,763 compared to the prior year £15,452,494. Gross margin has increased during the year with a rate of 14.7% compared to 13.9% in the previous year and net profit before tax has also decreased by £88,055 from £1,101,056 in 2024 to £1,013,001 in 2025.
The Board of Directors continue to recognise that this could not be achieved without the valued ongoing support of all our employees and key suppliers.

Principal risks and uncertainties

The company faces a number of operating risks and uncertainties that could impact performance. Steps are taken to understand these risks and to mitigate them to achieve the directors' long-term goal of creating a sustainable business which delivers benefits to all stakeholders.
The main commercial risks to the company are the availability, price and source information for the goods which they trade. This is in line with other businesses operating in this sector. These risks are managed by thorough risk management and due diligence procedures being operated and controlled by the directors.
The company's principal financial instrument is bank deposits. The main purpose of bank deposits is to finance company operations and provide sufficient working capital levels.
Due to the nature of the financial instruments used by the company there is no exposure to price risk. The company's approach to managing other risks applicable to the financial instruments concerned is detailed below.

This report was approved by the board and signed on its behalf.

................................................

Mr C J Drysdale

Director

Date: 16 December 2025

Page 1

ALLSON SPARKLE LIMITED

DIRECTORS' REPORT

FOR THE YEAR ENDED 30 APRIL 2025

The directors present their report and the financial statements for the year ended 30 April 2025.

Directors' responsibilities statement

The directors are responsible for preparing the Strategic Report, the Directors' Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland'. Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the Company and of the profit or loss of the Company for that period.

In preparing these financial statements, the directors are required to:

∙select suitable accounting policies for the Company's financial statements and then apply them consistently;

∙make judgments and accounting estimates that are reasonable and prudent;

∙prepare the financial statements on the going concern basis unless it is inappropriate to presume that the Company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the Company's transactions and disclose with reasonable accuracy at any time the financial position of the Company and to enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the Company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Principal activity

The principal activity of the company was wholesalers of alcoholic drinks, soft drinks and foodstuffs, together with the manufacture of alcoholic drinks, soft drinks, squashes and cordials.

Results and dividends

The profit for the year, after taxation, amounted to £785,441 (2024 - £822,272).

Particulars of dividends paid are detailed in the notes to the financial statements.

Directors

The directors who served during the year were:

Mr C J Drysdale

Mrs N Drysdale

Future developments

The Company has chosen in accordance with Companies Act 2006, s. 414C(11) to set out in the strategic report information required by Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008, Sch. 7 to be contained in the directors' report. It has done so in respect of future developments.

Page 2

ALLSON SPARKLE LIMITED

DIRECTORS' REPORT (CONTINUED)

FOR THE YEAR ENDED 30 APRIL 2025

Disclosure of information to auditors

Each of the persons who are directors at the time when this Directors' Report is approved has confirmed that:

∙so far as the director is aware, there is no relevant audit information of which the Company's auditors are unaware, and

∙the director has taken all the steps that ought to have been taken as a director in order to be aware of any relevant audit information and to establish that the Company's auditors are aware of that information.

Post balance sheet events

There have been no significant events affecting the Company since the year end.

Auditors

The auditors, Sumer Auditco Limited, will be proposed for reappointment in accordance with section 485 of the Companies Act 2006.

This report was approved by the board and signed on its behalf.

................................................

Mr C J Drysdale

Director

Date: 16 December 2025

Page 3

ALLSON SPARKLE LIMITED

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ALLSON SPARKLE LIMITED

Opinion

We have audited the financial statements of Allson Sparkle Limited (the 'Company') for the year ended 30 April 2025, which comprise the Statement of Income and Retained Earnings, the Statement of Financial Position and the related notes, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

∙give a true and fair view of the state of the Company's affairs as at 30 April 2025 and of its profit 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.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the Company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the United Kingdom, including the Financial Reporting Council's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the Annual Report other than the financial statements and our Auditors' Report thereon. The directors are responsible for the other information contained within the Annual Report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Page 4

