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REGISTERED NUMBER: 02960396 (England and Wales)

DYNAMIC FIREWORKS LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 JANUARY 2026

DYNAMIC FIREWORKS LIMITED (REGISTERED NUMBER: 02960396)

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

| Page |

Balance Sheet | 1 |  | to |  | 2

Notes to the Financial Statements | 3 |  | to |  | 6

DYNAMIC FIREWORKS LIMITED (REGISTERED NUMBER: 02960396)

BALANCE SHEET

31 JANUARY 2026

| 2026 |  | 2025

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | (5,541 | ) | (9,974 | ) |

Property, plant and equipment | 5 | 105,101 |  | 77,524 |  |

Investments | 6 | 150,002 |  | 150,002 |  |

249,562 |  | 217,552 |  |

CURRENT ASSETS

Stocks | 369,586 |  | 464,000 |  |

Debtors | 7 | 38,243 |  | 55,782 |  |

Cash at bank | 1,226,808 |  | 1,200,772 |  |

1,634,637 |  | 1,720,554 |  |

CREDITORS

Amounts falling due within one year | 8 | (200,918 | ) | (280,809 | ) |

NET CURRENT ASSETS | 1,433,719 |  | 1,439,745 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 1,683,281 |  | 1,657,297 |  |

PROVISIONS FOR LIABILITIES | (22,880 | ) | (12,553 | ) |

NET ASSETS | 1,660,401 |  | 1,644,744 |  |

CAPITAL AND RESERVES

Called up share capital | 10,000 |  | 10,000 |  |

Retained earnings | 1,650,401 |  | 1,634,744 |  |

1,660,401 |  | 1,644,744 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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.

DYNAMIC FIREWORKS LIMITED (REGISTERED NUMBER: 02960396)

BALANCE SHEET - continued

31 JANUARY 2026

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 29 May 2026 and were signed on its behalf by:

Mr N J Claydon - Director

DYNAMIC FIREWORKS LIMITED (REGISTERED NUMBER: 02960396)

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

1. | STATUTORY INFORMATION

| Dynamic Fireworks 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: | 02960396

| Registered office: | Unit 18 Peartree Business Centre

| Peartree Road

| Stanway

| Colchester

| Essex

| CO3 0JN

| For the purposes of presentation, the financial statements are rounded to the nearest 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.

| Turnover

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

| Goodwill

| Goodwill is capitalised and subsequently amortised over the useful economic life of the asset to which it relates to. The goodwill is amortised in the accounts across a 5 year useful economic life.

| 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 |  | 25% on reducing balance and 10% on cost |  |

| Equipment and website |  | 15% on reducing balance and 20% on cost |  |

| Motor vehicles |  | 25% on reducing balance |  |

| Investments in subsidiaries

| Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

| Stocks

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

| Financial instruments

| Basic financial instruments are recognised at amortised cost.

DYNAMIC FIREWORKS LIMITED (REGISTERED NUMBER: 02960396)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

2. | ACCOUNTING POLICIES - continued

| 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.

| 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 20 (2025 - 22 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 February 2025

| and 31 January 2026 | (2,164 | ) |

| AMORTISATION

| At 1 February 2025 | 7,810 |  |

| Charge for year | (4,433 | ) |

| At 31 January 2026 | 3,377 |  |

| NET BOOK VALUE

| At 31 January 2026 | (5,541 | ) |

| At 31 January 2025 | (9,974 | ) |

DYNAMIC FIREWORKS LIMITED (REGISTERED NUMBER: 02960396)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

5. | PROPERTY, PLANT AND EQUIPMENT

| Improvements |  | Equipment |

| to |  | and |  | Motor |

| property |  | website |  | vehicles |  | Totals

£ | £ | £ | £ |

| COST

| At 1 February 2025 | 56,329 |  | 116,139 |  | 33,699 |  | 206,167 |  |

| Additions | - |  | 48,076 |  | 250 |  | 48,326 |  |

| Disposals | - |  | (9,617 | ) | - |  | (9,617 | ) |

| At 31 January 2026 | 56,329 |  | 154,598 |  | 33,949 |  | 244,876 |  |

| DEPRECIATION

| At 1 February 2025 | 29,299 |  | 94,067 |  | 5,277 |  | 128,643 |  |

| Charge for year | 5,389 |  | 8,255 |  | 7,105 |  | 20,749 |  |

| Eliminated on disposal | - |  | (9,617 | ) | - |  | (9,617 | ) |

| At 31 January 2026 | 34,688 |  | 92,705 |  | 12,382 |  | 139,775 |  |

| NET BOOK VALUE

| At 31 January 2026 | 21,641 |  | 61,893 |  | 21,567 |  | 105,101 |  |

| At 31 January 2025 | 27,030 |  | 22,072 |  | 28,422 |  | 77,524 |  |

6. | FIXED ASSET INVESTMENTS

| Shares in

| group

| undertakings

£ |

| COST

| At 1 February 2025

| and 31 January 2026 | 396,004 |  |

| PROVISIONS

| At 1 February 2025

| and 31 January 2026 | 246,002 |  |

| NET BOOK VALUE

| At 31 January 2026 | 150,002 |  |

| At 31 January 2025 | 150,002 |  |

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

2026 | 2025 |

£ | £ |

| Trade debtors | 23,047 |  | 37,857 |  |

| Other debtors | 1,473 |  | 3,973 |  |

| Prepayments and accrued income | 13,723 |  | 13,952 |  |

38,243 |  | 55,782 |  |

DYNAMIC FIREWORKS LIMITED (REGISTERED NUMBER: 02960396)

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 31 JANUARY 2026

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

2026 | 2025 |

£ | £ |

| Trade creditors | 17,804 |  | 15,342 |  |

| Amounts owed to related undertakings | 7,906 |  | 77,026 |  |

| Corporation tax | 59,705 |  | 53,532 |  |

| Other taxes and social security | 87,632 |  | 59,823 |  |

| Directors' current accounts | 1,018 |  | 706 |  |

| Accruals and deferred income | 26,853 |  | 74,380 |  |

200,918 |  | 280,809 |  |

9. | RELATED PARTY DISCLOSURES

| Zeus Fireworks Limited

| During the year, purchase invoices were received from Zeus Fireworks Limited totalling £337,532 (2025: £252,561) and payments totalling £414,557.

| At the year end, the Company owed Zeus Fireworks a balance of £Nil (2025: £77,026).

| This amount is unsecured, interest-free and is subject to standard credit terms.

| Quantum Fireworks Ltd

| During the year, purchase invoices were received from Quantum Fireworks Ltd totalling £150,408 (2025: £163,343) and payments totalling £142,502. Sales made totalled £6,057 (2025: £2,232), payments received amounted to £6,067 (2025: £2,232).

| At the year end, a balance was due to Quantum Fireworks Ltd of £7,906 (2025: £Nil).

| This amount is unsecured, interest-free and is subject to standard credit terms.

| Remuneration of Family Members

| During the year, remuneration was paid to family members of the directors of £42,760 (2025: £40,428) in total.