Flame Graphics Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07037206

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		1,248		932

			1,248		932
CURRENT ASSETS
Debtors	5	155,356		75,086
Cash at bank and in hand		26,162		60,753

		181,518		135,839
Creditors: Amounts Falling Due Within One Year	6	(141,267 )		(101,364 )

NET CURRENT ASSETS (LIABILITIES)			40,251		34,475

TOTAL ASSETS LESS CURRENT LIABILITIES			41,499		35,407

Creditors: Amounts Falling Due After More Than One Year	7		-		(3,000 )

PROVISIONS FOR LIABILITIES
Deferred Taxation	8		(205 )		(200 )

NET ASSETS			41,294		32,207

CAPITAL AND RESERVES
Called up share capital	9		100		100
Profit and Loss Account			41,194		32,107

SHAREHOLDERS' FUNDS			41,294		32,207

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Flame Graphics Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 the company was entitled to exemption from audit 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 director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Phillip Morrish

Director

30th April 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Flame Graphics Limited Registered number 07037206 is a limited by shares company incorporated in England & Wales. The Registered Office is 46, Chineham Close, Fleet, Hampshire, GU51 1BF.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements are prepared under the historical cost convention and in accordance with the Financial Reporting Standard for Smaller Entities (effective April 2008).

2.2. Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are stated at cost less depreciation. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	Improvements are written off over the term of the lease
Plant & Machinery	25% on Cost
Motor Vehicles	25% on Cost
Fixtures & Fittings	25% on Cost
Computer Equipment	25% on Cost

2.4. Taxation

The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.6. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

2.7. Registrar Filing Requirements

The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account. The notes which are not included have been hidden but original note numbering has remained the same for those that are present.

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Flame Graphics Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

3. Average Number of Employees

Average number of employees during the year, including directors, during the year was as follows:

	2025	2024
Office and administration	2	2
Sales, marketing and distribution	2	1

	4	3

4. Tangible Assets

	Fixtures & Fittings	Computer Equipment	Total
	£	£	£
Cost
As at 1 January 2025	333	13,008	13,341
Additions	214	797	1,011

As at 31 December 2025	547	13,805	14,352

Depreciation
As at 1 January 2025	328	12,081	12,409
Provided during the period	35	660	695

As at 31 December 2025	363	12,741	13,104

Net Book Value
As at 31 December 2025	184	1,064	1,248

As at 1 January 2025	5	927	932

5. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	141,106	69,007
Prepayments and accrued income	14,250	6,079

	155,356	75,086

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	58,753	42,715
Bank loans and overdrafts	3,000	6,000
Corporation tax	20,057	15,993
Other taxes and social security	1,960	-
VAT	18,727	16,169
Other creditors	15,000	5,000
Workplace Pensions	367	80
Accruals and deferred income	3,609	5,914
Director's loan account	19,794	9,493

	141,267	101,364

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Flame Graphics Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	-	3,000

8. Deferred Taxation

The provision for deferred taxation is made up of accelerated capital allowances

	2025	2024
	£	£
Other timing differences	205	200

9. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

10. Dividends

	2025	2024
	£	£
On equity shares:
Interim dividend paid	61,000	72,000

11. Controlling Party

At the Balance Sheet Date, the company was owned in equal proportion by Mr Phiilip Morrish and Mrs Karen Morrish

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