IRIS Accounts Production v25.4.0.155 08069896 director 1.9.24 31.8.25 31.8.25 18/12/25 false true false false false true false Auditors Opinion Ordinary 1.00000 Ordinary B 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh 08069896 2024-08-31 08069896 2025-08-31 08069896 2024-09-01 2025-08-31 08069896 2023-08-31 08069896 2023-09-01 2024-08-31 08069896 2024-08-31 08069896 ns15:EnglandWales 2024-09-01 2025-08-31 08069896 ns14:PoundSterling 2024-09-01 2025-08-31 08069896 ns10:Director1 2024-09-01 2025-08-31 08069896 ns10:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 08069896 ns10:SmallEntities 2024-09-01 2025-08-31 08069896 ns10:Audited 2024-09-01 2025-08-31 08069896 ns10:SmallCompaniesRegimeForDirectorsReport 2024-09-01 2025-08-31 08069896 ns10:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 08069896 ns10:FullAccounts 2024-09-01 2025-08-31 08069896 1 2024-09-01 2025-08-31 08069896 ns10:OrdinaryShareClass1 2024-09-01 2025-08-31 08069896 ns10:OrdinaryShareClass2 2024-09-01 2025-08-31 08069896 ns5:CurrentFinancialInstruments 2025-08-31 08069896 ns5:CurrentFinancialInstruments 2024-08-31 08069896 ns5:ShareCapital 2025-08-31 08069896 ns5:ShareCapital 2024-08-31 08069896 ns5:RetainedEarningsAccumulatedLosses 2025-08-31 08069896 ns5:RetainedEarningsAccumulatedLosses 2024-08-31 08069896 ns10:RegisteredOffice 2024-09-01 2025-08-31 08069896 ns5:NetGoodwill 2024-09-01 2025-08-31 08069896 ns5:IntangibleAssetsOtherThanGoodwill 2024-09-01 2025-08-31 08069896 ns5:NetGoodwill 2024-08-31 08069896 ns5:ComputerSoftware 2024-08-31 08069896 ns5:ComputerSoftware 2024-09-01 2025-08-31 08069896 ns5:NetGoodwill 2025-08-31 08069896 ns5:ComputerSoftware 2025-08-31 08069896 ns5:NetGoodwill 2024-08-31 08069896 ns5:ComputerSoftware 2024-08-31 08069896 ns5:PlantMachinery 2024-08-31 08069896 ns5:PlantMachinery 2024-09-01 2025-08-31 08069896 ns5:PlantMachinery 2025-08-31 08069896 ns5:PlantMachinery 2024-08-31 08069896 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-08-31 08069896 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-08-31 08069896 ns5:CurrentFinancialInstruments 2024-09-01 2025-08-31 08069896 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2025-08-31 08069896 ns5:WithinOneYear ns5:CurrentFinancialInstruments ns5:HirePurchaseContracts 2024-08-31 08069896 ns5:WithinOneYear 2025-08-31 08069896 ns5:WithinOneYear 2024-08-31 08069896 ns5:BetweenOneFiveYears 2025-08-31 08069896 ns5:BetweenOneFiveYears 2024-08-31 08069896 ns5:AllPeriods 2025-08-31 08069896 ns5:AllPeriods 2024-08-31 08069896 ns5:Secured 2025-08-31 08069896 ns5:Secured 2024-08-31 08069896 ns10:OrdinaryShareClass1 2025-08-31 08069896 ns10:OrdinaryShareClass2 2025-08-31

REGISTERED NUMBER: 08069896 (England and Wales)

| SUPPLIES FOR CANDLES LIMITED |

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31ST AUGUST 2025 |

SUPPLIES FOR CANDLES LIMITED (REGISTERED NUMBER: 08069896)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

| Page |

Balance Sheet | 1 |

Notes to the Financial Statements | 2 |  | to |  | 7

SUPPLIES FOR CANDLES LIMITED (REGISTERED NUMBER: 08069896)

BALANCE SHEET

31ST AUGUST 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 728,678 |  | 849,214 |  |

Tangible assets | 5 | 40,581 |  | 67,699 |  |

769,259 |  | 916,913 |  |

CURRENT ASSETS

Stocks | 6 | 1,065,030 |  | 1,137,680 |  |

Debtors | 7 | 1,334,805 |  | 716,903 |  |

Cash at bank | 188,537 |  | 299,065 |  |

2,588,372 |  | 2,153,648 |  |

CREDITORS

Amounts falling due within one year | 8 | 2,173,429 |  | 1,885,106 |  |

NET CURRENT ASSETS | 414,943 |  | 268,542 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,184,202 |  | 1,185,455 |  |

PROVISIONS FOR LIABILITIES | 34,884 |  | 34,726 |  |

NET ASSETS | 1,149,318 |  | 1,150,729 |  |

CAPITAL AND RESERVES

Called up share capital | 11 | 101 |  | 101 |  |

Retained earnings | 1,149,217 |  | 1,150,628 |  |

SHAREHOLDERS' FUNDS | 1,149,318 |  | 1,150,729 |  |

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 director and authorised for issue on 18th December 2025 and were signed by:

