Firefly Tonics Limited
Financial Statements
For the 52 week period ended 27 March 2026
Pages for Filing with Registrar
Company Registration No. 08172506 (England and Wales)
Firefly Tonics Limited
Company Information
Directors
M F Caroe
S D Snell
(Appointed 28 April 2026)
D J Collard
(Appointed 13 October 2025)
D Jones
(Appointed 22 January 2026)
Company number
08172506
Registered office
Douglas House
Mounts Road
Wednesbury
West Midlands
United Kingdom
WS10 0BU
Auditor
Moore Kingston Smith LLP
6th Floor
9 Appold Street
London
EC2A 2AP
Firefly Tonics Limited
Contents
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 6
Firefly Tonics Limited
Balance Sheet
As at 27 March 2026
Page 1
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
2,713,587
2,733,820
Current assets
Debtors
4
445,414
232,873
Cash at bank and in hand
815
54,596
446,229
287,469
Creditors: amounts falling due within one year
5
(390,764)
(453,467)
Net current assets/(liabilities)
55,465
(165,998)
Total assets less current liabilities
2,769,052
2,567,822
Provisions for liabilities
(6,422)
(5,481)
Net assets
2,762,630
2,562,341
Capital and reserves
Called up share capital
6
1
1
Profit and loss reserves
2,762,629
2,562,340
Total equity
2,762,630
2,562,341

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

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

The financial statements were approved by the board of directors and authorised for issue on 28 July 2026 and are signed on its behalf by:
D Jones
Director
Company Registration No. 08172506
Firefly Tonics Limited
Statement of Changes in Equity
For the 52 week period ended 27 March 2026
Page 2
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 30 March 2024
1
2,365,644
2,365,645
Period ended 28 March 2025:
Profit and total comprehensive income for the period
-
196,696
196,696
Balance at 28 March 2025
1
2,562,340
2,562,341
Period ended 27 March 2026:
Profit and total comprehensive income for the period
-
200,289
200,289
Balance at 27 March 2026
1
2,762,629
2,762,630
Firefly Tonics Limited
Notes to the Financial Statements
For the 52 week period ended 27 March 2026
Page 3
1
Accounting policies
Company information

Firefly Tonics Limited is a private company limited by shares incorporated in England and Wales. The registered office is Douglas House, Mounts Road, Wednesbury, West Midlands, United Kingdom, WS10 0BU.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The entity made a profit of £200,289 (2025: £196,696) and has net current assets of £55,465 as at true 2 7 March 202 6 (net current liabilities as at 28 March 202 5: £165,998). Given this, the financial statements have been prepared on a going concern basis, which the directors consider to be appropriate for the following reasons.

The directors have prepared group cash flow forecasts from the date of approval of these financial statements through to July 2027 which indicate that the company will have sufficient funds through funding from its fellow subsidiary, The Juice Burst Drinks Co Ltd, to meet its liabilities as they fall due for a period of at least 12 months from date of approval of these financial statements. Group cash forecasts have been prepared as this company is reliant on the group for its revenue and any costs incurred are paid by group companies as well.

Consequently, the directors are confident that the company will have sufficient funds to continue to meets its liabilities as they fall due for at least 12 months from the date of approval of the financial statements and therefore have prepared the financial statements on a going concern basis.

1.3
Turnover

Turnover is derived from the company's principal activity, the rental of freehold property to a fellow group undertaking, The Juice Burst Drinks Co. Limited, previously known as Purity Soft Drinks Limited.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold Property
50 years
Fixtures and fittings
5 Years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Firefly Tonics Limited
Notes to the Financial Statements (Continued)
For the 52 week period ended 27 March 2026
1
Accounting policies
(Continued)
Page 4
1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.6
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.7
Financial instruments

Basic financial instruments are measured at cost. The company has no other financial instruments or basic financial instruments measured at fair value.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Firefly Tonics Limited
Notes to the Financial Statements (Continued)
For the 52 week period ended 27 March 2026
1
Accounting policies
(Continued)
Page 5
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

2
Employees

The only employees of the company are the directors who received no remuneration during the period. All costs are borne by other group undertakings.

3
Tangible fixed assets
Land and buildings
£
Cost
At 29 March 2025
3,031,524
Additions
33,719
At 27 March 2026
3,065,243
Depreciation and impairment
At 29 March 2025
297,704
Depreciation charged in the 52 week period
53,952
At 27 March 2026
351,656
Carrying amount
At 27 March 2026
2,713,587
At 28 March 2025
2,733,820
4
Debtors
2026
2025
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
445,414
232,873
Firefly Tonics Limited
Notes to the Financial Statements (Continued)
For the 52 week period ended 27 March 2026
Page 6
5
Creditors: amounts falling due within one year
2026
2025
£
£
Corporation tax
15,759
78,462
Corporation tax - group relief
375,005
375,005
390,764
453,467
6
Called up share capital
2026
2025
2026
2025
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Share of £1 each
1
1
1
1
7
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 27 March 2026 and of its profit for the 52 week period then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Senior Statutory Auditor:
Jamie Sherman
Statutory Auditor:
Moore Kingston Smith LLP
Date of audit report:
31 July 2026
8
Financial commitments, guarantees and contingent liabilities

All companies within the group, namely Firefly Tonics Limited, The Juice Burst Drinks Co Limited and Purity Soft Drinks Limited are party to cross guarantees given for bank loans and overdrafts amounting to £Nil (2025: £Nil). The contingent liability of this company as of 2 7 March 2026 is £Nil (2025: £Nil).

9
Parent company

The Company is a subsidiary undertaking of Aurora Topco 1 Limited, registered office being Douglas House, Mounts Road, Wednesbury, WS10 0BU. The ultimate controlling party is a fund managed by Verdane Fund Manager AB, an investment management firm, by virtue of its majority shareholding in Aurora Topco 1 Limited held through Aurora Holdco Limited, registered office 24 Old Queen Street, London, SW1H 9HP.

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