REGISTERED NUMBER: 02722621 (England and Wales)

Unaudited Financial Statements

for the Year Ended 30 June 2025

for

Pa - Boom Phenomenal Fireworks Limited

Limited By Guarantee

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Chadwick

N D Canham

SECRETARY:

Miss S Tongue

REGISTERED OFFICE:

51 Deanhouse

Netherthong

Holmfirth

West Yorkshire

HD9 3UG

REGISTERED NUMBER:

02722621 (England and Wales)

ACCOUNTANTS:

S & P Wood

1258 Manchester Road

Linthwaite

Huddersfield

West Yorkshire

HD7 5QA

FIXED ASSETS

Tangible assets

4

28,942

36,749

CURRENT ASSETS

Stocks

1,456

2,984

Debtors

5

1,105

1,139

Cash at bank

24,306

17,325

26,867

21,448

CREDITORS

Amounts falling due within one year

6

15,738

12,824

NET CURRENT ASSETS

11,129

8,624

TOTAL ASSETS LESS CURRENT LIABILITIES

40,071

45,373

PROVISIONS FOR LIABILITIES

1,810

2,483

NET ASSETS

38,261

42,890

RESERVES

Income and expenditure account

38,261

42,890

38,261

42,890

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 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 surplus or deficit 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 17 June 2026 and were signed on its behalf by:

D Chadwick - Director

1.	STATUTORY INFORMATION

Pa - Boom Phenomenal Fireworks Limited Limited By Guarantee is a private company, limited by guarantee , 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 surplus or deficit on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 July 2024

86,515

Additions

1,617

At 30 June 2025

88,132

DEPRECIATION

At 1 July 2024

49,766

Charge for year

9,424

At 30 June 2025

59,190

NET BOOK VALUE

At 30 June 2025

28,942

At 30 June 2024

36,749

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Other debtors

1,105

1,139

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.6.25

30.6.24

£

£

Trade creditors

977

633

Taxation and social security

9,033

7,560

Other creditors

5,728

4,631

15,738

12,824