N Story - Director

SUPPLIES FOR CANDLES LIMITED (REGISTERED NUMBER: 08069896)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST AUGUST 2025

1. | STATUTORY INFORMATION

| Supplies For Candles Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

| Registered number: | 08069896

| Registered office: | Unit E, Swinton Bridge Industrial Estate

| Whitelee Road, Swinton

| Mexborough

| South Yorkshire

| S64 8BH

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.

| The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

| The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

| Accordingly at the time of signing these accounts, having considered the economic climate, the directors expectations and intentions for the next 12 months, and the availability of working capital, the directors are of the opinion that the company will remain viable for the foreseeable future and accordingly these financial statements have been prepared on a going concern basis.

| Preparation of consolidated financial statements

| The financial statements contain information about Supplies For Candles Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 400 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, Nicky Story Holdings Limited, Unit E, Swinton Bridge Industrial Estate Whitelee Road, Swinton, Mexborough, South Yorkshire, England, S64 8BH.

| Turnover

| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

| Turnover from the sale of goods is recognised when significant risks and rewards of ownership of the goods have transferred to the buyer, the amount of turnover can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transaction can be measured reliably. This is usually on the dispatch of goods.

| Goodwill

| Goodwill, being the amount paid in connection of a business acquisition, is being amortised evenly over its estimated useful life of ten years.

| Intangible assets

| Intangible assets acquired separately from a business are capitalised at cost. Intangible assets acquired on business combinations are capitalised separately from goodwill if the fair value can be measured reliably on initial recognition.

| Intangible assets are amortised on a straight line basis over their useful lives. The useful lives of intangible assets are as follows:

| Computer software |  | 20% straight line |  |

SUPPLIES FOR CANDLES LIMITED (REGISTERED NUMBER: 08069896)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| Tangible fixed assets

| Tangible fixed assets are stated at cost (or deemed cost) or valuation less accumulated depreciation and accumulated impairment losses. Cost includes costs directly attributable to making the asset capable of operating as intended.

| Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset on a systematic basis over its expected useful life as follows

| Leasehold property |  | 10% straight line |  |

| Plant and machinery |  | 25% reducing balance |  |

| Fixtures and fittings |  | 15% reducing balance |  |

| Motor vehicles |  | 15% reducing balance |  |

| Website |  | 10% straight line |  |

| Computer equipment |  | 33% straight line |  |

| Stocks

| Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing stock to its present location and condition. Cost is calculated using the first-in, first-out formula. Provision is made for damaged, obsolete and slow-moving stock where appropriate.

| 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.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

| Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

| 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.

| Hire purchase and leasing commitments

| Assets acquired under finance leases are capitalised and depreciated over the shorter of the lease term and the expected useful life of the asset. Minimum lease payments are apportioned between the finance charge and the reduction of the outstanding lease liability using the effective interest method. The related obligations, net of future finance charges, are included in creditors.

| Rentals payable and receivable under operating leases are charged to the profit and loss account 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.

SUPPLIES FOR CANDLES LIMITED (REGISTERED NUMBER: 08069896)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST AUGUST 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company only enters into transactions in ‘basic’ financial instruments which result in the recognition of assets and liabilities; these include trade and other debtors and creditors, bank balances, loans from banks and other third parties, and loans to related parties. These are recognised in the company’s balance sheet when it becomes party to the contractual provisions of the instrument.

| Basic financial assets (other than those classified as payable within one year) are initially measured at cost and are subsequently carried at cost or amortised cost using the effective interest method, less any impairment losses. Basic financial assets classed as receivable within one year are not amortised.

| Basic financial liabilities (other than those classified as payable within one year) are initially measured at present value of future cash flows and subsequently at amortised cost using the effective interest method. Basic financial liabilities classed as payable within one year are not amortised.

| Financial assets and liabilities are offset, with the net amount reported 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.

| Provisions

| Provisions are recognised when the company has an obligation at the balance sheet date as a result of a past event, it is probable that an outflow of economic benefits will be required in settlement and the amount can be reliably estimated.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 41 (2024 - 45 ) .

4. | INTANGIBLE FIXED ASSETS

| Computer |

| Goodwill |  | software |  | Totals

£ | £ | £ |

| COST

| At 1st September 2024 | 1,307,382 |  | 164,771 |  | 1,472,153 |  |

| Additions | - |  | 25,882 |  | 25,882 |  |

| At 31st August 2025 | 1,307,382 |  | 190,653 |  | 1,498,035 |  |

| AMORTISATION

| At 1st September 2024 | 566,532 |  | 56,407 |  | 622,939 |  |

| Amortisation for year | 111,128 |  | 35,290 |  | 146,418 |  |

| At 31st August 2025 | 677,660 |  | 91,697 |  | 769,357 |  |

| NET BOOK VALUE

| At 31st August 2025 | 629,722 |  | 98,956 |  | 728,678 |  |

| At 31st August 2024 | 740,850 |  | 108,364 |  | 849,214 |  |

| The net book value of assets purchased on hire purchase total £nil as at 31st August 2025 (2024: £66,255).

