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REGISTERED NUMBER: 02460114 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2023

FOR

BLAZE COMMUNICATION LIMITED

BLAZE COMMUNICATION LIMITED (REGISTERED NUMBER: 02460114)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4

Chartered Accountants' Report 9

BLAZE COMMUNICATION LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2023







DIRECTOR: G J Richardson





SECRETARY: Mrs S Richardson





REGISTERED OFFICE: East Wing, Goffs Oak House
Goffs Lane
Goffs Oak
Hertfordshire
EN7 5BW





REGISTERED NUMBER: 02460114 (England and Wales)





ACCOUNTANTS: OBK Limited trading as O'Byrne & Kennedy
East Wing
Goffs Oak House
Goffs Lane
Goffs Oak
Hertfordshire
EN7 5BW

BLAZE COMMUNICATION LIMITED (REGISTERED NUMBER: 02460114)

BALANCE SHEET
31 MARCH 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 7,634 7,387

CURRENT ASSETS
Stocks 10,101 2,327
Debtors 5 129,361 127,782
Cash at bank and in hand 266,803 253,966
406,265 384,075
CREDITORS
Amounts falling due within one year 6 128,628 117,022
NET CURRENT ASSETS 277,637 267,053
TOTAL ASSETS LESS CURRENT
LIABILITIES

285,271

274,440

CREDITORS
Amounts falling due after more than one
year

7

(23,333

)

(33,333

)

PROVISIONS FOR LIABILITIES (1,450 ) (1,404 )
NET ASSETS 260,488 239,703

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 260,388 239,603
SHAREHOLDERS' FUNDS 260,488 239,703

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BLAZE COMMUNICATION LIMITED (REGISTERED NUMBER: 02460114)

BALANCE SHEET - continued
31 MARCH 2023


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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 18 October 2023 and were signed by:





G J Richardson - Director


BLAZE COMMUNICATION LIMITED (REGISTERED NUMBER: 02460114)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2023

1. STATUTORY INFORMATION

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

The presentation currency of the financial statements is the Pound Sterling (£).


The financial statements have been rounded the the nearest £.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

These financial statements have been prepared on a going concern basis. The company has been dealing with the economic impact of COVID 19 and the Government policies to tackle the virus. The company's income has been affected in the current year and the directors anticipate existing income could be down by 25%. The Director have taken a number of steps to protect the business and they are planning for the end of the COVID 19 impact. These steps include furloughing employees, cutting costs, and generating alternative income from opportunities presented by the increased consumption of digital marketing in the business to business area. While the Director accepts there are inherent uncertainties around the further impact of COVID 19 on the business he is satisfied that, based on his assessment of the future possible impacts and his plans to deal with them, the company will continue as a going concern and therefore this is a valid basis for the preparation of the financial statements.

Turnover
Turnover represents net invoiced sales of goods and services, excluding value added tax.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery etc - 25% on reducing balance and 25% on cost

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

BLAZE COMMUNICATION LIMITED (REGISTERED NUMBER: 02460114)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

2. ACCOUNTING POLICIES - continued

Financial instruments
The company has elected to apply the provisions of Section 11 'Basic Financial Instruments' and Section 12 'Other Financial Instruments Issues' of FRS102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statement, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date. If an asset is impaired the impairment loss is recognised in profit or loss. If there is a decrease in the impairment loss, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Basic financial liabilities
Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

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

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.


BLAZE COMMUNICATION LIMITED (REGISTERED NUMBER: 02460114)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2022 - 11 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022 96,830
Additions 3,539
At 31 March 2023 100,369
DEPRECIATION
At 1 April 2022 89,443
Charge for year 3,292
At 31 March 2023 92,735
NET BOOK VALUE
At 31 March 2023 7,634
At 31 March 2022 7,387

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 58,497 73,256
Other debtors 70,864 54,526
129,361 127,782

BLAZE COMMUNICATION LIMITED (REGISTERED NUMBER: 02460114)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 10,000 10,000
Trade creditors 32,408 25,630
Taxation and social security 67,301 64,161
Other creditors 18,919 17,231
128,628 117,022

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 23,333 33,333

8. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2023 2022
£    £   
Within one year 5,177 -
Between one and five years 2,157 -
7,334 -

9. CALLED UP SHARE CAPITAL

Allotted and issued:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary £1 100 100

10. DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following loans (to)/from the director and his wife subsisted during the years ended 31 March 2023 and 31 March 2022:

20232022
££
G J Richardson and Mrs S Richardson
Balance outstanding at start of year (31,014)(46,346)
Balance outstanding at end of year (50,743)(31,014)
Maximum balance outstanding during the year(53,459)(64,988)

This is an interest free loan is payable on demand.

BLAZE COMMUNICATION LIMITED (REGISTERED NUMBER: 02460114)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2023

11. RELATED PARTY DISCLOSURES

Mr G J Richardson is also a director and shareholder of Rockstead Ltd. The companies transact with each other on normal commercial terms. Details of transactions during the year are as follows:

20232022

Balance included in trade debtors for Rockstead Ltd 3,1844,277

Balance included in trade creditors for Rockstead Ltd--

Value of work done invoiced to Rockstead Ltd 19,35518,196




12. ULTIMATE CONTROLLING PARTY

The company is controlled by G J Richardson, the majority shareholder and director.

CHARTERED ACCOUNTANTS' REPORT TO THE DIRECTOR
ON THE UNAUDITED FINANCIAL STATEMENTS OF
BLAZE COMMUNICATION LIMITED

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Blaze Communication Limited for the year ended 31 March 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Blaze Communication Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Blaze Communication Limited and state those matters that we have agreed to state to the director of Blaze Communication Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blaze Communication Limited and its director for our work or for this report.

It is your duty to ensure that Blaze Communication Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Blaze Communication Limited. You consider that Blaze Communication Limited 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 financial statements of Blaze Communication Limited. 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 financial statements.






OBK Limited trading as O'Byrne & Kennedy
East Wing
Goffs Oak House
Goffs Lane
Goffs Oak
Hertfordshire
EN7 5BW


18 October 2023