ALLSON SPARKLE LIMITED

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ALLSON SPARKLE LIMITED (CONTINUED)

Opinion on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of the audit:

∙the information given in the Strategic Report and the Directors' Report for the financial year for which the financial statements are prepared is consistent with the financial statements; and

∙the Strategic Report and the Directors' Report have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Directors' Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

∙adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or

∙the financial statements are not in agreement with the accounting records and returns; or

∙certain disclosures of directors' remuneration specified by law are not made; or

∙we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the Directors' Responsibilities Statement set out on page 2, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the Company or to cease operations, or have no realistic alternative but to do so.

Page 5

ALLSON SPARKLE LIMITED

INDEPENDENT AUDITORS' REPORT TO THE MEMBERS OF ALLSON SPARKLE LIMITED (CONTINUED)

Auditors' responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an Auditors' Report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

We gained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates, and considered the risk of acts by the company that were contrary to applicable laws and regulations, including fraud. We designed audit procedures to respond to the risk, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.
We focused on laws and regulations which could give rise to a material misstatement in the financial statements, including, but not limited to, the Companies Act 2006 and UK tax legislation. Our tests included agreeing the financial statement disclosures to underlying supporting documentation and enquiries with management. There are inherent limitations in the audit procedures described above and, the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. As in all our audits, we also addressed the risk of management override of internal controls, including testing journals and evaluating whether there was evidence of bias by the directors that represented a risk of material misstatement due to fraud.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.

Use of our report

This report is made solely to the Company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the Company's members those matters we are required to state to them in an Auditors' Report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the Company and the Company's members, as a body, for our audit work, for this report, or for the opinions we have formed.

Mark Gibson (Senior Statutory Auditor)

for and on behalf of

Sumer Auditco Limited (Statutory Auditor)

Chartered Accountants

Pentland House

Saltire Centre

Glenrothes

Fife

KY6 2AH

16 December 2025

Page 6

ALLSON SPARKLE LIMITED

STATEMENT OF INCOME AND RETAINED EARNINGS

FOR THE YEAR ENDED 30 APRIL 2025

	2025	2024
	£	£


Turnover	4	14,814,763	15,452,494
Cost of sales		(12,631,481)	(13,301,704)
Gross profit		2,183,282	2,150,790
Administrative expenses		(1,186,594)	(1,059,635)
Other operating income	5	2,484	2,643
Operating profit	6	999,172	1,093,798
Interest receivable and similar income	9	13,829	7,258
Profit before tax		1,013,001	1,101,056
Tax on profit	10	(227,560)	(278,784)
Profit after tax		785,441	822,272



Retained earnings at the beginning of the year	969,269	626,997
Profit for the year	785,441	822,272
Dividends declared and paid	(780,000)	(480,000)
Retained earnings at the end of the year	974,710	969,269

The notes on pages 9 to 19 form part of these financial statements.

Page 7

ALLSON SPARKLE LIMITED

REGISTERED NUMBER: SC089716

STATEMENT OF FINANCIAL POSITION

AS AT 30 APRIL 2025

		2025		2024
		£		£

Fixed assets
Tangible assets	12		-		190,504
			-		190,504
Current assets
Stocks	13	3,417,275		3,348,369
Debtors: amounts falling due within one year	14	315,980		357,162
Cash at bank and in hand	15	1,048,989		1,319,669
		4,782,244		5,025,200
Creditors: amounts falling due within one year	16	(3,757,534)		(4,148,809)
Net current assets			1,024,710		876,391
Total assets less current liabilities			1,024,710		1,066,895
Provisions for liabilities
Deferred tax	17	-		(47,626)
			-		(47,626)
Net assets			1,024,710		1,019,269

Capital and reserves
Called up share capital	18	50,000	50,000
Profit and loss account	19	974,710	969,269
		1,024,710	1,019,269

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 16 December 2025.

................................................

