IGNITE LIVE LTD


Directors	HAQUE, Ibrar
	LYNSKEY, Simon David


Registered Address	Hillcrest House 143 London Road
	Stockton Heath
	Warrington
	WA4 6LG


Registered Number	13457785 (England and Wales)

Balance Sheet as at
30 November 2025

	Notes	30 Nov 2025		31 May 2024
		£	£	£	£
Fixed assets
Tangible assets	3		398,936		281,825
			398,936		281,825
Current assets
Debtors	4	113,561		329,072
Cash at bank and on hand		15,518		15,318
		129,079		344,390
Creditors amounts falling due within one year	5	(485,365)		(363,540)
Net current assets (liabilities)			(356,286)		(19,150)
Total assets less current liabilities			42,650		262,675
Creditors amounts falling due after one year	6		(40,838)		(225,355)
Net assets			1,812		37,320
Capital and reserves
Called up share capital			3		3
Other reserves			219,355		-
Profit and loss account			(217,546)		37,317
Shareholders' funds			1,812		37,320

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 19 December 2025, and are signed on its behalf by:

HAQUE, Ibrar
Director
Registered Company No. 13457785

IGNITE LIVE LTD

Notes to the Financial Statements
for the period ended 30 November 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Defined contribution pension plan
	The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as liabilities in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

Defined contribution pension plan

The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as liabilities in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

	Finance costs
	Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

	Tangible fixed assets and depreciation
	All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Tangible fixed assets and depreciation

All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:


	Reducing balance (%)	Straight line (years)
Plant and machinery	20	-
Vehicles	20	-
Office Equipment	-	5

	Trade and other debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Trade and other debtors

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Trade and other creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	5		6

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 June 24	413,542	24,000	-	437,542
Additions	149,660	28,408	5,276	183,344
At 30 November 25	563,202	52,408	5,276	620,886
Depreciation and impairment
At 01 June 24	145,728	9,989	-	155,717
Charge for year	62,847	3,118	268	66,233
At 30 November 25	208,575	13,107	268	221,950
Net book value
At 30 November 25	354,627	39,301	5,008	398,936
At 31 May 24	267,814	14,011	-	281,825

4.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	93,252	221,872
Other debtors	17,406	-
Prepayments and accrued income	2,903	107,200
Total	113,561	329,072

5.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	191,140	262,524
Bank borrowings and overdrafts	162,963	-
Taxation and social security	130,760	93,515
Other creditors	502	4,782
Accrued liabilities and deferred income	-	2,719
Total	485,365	363,540

6.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	40,838	-
Other creditors	-	225,355
Total	40,838	225,355