BLACK CAT FIREWORKS LIMITED

1. BLACK CAT FIREWORKS LIMITED 1992-11-05 → present
2. FEISTEL & BENWELL LIMITED 1992-10-12 → 1992-11-05
3. FEISTEL & BENWELL LIMITED 1988-01-26 → 1992-10-12
4. FEISTEL FIREWORKS LIMITED 1985-06-03 → 1988-01-26
5. STOCKJAY LIMITED 1985-03-29 → 1985-06-03

Values shown as filed in the company's annual accounts. — indicates the figure wasn't present under that line item in that period. About these numbers

Margins divide P&L lines by turnover. Gearing is liabilities over total assets. Current ratio is current assets over creditors falling due within one year. Interest cover is operating profit over absolute finance costs. Sector-distribution context coming next.

Accounting basis

FRS 101

Reporting scope

Consolidated group

Auditor

Sumer Auditco Limited

Audit opinion

Unqualified (clean)

Going concern

Affirmed

“Financial forecasts show that the group is able to remain a going concern. The group has access to sufficient funding to meet its working capital requirements and other committed payments. After making enquiries, the directors have a reasonable expectation that the group has adequate resources to continue in operational existence for at least 12 months following the approval of these financial statements.”

Group structure

1. BLACK CAT FIREWORKS LIMITED · parent
   1. Comet Feuerwerk GmbH 1% · Germany · distribution of pyrotechnics

Significant events

• “During 2024 procurement was still affected by the aftermath of the pandemic; some Asian production facilities had permanently closed, whilst others were increasingly focused on the Chinese market. As a result, access to production capacity was limited and more competitive. During 2025 global capacity has opened up, following a decline in domestic demand in China.”
• “The group is seeing opportunities in sustainable product development. Following some successful sales trials in 2023, a large proportion of orders were able to be confidently switched to plastic reduced products in the year.”
• “In the UK, an amended distribution model with a major customer is being implemented whereby initial drops are being increased from approximately 60% of total buy to closer to 80%, with focus on replenishment in the top performing stores. This replenishment will be supported by the use of an AI order model to help ensure stock is allocated based on sale performance and trends.”

Auditor, going-concern and subsidiary information is drawn from the narrative of the latest annual accounts. About these numbers

Filings

6

last 12 months

Capital events

0

last 24 months

Officers appointed

0

last 12 months

Officers resigned

0

last 12 months

Direct counts from the register. No score, no rating — see the Filing timeline for the underlying events.

• Turnover

  +3.2%

  £45,321,000 → £46,773,000

• Cash

  +75.2%

  £1,982,000 → £3,472,000

• Net assets

  -59.5%

  -£3,348,000 → -£5,341,000

• Employees

  -4.7%

  85 → 81

• Operating profit

  -60%

  £8,061,000 → £3,221,000

• Profit before tax

  -90.1%

  £8,091,000 → £801,000

• Wages

  +22.3%

  £2,811,000 → £3,437,000

Each % is (latest − prior) ÷ |prior| for the line item as filed. The comparison is only shown when the latest and prior accounts cover broadly equal-length periods — short or long stubs (typical around incorporation or a year-end change) are suppressed rather than misrepresented. Lines a company doesn't report are omitted. About these numbers