Mr C J Drysdale

Director

The notes on pages 9 to 19 form part of these financial statements.

Page 8

ALLSON SPARKLE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

1.	General information

Allson Sparkle Limited is a company limited by shares, incorporated in Scotland. Its registered office is Unit S and Warehouse 5 Telford Road, Eastfield Industrial Estate, Glenrothes, Fife, KY7 4NX.
The financial statements are presented in Sterling which is the functional currency of the company and rounded to the nearest £.

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 FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 following principal accounting policies have been applied:

2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

∙the requirements of Section 7 Statement of Cash Flows;

∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d);

∙the requirements of Section 11 Financial Instruments paragraphs 11.42, 11.44 to 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);

∙the requirements of Section 12 Other Financial Instruments paragraphs 12.26 to 12.27, 12.29(a), 12.29(b) and 12.29A;

∙the requirements of Section 26 Share-based Payment paragraphs 26.18(b), 26.19 to 26.21 and 26.23;

∙the requirements of Section 33 Related Party Disclosures paragraph 33.7.

This information is included in the consolidated financial statements of Thunder Holdings Limited as at 30 April 2025 and these financial statements may be obtained from Companies House.

Page 9

ALLSON SPARKLE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

2.3

Turnover

Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Turnover from the sale of goods is recognised when all of the following conditions are satisfied:

∙the Company has transferred the significant risks and rewards of ownership to the buyer;

∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;

∙the amount of revenue can be measured reliably;

∙it is probable that the Company will receive the consideration due under the transaction; and

∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.

2.4

Tangible fixed assets

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.

Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method.

Depreciation is provided on the following basis:

Motor vehicles

25% straight line

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.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

2.5

Stock

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

Page 10

ALLSON SPARKLE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

2.6

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

2.7

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

2.8

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2.9

Government grants

Grants are accounted under the accruals model as permitted by FRS 102. Grants relating to expenditure on tangible fixed assets are credited to profit or loss at the same rate as the depreciation on the assets to which the grant relates. The deferred element of grants is included in creditors as deferred income.
Grants of a revenue nature are recognised in the Statement of Income and Retained Earnings in the same period as the related expenditure.

2.10

Foreign currency translation

Functional and presentation currency

The Company's functional and presentational currency is GBP.

Transactions and balances

Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions.

At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined.

2.11

Operating leases: the company as a lessee

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

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

Page 11

ALLSON SPARKLE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

2.12

Taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss 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 tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting 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 reporting 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 reporting date.

2.13

Pensions

Defined contribution pension plan

The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of Financial Position. The assets of the plan are held separately from the Company in independently administered funds.

2.14

Financial instruments

The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the Company's Statement of Financial Position when the Company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Page 12

ALLSON SPARKLE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

2.Accounting policies (continued)

2.15

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

2.16

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.

Increases in provisions are generally charged as an expense to profit or loss.

3.	Judgments in applying accounting policies and key sources of estimation uncertainty

The most significant estimation within the company's financial statements relates to depreciation. The directors review depreciation rates on a regular basis to ensure that the policy rate remains appropriate.
The directors also require to exercise judgement in assessing recoverability of trade debtors and make appropriate provision where their credit control procedures indicate that trade debtor balances may not be fully recoverable.

4.	Turnover
		2025	2024
		£	£

	Sale and distribution of beverages	14,814,763	15,452,494

All turnover arose within the United Kingdom.

5.	Other operating income
		2025	2024
		£	£

	Insurance claims receivable	2,484	2,643

Page 13

ALLSON SPARKLE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

Fees payable to the Company's auditor and its associates for the audit of the Company's annual financial statements	11,500	11,000
Exchange differences	-	2,182
Depreciation on tangible fixed assets	56,930	75,289
Operating lease charges	190,000	190,000

Wages and salaries	1,372,103	1,342,270
Social security costs	120,998	118,744
Cost of defined contribution scheme	21,516	22,048
	1,514,617	1,483,062

The average monthly number of employees, including the directors, during the year was as follows:

	2025	2024
	No.	No.

