REGISTERED NUMBER: 08595397 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 August 2025

for

Blue Flame Installations Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Report of the Accountants

5

DIRECTOR:

R J Mcluckie

REGISTERED OFFICE:

The Butchers Arms

Middle Street

Dunston

Lincoln

Lincolnshire

LN4 2EW

REGISTERED NUMBER:

08595397 (England and Wales)

ACCOUNTANTS:

Prestige Accounting Limited T/A Simon Moss & Co

The Finance Centre

34a Southgate

Sleaford

Lincolnshire

NG34 7RY

FIXED ASSETS

Tangible assets

4

11,323

15,098

CURRENT ASSETS

Stocks

52,970

49,450

Debtors

5

17,778

27,875

Cash at bank and in hand

572,443

491,695

643,191

569,020

CREDITORS

Amounts falling due within one year

6

45,808

45,928

NET CURRENT ASSETS

597,383

523,092

TOTAL ASSETS LESS CURRENT LIABILITIES

608,706

538,190

PROVISIONS FOR LIABILITIES

2,831

3,775

NET ASSETS

605,875

534,415

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

605,775

534,315

SHAREHOLDERS' FUNDS

605,875

534,415

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 28 May 2026 and were signed by:

R J Mcluckie - Director

1.	STATUTORY INFORMATION

Blue Flame Installations Ltd 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.

Tangible fixed assets

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

Plant and machinery etc

-

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

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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 September 2024

and 31 August 2025

1,539

39,225

2,378

43,142

DEPRECIATION

At 1 September 2024

1,438

24,478

2,128

28,044

Charge for year

25

3,687

63

3,775

At 31 August 2025

1,463

28,165

2,191

31,819

NET BOOK VALUE

At 31 August 2025

76

11,060

187

11,323

At 31 August 2024

101

14,747

250

15,098

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

16,836

26,486

Other debtors

942

1,389

17,778

27,875

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade creditors

1,800

1,800

Taxation and social security

40,658

37,478

Other creditors

3,350

6,650

45,808

45,928

7.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 August 2025 and 31 August 2024:

31.8.25

31.8.24

£

£

R J Mcluckie

Balance outstanding at start of year

-

214

Amounts repaid

-

(214

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 August 2025 set out on pages three to seven and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Prestige Accounting Limited T/A Simon Moss & Co

The Finance Centre

34a Southgate

Sleaford

Lincolnshire

NG34 7RY

28 May 2026