2024-04-01 2025-03-31 2025-03-31 false SC381315 EDINBURGH FIREWORKS STORE LTD 2025-12-31 82990 false iso4217:GBP xbrli:pure SC381315 2024-03-31 SC381315 2025-03-31 SC381315 2024-04-01 2025-03-31 SC381315 2023-03-31 SC381315 2024-03-31 SC381315 2023-04-01 2024-03-31 SC381315 bus:SmallEntities 2024-04-01 2025-03-31 SC381315 bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 SC381315 bus:FullAccounts 2024-04-01 2025-03-31 SC381315 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 SC381315 core:WithinOneYear 2025-03-31 SC381315 core:AfterOneYear 2025-03-31 SC381315 core:WithinOneYear 2024-03-31 SC381315 core:AfterOneYear 2024-03-31 SC381315 core:ShareCapital 2025-03-31 SC381315 core:SharePremium 2025-03-31 SC381315 core:RevaluationReserve 2025-03-31 SC381315 core:OtherReservesSubtotal 2025-03-31 SC381315 core:RetainedEarningsAccumulatedLosses 2025-03-31 SC381315 core:ShareCapital 2024-03-31 SC381315 core:SharePremium 2024-03-31 SC381315 core:RevaluationReserve 2024-03-31 SC381315 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2024-03-31 SC381315 dpl:GroupUndertakings 2023-04-01 2024-03-31 SC381315 dpl:ParticipatingInterests 2023-04-01 2024-03-31 SC381315 dpl:GroupUndertakings core:ListedExchangeTraded 2023-04-01 2024-03-31 SC381315 core:ListedExchangeTraded 2023-04-01 2024-03-31 SC381315 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-04-01 2024-03-31 SC381315 core:UnlistedNon-exchangeTraded 2023-04-01 2024-03-31 SC381315 core:NetGoodwill 2025-03-31 SC381315 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 SC381315 core:LandBuildings 2025-03-31 SC381315 core:PlantMachinery 2025-03-31 SC381315 core:Vehicles 2025-03-31 SC381315 core:FurnitureFittings 2025-03-31 SC381315 core:OfficeEquipment 2025-03-31 SC381315 core:AfterOneYear 2025-03-31 SC381315 core:WithinOneYear 2025-03-31 SC381315 core:ListedExchangeTraded 2025-03-31 SC381315 core:UnlistedNon-exchangeTraded 2025-03-31 SC381315 core:ShareCapital 2025-03-31 SC381315 core:SharePremium 2025-03-31 SC381315 core:RevaluationReserve 2025-03-31 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core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-03-31 SC381315 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-03-31 SC381315 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-03-31 SC381315 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-03-31 SC381315 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-03-31 SC381315 bus:Director1 2024-04-01 2025-03-31

EDINBURGH FIREWORKS STORE LTD

Registered Number
SC381315
(Scotland)

Unaudited Financial Statements for the Year ended
31 March 2025

EDINBURGH FIREWORKS STORE LTD
Company Information
for the year from 1 April 2024 to 31 March 2025

Director | CROW, Geoffrey Malcolm

Registered Address | 6c Old Deans Road
| Bathgate
| EH48 1JU

Registered Number | SC381315 (Scotland)

EDINBURGH FIREWORKS STORE LTD
Balance Sheet as at
31 March 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Current assets |  |  |  |  |  |  |  |
Debtors | 3 | 22,920 |  |  |  | 4,716 |  |
Cash at bank and on hand |  | 47,607 |  |  |  | 23,306 |  |
|  | 70,527 |  |  |  | 28,022 |  |
Creditors amounts falling due within one year | 4 | (25,952) |  |  |  | (9,245) |  |
Net current assets (liabilities) |  |  |  | 44,575 |  |  |  | 18,777
Total assets less current liabilities |  |  |  | 44,575 |  |  |  | 18,777
Net assets |  |  |  | 44,575 |  |  |  | 18,777
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 1 |  |  |  | 1
Profit and loss account |  |  |  | 44,574 |  |  |  | 18,776
Shareholders' funds |  |  |  | 44,575 |  |  |  | 18,777

- The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 31 December 2025, and are signed on its behalf by:
CROW, Geoffrey Malcolm Director Registered Company No. SC381315

EDINBURGH FIREWORKS STORE LTD
Notes to the Financial Statements
for the year ended 31 March 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Turnover policy
--- | ---
| 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.

| Foreign currency translation
--- | ---
| Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Lease incentives
--- | ---
| Incentives received to enter into a finance lease reduce the fair value of the asset and are included in the calculation of present value of minimum lease payments. Incentives received to enter into an operating lease are credited to the profit and loss account, to reduce the lease expense, on a straight-line basis over the period of the lease.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 0 |  | 1

3. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 21,861 |  | 3,424
| Other debtors | 1,059 |  | -
| Prepayments and accrued income | - |  | 1,292
| Total | 22,920 |  | 4,716

4. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 17,501 |  | 260
| Taxation and social security | 8,451 |  | 6,106
| Accrued liabilities and deferred income | - |  | 2,879
| Total | 25,952 |  | 9,245

5. | Operating lease commitments
--- | ---
| At 31 March 2025 (Company year end), the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £2,625 (2024 – £4,170)

6. | Share capital
--- | ---
| At 31 March 2025, the company had 1 ordinary share of £1 in issue, which is fully paid (2024 – 1 ordinary share of £1, fully paid).

7. | Related party transactions
--- | ---
| The directors are of the opinion that all related party transactions are conducted under normal market conditions and on an arm's length basis and therefore do not need to be disclosed under FRS 102 section 1A appendix C.

8. | Controlling party
--- | ---
| The ultimate controlling party is 21CC Group Limited