SUPPLIES FOR CANDLES LIMITED (REGISTERED NUMBER: 08069896)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST AUGUST 2025

5. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1st September 2024 | 378,320 |  |

| Additions | 9,527 |  |

| Disposals | (72,859 | ) |

| At 31st August 2025 | 314,988 |  |

| DEPRECIATION

| At 1st September 2024 | 310,621 |  |

| Charge for year | 35,443 |  |

| Eliminated on disposal | (71,657 | ) |

| At 31st August 2025 | 274,407 |  |

| NET BOOK VALUE

| At 31st August 2025 | 40,581 |  |

| At 31st August 2024 | 67,699 |  |

| The net book value of the assets purchased on hire purchase total £nil as at 31st August 2025 (2024:£1,158).

6. | STOCKS

2025 | 2024 |

£ | £ |

| Product for resale | 1,065,030 |  | 1,137,680 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Amounts owed by group undertakings | 546,379 |  | - |  |

| Other debtors | 231,658 |  | 160,043 |  |

| Amounts owed from other relate

| d parties | 516,187 |  | 530,184 |  |

| Prepayments and accrued income | 40,581 |  | 26,676 |  |

1,334,805 |  | 716,903 |  |

SUPPLIES FOR CANDLES LIMITED (REGISTERED NUMBER: 08069896)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST AUGUST 2025

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Hire purchase contracts (see note 9) | - |  | 25,643 |  |

| Trade creditors | 618,281 |  | 777,131 |  |

| Amounts owed to group undertakings | 548,341 |  | 403,972 |  |

| Corporation Tax | 25,276 |  | 107,489 |  |

| Social security and other taxes | 22,714 |  | 25,174 |  |

| VAT | 30,319 |  | 86,292 |  |

| Other creditors | 57,675 |  | 273,157 |  |

| Trade facilities | 502,904 |  | 88,341 |  |

| Directors' Current Account | 197,216 |  | 8,072 |  |

| Accruals and deferred income | 170,703 |  | 89,835 |  |

2,173,429 |  | 1,885,106 |  |

| The loan from the director is unsecured, interest-free and repayable on demand.

9. | LEASING AGREEMENTS

| Minimum lease payments fall due as follows:

| Hire purchase |

| contracts |

2025 | 2024 |

£ | £ |

| Net obligations repayable:

| Within one year | - |  | 25,643 |  |

| Non-cancellable |

| operating leases |

2025 | 2024 |

£ | £ |

| Within one year | 149,787 |  | 158,226 |  |

| Between one and five years | 267,727 |  | 416,124 |  |

417,514 |  | 574,350 |  |

10. | SECURED DEBTS

| The following secured debts are included within creditors:

2025 | 2024 |

£ | £ |

| Hire purchase contracts | - |  | 25,643 |  |

| Trade loan facility | 502,904 |  | 88,341 |  |

502,904 |  | 113,984 |  |

| The hire purchase balances are secured against the assets to which they relate.

| On 3rd February 2023 the company created a fixed and floating charge against all the assets of the company of £500,000. The balance on the related finance facility as at 31st August 2025 totalled £502,904 (2024: £88,341).

| The ultimate parent undertaking, Nicky Story Holdings Limited, held a loan of £1,614,208 at 31st August 2025 (2024: £2,205,291) of which the security is in the form a fixed and floating charge over the assets of of all group undertakings.

SUPPLIES FOR CANDLES LIMITED (REGISTERED NUMBER: 08069896)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31ST AUGUST 2025

11. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

| 1 | Ordinary B | £1 | 1 |  | 1 |  |

101 |  | 101 |  |

| Ordinary shares rank pari passu except that different rates of dividend can be declared on different classes of share.

12. | DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

| The Report of the Auditors was unqualified.

| Christopher Darwin (Senior Statutory Auditor)

| for and on behalf of Thomas Coombs Limited

13. | RELATED PARTY DISCLOSURES

| At 31 August 2025, amounts due by Supplies For Candles Limited to a non-group company in which a director has an interest totalled £516,187 (2024: £530,184).

| For the year ended 31 August 2025, consultancy fees invoiced to Supplies For Candles Limited from a non-group company in which a director has an interest totalled £561,957 (2024: £325,000).

14. | ULTIMATE CONTROLLING PARTY

| Nicky Story Holdings Limited is regarded by the director as being the company's ultimate parent company.

| The company is exempt from preparing consolidated financial statements under Section 400 of the Companies Act 2006. Nicky Story Holdings Limited consolidates the financial statements. Copies of the Nicky Story Holdings Limited financial statements are publicly available and can be obtained from Companies House or from the Nicky Story Holdings Limited registered office Unit E, Swinton Bridge Industrial Estate Whitelee Road, Swinton, Mexborough, South Yorkshire, England, S64 8BH.