Firegem21 Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: SC717653

Firegem21 Ltd

Filleted Unaudited Financial Statements

31 March 2026

Firegem21 Ltd

Financial Statements

Year ended 31 March 2026

Contents	Page

Chartered certified accountants report to the board of directors on the preparation of the unaudited statutory financial statements	1

Statement of financial position and the notes to the financial statements	2

Firegem21 Ltd

Chartered Certified Accountants Report to the Board of Directors on the Preparation of the Unaudited Statutory Financial Statements of Firegem21 Ltd

Year ended 31 March 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 Firegem21 Ltd for the year ended 31 March 2026, which comprise the statement of financial position and the notes to the financial statements from the company's accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at www.accaglobal.com/en/member/professional-standards/rules-standards/acca-rulebook.html. This report is made solely to the Board of Directors of Firegem21 Ltd, as a body. Our work has been undertaken solely to prepare for your approval the financial statements of Firegem21 Ltd and state those matters that we have agreed to state to you, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/tf-163-jan-24.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Firegem21 Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Firegem21 Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Firegem21 Ltd. You consider that Firegem21 Ltd is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the financial statements of Firegem21 Ltd. For this reason, 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.

GARDNER & PARTNERS LTD Chartered Certified Accountants

9 Rosemount Place Aberdeen AB25 2UX

12 June 2026

Firegem21 Ltd

Statement of Financial Position

31 March 2026

	2026	2025
	£	£
Fixed assets	180,974	184,484
	---------	---------

Current assets	5,308	1,590
Prepayments and accrued income	337	309
	-------	-------
	5,645	1,899

Creditors: amounts falling due within one year	186,635	191,130
	---------	---------
Net current liabilities	180,990	189,231
	---------	---------
Total assets less current liabilities	( 16)	( 4,747)

Accruals and deferred income	720	1,250
	----	-------
	(736)	(5,997)
	----	-------

Capital and reserves	( 736)	( 5,997)
	----	-------

For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements have been prepared in accordance with the micro-entity provisions and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

These financial statements were approved by the board of directors and authorised for issue on 12 June 2026 , and are signed on behalf of the board by:

Mr M T Sinclair

Director

Company registration number: SC717653

The company is a private company limited by shares, registered in Scotland. The address of the registered office is Woodlands, Kingswells, Aberdeen, AB15 8QJ.