REGISTERED NUMBER: 02297057 (England and Wales)

FLAMESURGE LIMITED

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P Paintain

Ms P Taylor

SECRETARY:

Ms P Taylor

REGISTERED OFFICE:

41-45 Newtown Row

Birmingham

West Midlands

B6 4HT

REGISTERED NUMBER:

02297057 (England and Wales)

ACCOUNTANTS:

Sephton & Company LLP

Chartered Certified Accountants

Marston House

5 Elmdon Lane

Marston Green

Solihull

West Midlands

B37 7DL

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

105,533

117,656

105,533

117,656

CURRENT ASSETS

Stocks

31,216

21,897

Debtors

6

228,989

264,959

Cash at bank and in hand

138,897

85,427

399,102

372,283

CREDITORS

Amounts falling due within one year

7

235,258

275,161

NET CURRENT ASSETS

163,844

97,122

TOTAL ASSETS LESS CURRENT LIABILITIES

269,377

214,778

CREDITORS

Amounts falling due after more than one year

8

-

(2,642

)

PROVISIONS FOR LIABILITIES

(26,383

)

(29,412

)

NET ASSETS

242,994

182,724

CAPITAL AND RESERVES

Called up share capital

90

90

Capital redemption reserve

(15,990

)

(15,990

)

Retained earnings

258,894

198,624

242,994

182,724

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 28 April 2026 and were signed on its behalf by:

P Paintain - Director

1.	STATUTORY INFORMATION

Flamesurge 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Significant judgements and estimates

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Turnover

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

The company recognises turnover at the point of goods despatch. It does not have any material amounts of deferred or accrued income.

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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Leasehold improvements

-

15% on cost

Plant and machinery

-

10% on reducing balance

Fixtures and fittings

-

25% on reducing balance and 15% on reducing balance

Motor vehicles

-

25% on reducing balance

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2024 - 11 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

42,750

AMORTISATION

At 1 January 2025

and 31 December 2025

42,750

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures

Leasehold

Plant and

and

Motor

improvements

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 January 2025

62,968

623,971

120,275

9,800

817,014

Additions

-

-

917

-

917

At 31 December 2025

62,968

623,971

121,192

9,800

817,931

DEPRECIATION

At 1 January 2025

62,968

521,037

109,688

5,665

699,358

Charge for year

-

10,288

1,719

1,033

13,040

At 31 December 2025

62,968

531,325

111,407

6,698

712,398

NET BOOK VALUE

At 31 December 2025

-

92,646

9,785

3,102

105,533

At 31 December 2024

-

102,934

10,587

4,135

117,656

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and

machinery

£

COST

At 1 January 2025

65,018

Transfer to ownership

(65,018

)

At 31 December 2025

-

DEPRECIATION

At 1 January 2025

27,262

Transfer to ownership

(27,262

)

At 31 December 2025

-

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

37,756

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Trade debtors

217,780

257,415

Other debtors

11,209

7,544

228,989

264,959

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/12/25

31/12/24

£

£

Bank loans and overdrafts

2,642

5,187

Hire purchase contracts (see note 9)

-

5,177

Trade creditors

96,278

126,139

Taxation and social security

132,997

135,680

Other creditors

3,341

2,978

235,258

275,161

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/12/25

31/12/24

£

£

Bank loans

-

2,642

9.	LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase

contracts

31/12/25

31/12/24

£

£

Net obligations repayable:

Within one year

-

5,177

Non-cancellable

operating leases

31/12/25

31/12/24

£

£

Within one year

50,424

39,600

Between one and five years

88,639

73,600

139,063

113,200

10.	SECURED DEBTS

The following secured debts are included within creditors:

31/12/25

31/12/24

£

£

Hire purchase contracts

-

5,177

The finance leases and hire purchase contracts are secured on the assets concerned.