Dazzling Balloons Ltd

Contents

Company Information	1
Director's Report	2
Accountants' Report	3
Profit and Loss Account	4
Balance Sheet	5 to 6
Notes to the Unaudited Financial Statements	5
Detailed Profit and Loss Account	7
iXBRL Detailed Profit and Loss Account	8

Company Information

Director

Mr A D Rosen

Registered office

2nd Floor - Parkgates
Bury New Road
Prestwich
M25 0TL

Dazzling Balloons Ltd

Director's Report for the Year Ended 31 December 2025

The director presents his report and the financial statements for the year ended 31 December 2025.

This report has been prepared in accordance with the micro-entity provisions of the Companies Act 2006 and in accordance with FRS 105 The Financial Reporting Standard applicable to the Micro-entities Regime.

Director of the company

The director who held office during the year was as follows:

Mr A D Rosen

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 7 October 2026

.........................................
Mr A D Rosen
Director

Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Dazzling Balloons Ltd
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Dazzling Balloons Ltd for the year ended 31 December 2025 as set out on pages 4 to 6 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at
http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Dazzling Balloons Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Dazzling Balloons Ltd and state those matters that we have agreed to state to the Board of Directors of Dazzling Balloons Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dazzling Balloons Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Dazzling Balloons Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and loss of Dazzling Balloons Ltd. You consider that Dazzling Balloons 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 accounts of Dazzling Balloons 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 accounts.

Haffner Hoff Ltd
2nd Floor - Parkgates
Bury New Road
Prestwich
M25 0TL

7 October 2026

Dazzling Balloons Ltd

Profit and Loss Account for the Year Ended 31 December 2025

	2025 £	2024 £
Turnover	18,354	21,519
Cost of raw materials and consumables	(4,323)	(5,348)
Staff costs	(7,276)	(7,700)
Depreciation and other amounts written off assets	(144)	(180)
Other charges	(7,227)	(7,577)
(Loss)/profit for the year	(616)	714

Dazzling Balloons Ltd

(Registration number: 15370347)
Balance Sheet as at 31 December 2025

	2025 £	2024 £
Fixed assets	576	720
Current assets	5,557	2,645
Creditors: Amounts falling due within one year	(5,482)	(2,122)
Net current assets	75	523
Total assets less current liabilities	651	1,243
Accruals and deferred income	(552)	(528)
	99	715
Capital and reserves	99	715

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
2nd Floor - Parkgates
Bury New Road
Prestwich
M25 0TL
England

Basis of preparation

The financial statements have been prepared under the historical cost convention and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime'.

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 2 (2024 - 2).

Dazzling Balloons Ltd

(Registration number: 15370347)
Balance Sheet as at 31 December 2025

For the financial 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.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and FRS 105 ‘The Financial Reporting Standard Applicable to the Micro-entities Regime.

Approved and authorised by the director on 7 October 2026

.........................................
Mr A D Rosen
Director

Dazzling Balloons Ltd

Detailed Profit and Loss Account for the Year Ended 31 December 2025

	Year ended 31 December 2025 £	27 December 2023 to 31 December 2024 £
Sale of goods, UK	18,354	21,519
Cost of sales	(4,323)	(5,348)
Gross profit	14,031	16,171
Administrative expenses
Wages and salaries (excluding directors)	7,276	7,700
Rent and rates	1,000	-
Insurance	-	192
Repairs and maintenance	79	937
Telephone and fax	1,085	839
Computer software and maintenance costs	201	71
Charitable donations	1,518	881
Sundry expenses	249	176
Travel and subsistence	1,435	1,478
Printing, Postage, Stationery and Advertising	491	2,431
Accountancy fees	460	440
Legal and professional fees	646	132
Bank charges	63	-
Depreciation costs	144	180
	(14,647)	(15,457)
Operating (loss)/profit	(616)	714

(Loss)/profit before tax	(616)	714
Tax
(Loss)/profit after tax	(616)	714

Retained earnings brought forward	714	-
Retained earnings carried forward	98	714

Dazzling Balloons Ltd

iXBRL Detailed Profit and Loss Account for the Year Ended 31 December 2025

	2025 £	2024 £
Turnover/revenue	18,354	21,519
Cost of sales
Opening finished goods	(2,000)	-
Purchase of raw materials and consumables	(4,823)	(7,348)
Closing finished goods	2,500	2,000
Gross profit	14,031	16,171
Distribution costs
Administrative expenses
Audit and accountancy other services	(460)	(440)
Rent, rates and services costs	(1,000)	-
Other repairs and maintenance costs	(79)	(937)
Depreciation of Fixed assets	(144)	(180)
Wages and salaries excluding directors	(7,276)	(7,700)
Travel and subsistence	(1,435)	(1,478)
Legal and professional costs	(646)	(132)
Bank charges	(63)	-
Insurance costs	-	(192)
IT and computing	(201)	(71)
Telecommunications	(1,085)	(839)
Printing, postage and stationery	(491)	(2,431)
Charitable donations	(1,518)	(881)
Other costs	(249)	(176)
Other operating income
Other items
(Loss)/profit for the financial year	(616)	714