Directors	2	2
Production and delivery	44	47
Administration	10	10

	56	59

8.	Directors' remuneration
		2025	2024
		£	£

Directors' emoluments	26,040	19,038
Company contributions to defined contribution pension schemes	384	384
	26,424	19,422

Page 14

ALLSON SPARKLE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

9.	Interest receivable
		2025	2024
		£	£

Other interest receivable

13,829

7,258

Corporation tax
Current tax on profits for the year	275,186	297,606
	275,186	297,606

Total current tax	275,186	297,606

Origination and reversal of timing differences

(47,626)

(18,822)


	Taxation on profit on ordinary activities	227,560	278,784

Profit on ordinary activities before tax

1,013,001

1,101,056

Profit on ordinary activities multiplied by standard rate of corporation tax in the UK of 25% (2024 - 25%)	253,250	275,264
Effects of:
Expenses not deductible for tax purposes, other than goodwill amortisation and impairment	7,703	3,520
Gain on group asset transfer	(33,393)	-
Total tax charge for the year	227,560	278,784

Factors that may affect future tax charges

There were no factors that may affect future tax charges.

Page 15

ALLSON SPARKLE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

11.	Dividends
		2025	2024
		£	£

Equity dividends on ordinary shares

780,000

480,000

12.	Tangible fixed assets

		Motor vehicles
		£

	At 1 May 2024	301,155
	Transfers intra group	(301,155)
	At 30 April 2025	-

	At 1 May 2024	110,651
	Charge for the year on owned assets	56,930
	Transfers intra group	(167,581)
	At 30 April 2025	-
	Net book value
	At 30 April 2025	-
	At 30 April 2024	190,504

13.	Stocks
		2025	2024
		£	£

	Finished goods and goods for resale	3,417,275	3,348,369

Page 16

ALLSON SPARKLE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

14.

Debtors

					2025	2024
					£	£


Trade debtors	310,434	351,252
Other debtors	1,892	4,659
Prepayments and accrued income	3,654	1,251
	315,980	357,162

15.	Cash and cash equivalents
		2025	2024
		£	£

	Cash at bank and in hand	1,048,989	1,319,669

16.	Creditors: Amounts falling due within one year
		2025	2024
		£	£

Trade creditors	463,383	1,001,037
Amounts owed to group undertakings	2,953,182	2,724,558
Other taxation and social security	263,840	269,786
Other creditors	51,571	103,141
Accruals and deferred income	25,558	50,287
	3,757,534	4,148,809

Amounts owed to group undertakings are secured by a floating charge over the property, assets and rights of the company.

Page 17

ALLSON SPARKLE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

17.	Deferred taxation

		2025
		£

	At beginning of year	(47,626)
	Transfer to group company	47,626
	At end of year	-

The deferred taxation balance is made up as follows:
	2025	2024
	£	£

Accelerated capital allowances

(47,626)

18.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

50,000 (2024 - 50,000) Ordinary shares of £1.00 each	50,000	50,000

19.

Reserves

Profit and loss account

The profit and loss account includes all current and prior period retained profits and losses.

20.	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. The pension cost charge represents contributions payable by the company to the fund and amounted to £21,516 (2024 - £22,048). Contributions totaling £3,467 (2024 - £2,397) where payable to the fund at the balance sheet date.

21.	Related party transactions
	The company has taken advantage of the exemption available within FRS 102 from disclosing related party transactions with other companies that are wholly owned by the group headed by Thunder Holdings Limited.

Page 18

ALLSON SPARKLE LIMITED

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

22.	Ultimate Controlling Party

The immediate and ultimate parent company is Thunder Holdings Limited, a private company registered in Scotland, whose registered office is the same as the company's. Consolidated accounts for Thunder Holdings Limited are available from Companies House.
The ultimate controlling party is the director Mr C J Drysdale as a result of his majority shareholding Thunder Holdings Limited.

Page 19