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REGISTERED NUMBER: 06648368 (England and Wales)

Unaudited Financial Statements for the Year Ended 28 February 2025

for

Real Flame (London) Limited

Real Flame (London) Limited (Registered number: 06648368)

Contents of the Financial Statements

for the Year Ended 28 February 2025

Page |

Company Information | 1 |

Balance Sheet | 2 |

Notes to the Financial Statements | 3 |

Real Flame (London) Limited

Company Information

for the Year Ended 28 February 2025

| DIRECTORS: | P B Whitehouse

| J H Halse

| REGISTERED OFFICE: | 80 New King's Rd

| London

| SW6 4LT

| REGISTERED NUMBER: | 06648368 (England and Wales)

| ACCOUNTANTS: | The Sanders Partnership

| Chartered Accountants

| 19 King Street

| The Civic Quarter

| Wakefield

| West Yorkshire

| WF1 2SQ

Real Flame (London) Limited (Registered number: 06648368)

Balance Sheet

28 February 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 4 | 20,276 |  | 30,414 |  |

Tangible assets | 5 | 2,588 |  | 1,234 |  |

Investments | 6 | 2 |  | 2 |  |

22,866 |  | 31,650 |  |

CURRENT ASSETS

Stocks | 36,120 |  | 144,781 |  |

Debtors | 7 | 207,476 |  | 184,616 |  |

Cash at bank and in hand | 5,040 |  | 10,097 |  |

248,636 |  | 339,494 |  |

CREDITORS

Amounts falling due within one year | 8 | 735,366 |  | 725,321 |  |

NET CURRENT LIABILITIES | (486,730 | ) | (385,827 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (463,864 | ) | (354,177 | ) |

CREDITORS

Amounts falling due after more than one year | 9 | 10,271 |  | 18,665 |  |

NET LIABILITIES | (474,135 | ) | (372,842 | ) |

CAPITAL AND RESERVES

Called up share capital | 2 |  | 2 |  |

Retained earnings | (474,137 | ) | (372,844 | ) |

(474,135 | ) | (372,842 | ) |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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 Board of Directors and authorised for issue on 13 April 2026 and were signed on its behalf by:

P B Whitehouse - Director

Real Flame (London) Limited (Registered number: 06648368)

Notes to the Financial Statements

for the Year Ended 28 February 2025

1. | STATUTORY INFORMATION

| Real Flame (London) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

| Turnover

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

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Patents and licences are being amortised evenly over their estimated useful life of nil years.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

| Improvements to property | - | 10% on cost

| Fixtures and fittings | - | 20% on cost

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost.

| Stocks

| Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

| 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

| Rentals paid under operating leases are charged to profit or loss 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.

| Provisions

| Provisions are only set up where it is probable that a present obligation exists as a result of an event prior to the balance sheet and that a payment will be required in settlement that can be estimated reliably.

Real Flame (London) Limited (Registered number: 06648368)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 8 (2024 - 5 ) .

4. | INTANGIBLE FIXED ASSETS

| Other

| intangible

| assets

£ |

| COST

| At 1 March 2024

| and 28 February 2025 | 101,380 |  |

| AMORTISATION

| At 1 March 2024 | 70,966 |  |

| Charge for year | 10,138 |  |

| At 28 February 2025 | 81,104 |  |

| NET BOOK VALUE

| At 28 February 2025 | 20,276 |  |

| At 29 February 2024 | 30,414 |  |

5. | TANGIBLE FIXED ASSETS

| Improvements |  | Fixtures |

| to |  | and |

| property |  | fittings |  | Totals

£ | £ | £ |

| COST

| At 1 March 2024 | 27,114 |  | 16,693 |  | 43,807 |  |

| Additions | - |  | 1,883 |  | 1,883 |  |

| At 28 February 2025 | 27,114 |  | 18,576 |  | 45,690 |  |

| DEPRECIATION

| At 1 March 2024 | 26,953 |  | 15,620 |  | 42,573 |  |

| Charge for year | 161 |  | 368 |  | 529 |  |

| At 28 February 2025 | 27,114 |  | 15,988 |  | 43,102 |  |

| NET BOOK VALUE

| At 28 February 2025 | - |  | 2,588 |  | 2,588 |  |

| At 29 February 2024 | 161 |  | 1,073 |  | 1,234 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 March 2024

| and 28 February 2025 | 2 |  |

| NET BOOK VALUE

| At 28 February 2025 | 2 |  |

| At 29 February 2024 | 2 |  |

Real Flame (London) Limited (Registered number: 06648368)

Notes to the Financial Statements - continued

for the Year Ended 28 February 2025

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

2025 | 2024 |

£ | £ |

| Trade debtors | - |  | 2,340 |  |

| Amounts owed by group undertakings | 207,476 |  | 182,276 |  |

207,476 |  | 184,616 |  |

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

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 10,120 |  | 9,400 |  |

| Other loans | 27,992 |  | - |  |

| Trade creditors | 131,336 |  | 93,065 |  |

| Social security and other taxes | 11,033 |  | 6,980 |  |

| VAT | 28,434 |  | 16,933 |  |

| Other creditors | 1,722 |  | 1,323 |  |

| Customer deposits | - |  | 113,995 |  |

| Directors' current accounts | 522,141 |  | 472,135 |  |

| Accrued expenses | 2,588 |  | 11,490 |  |

735,366 |  | 725,321 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans - 1-2 years | 7,281 |  | 18,665 |  |

| Other loans - 1-2 years | 2,990 |  | - |  |

10,271 |  | 18,665 |  |

10. | OTHER FINANCIAL COMMITMENTS

| Total financial commitments, guarantees and contingencies which are not included in balance sheet amount of £1,762,500 (2024: £1,837,500) and are in relation to commitments under operating leases

11. | RELATED PARTY DISCLOSURES

| At the balance sheet date company was owed £131,669 (2024: £106,469 by Smart Fire UK Limited, a company controlled by the directors, and £75,807 (2024: £75,807) by Real Flame Commercial Limited, its subsidiary undertaking. The amounts due are interest-free and repayable on demand.

12. | ULTIMATE CONTROLLING PARTY

| The company is controlled by the directors.