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Registered Number: 13232126
ELECTROFIRE GROUP LTD
Abridged Accounts
Period of accounts Start date: 01 March 2025 End date: 28 February 2026

ELECTROFIRE GROUP LTD Contents Page For the year ended 28 February 2026
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

ELECTROFIRE GROUP LTD Accountants' Report For the year ended 28 February 2026
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of ELECTROFIRE GROUP LTD for the year ended 28 February 2026 which comprise the income statement, the statement of financial position and the related notes from the company's accounting records and from information and explanations you have given to us. We have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements. This report is made solely to the Board of directors of ELECTROFIRE GROUP LTD, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the financial statements of ELECTROFIRE GROUP LTD and state those matters that we have agreed to state to the Board of directors of ELECTROFIRE GROUP LTD. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than ELECTROFIRE GROUP LTD and its Board of directors, as a body, for our work or for this report. It is your duty to ensure that ELECTROFIRE GROUP LTD has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the company's assets, liabilities, financial position and profit . You consider that ELECTROFIRE GROUP LTD is exempt from the statutory audit requirement for the year. .................................................... Michael D Nichols Ltd West Suite, 1 Tolherst Court, Turkey Mill, Ashford Road, Maidstone ME14 5SF 05 March 2026 1

ELECTROFIRE GROUP LTD Statement of Financial Position As at 28 February 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 39,844 |  | 25,652
|  | 39,844 |  | 25,652
Current assets |  |  |
Debtors |  | 1,824 |  | 33,790
Cash at bank and in hand |  | 5,389 |  | 19,062
|  | 7,213 |  | 52,852
Creditors: amount falling due within one year |  | (210,434) |  | (262,080)
Net current assets |  | (203,221) |  | (209,228)
Total assets less current liabilities |  | (163,377) |  | (183,576)
Creditors: amount falling due after more than one year |  | (23,088) |  | -
Net assets |  | (186,465) |  | (183,576)
Capital and reserves |  |  |
Profit and loss account |  | (186,465) |  | (183,576)
Shareholders' funds |  | (186,465) |  | (183,576)
For the year ended 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 05 March 2026 and were signed by:
------------------------------- Mr L Mayhew Director
2

ELECTROFIRE GROUP LTD Notes to the Abridged Financial Statements For the year ended 28 February 2026
General Information ELECTROFIRE GROUP LTD is a private company, limited by shares, registered in , registration number 13232126, registration address 26 KINGS HILL AVENUE, KINGS HILL WEST MALLING, ME19 4AE. The presentation currency is £ sterling.
1. | Accounting policies Basis of preparation Statement of compliance These financial statements have been prepared in compliance with FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Turnover Turnover is measured at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, net of discounts and value added taxes. Website cost Planning and operating costs for the company's website are charged to the income statement as incurred. Taxation The tax expense represents the sum of the tax currently payable and deferred tax. Current taxation The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The companys liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date. Tangible fixed assets Tangible fixed assets are initially measured at cost and subsequently measured at cost less any accumulated depreciation and accumulated impairment losses or at a revalued amount. Any tangible assets carried at a revalued amount are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation is recognised in other comprehensive income and accumulated in capital and reserves. However, the increase is recognised in profit or loss to the extent that it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves. If a revaluation decrease exceeds the accumulated revaluation gains accumulated capital and reserves in respect of that asset, the excess is recognised in profit or loss. Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over the useful lives on the following basis:
Plant and Machinery | 25% Reducing Balance
Motor Vehicles | 25% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Computer Equipment | 25% Reducing Balance
2. | Average number of employees Average number of employees during the year was 1 (2025 : 1).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Computer Equipment |  | Total
| £ |  | £ |  | £ |  | £ |  | £
At 01 March 2025 | 21,754 |  | 36,013 |  | 11,338 |  | 9,637 |  | 78,742
Additions | - |  | 24,140 |  | 1,750 |  | - |  | 25,890
Disposals | - |  | - |  | - |  | - |  | -
At 28 February 2026 | 21,754 |  | 60,153 |  | 13,088 |  | 9,637 |  | 104,632
Depreciation
At 01 March 2025 | 14,871 |  | 23,880 |  | 7,751 |  | 6,588 |  | 53,090
Charge for year | 1,721 |  | 7,881 |  | 1,334 |  | 762 |  | 11,698
On disposals | - |  | - |  | - |  | - |  | -
At 28 February 2026 | 16,592 |  | 31,761 |  | 9,085 |  | 7,350 |  | 64,788
Net book values
Closing balance as at 28 February 2026 | 5,162 |  | 28,392 |  | 4,003 |  | 2,287 |  | 39,844
Opening balance as at 01 March 2025 | 6,883 |  | 12,133 |  | 3,587 |  | 3,049 |  | 25,652
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