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REGISTERED NUMBER: 10774830 (England and Wales)












B F BLEZARD LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2023






B F BLEZARD LIMITED (REGISTERED NUMBER: 10774830)

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










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


B F BLEZARD LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MAY 2023







Directors: Mr B F Blezard
Mrs K J Blezard





Registered office: Hothersall Hall Farm
Ribchester
PRESTON
PR3 2XB





Registered number: 10774830 (England and Wales)





Accountants: Scott & Wilkinson
Dalton House
9 Dalton Square
LANCASTER
LA1 1WD

B F BLEZARD LIMITED (REGISTERED NUMBER: 10774830)

BALANCE SHEET
31 MAY 2023

2023 2022
Notes £    £    £    £   
Fixed assets
Intangible assets 4 - -
Tangible assets 5 932,187 773,823
Investments 6 134,758 123,242
1,066,945 897,065

Current assets
Stocks 550,058 508,301
Debtors 7 282,489 294,071
Cash at bank 477,658 145,869
1,310,205 948,241
Creditors
Amounts falling due within one year 8 347,137 276,274
Net current assets 963,068 671,967
Total assets less current liabilities 2,030,013 1,569,032

Creditors
Amounts falling due after more than one
year

9

(655,297

)

(701,287

)

Provisions for liabilities (181,658 ) (131,113 )
Net assets 1,193,058 736,632

Capital and reserves
Called up share capital 100 100
Retained earnings 1,192,958 736,532
1,193,058 736,632

B F BLEZARD LIMITED (REGISTERED NUMBER: 10774830)

BALANCE SHEET - continued
31 MAY 2023


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

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

The directors acknowledge their 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.

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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 6 November 2023 and were signed on its behalf by:




Mr B F Blezard - Director



Mrs K J Blezard - Director


B F BLEZARD LIMITED (REGISTERED NUMBER: 10774830)

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


1. Statutory information

B F Blezard 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.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Intangible assets
Basic payment entitlements are being amortised over their useful economic life and are now fully amortised.

Arla Common Consolidation investment is being amortised over its useful economic life and is now fully amortised.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Tenant's improvements - 4% on cost
Plant and machinery - 15% Reducing balance and 10% Straight line
Motor vehicles - 25% Reducing balance
Computer equipment - 25% Straight line

Stocks
Stock is valued at the lower of cost and net realisable value.

The cost of home bred cattle is calculated at 60% of market value.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.


B F BLEZARD LIMITED (REGISTERED NUMBER: 10774830)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MAY 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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. Employees and directors

The average number of employees during the year was 2 (2022 - 2 ) .

4. Intangible fixed assets
Other
intangible
assets
£   
Cost
At 1 June 2022
and 31 May 2023 42,440
Amortisation
At 1 June 2022
and 31 May 2023 42,440
Net book value
At 31 May 2023 -
At 31 May 2022 -

B F BLEZARD LIMITED (REGISTERED NUMBER: 10774830)

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


5. Tangible fixed assets
Tenant's Plant and Motor Computer
improvements machinery vehicles equipment Totals
£    £    £    £    £   
Cost
At 1 June 2022 188,873 893,576 8,072 9,008 1,099,529
Additions - 311,025 31,500 809 343,334
Disposals - (58,419 ) (8,072 ) - (66,491 )
At 31 May 2023 188,873 1,146,182 31,500 9,817 1,376,372
Depreciation
At 1 June 2022 22,370 291,293 6,104 5,939 325,706
Charge for year 7,555 137,316 7,875 2,399 155,145
Eliminated on disposal - (30,562 ) (6,104 ) - (36,666 )
At 31 May 2023 29,925 398,047 7,875 8,338 444,185
Net book value
At 31 May 2023 158,948 748,135 23,625 1,479 932,187
At 31 May 2022 166,503 602,283 1,968 3,069 773,823

6. Fixed asset investments
Other
investments
£   
Cost
At 1 June 2022 123,242
Additions 11,516
At 31 May 2023 134,758
Net book value
At 31 May 2023 134,758
At 31 May 2022 123,242

7. Debtors: amounts falling due within one year
2023 2022
£    £   
Trade debtors 62,526 57,735
Other debtors 219,963 236,336
282,489 294,071

B F BLEZARD LIMITED (REGISTERED NUMBER: 10774830)

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


8. Creditors: amounts falling due within one year
2023 2022
£    £   
Bank loans and overdrafts 37,500 37,500
Hire purchase contracts 20,000 20,000
Trade creditors 177,975 158,533
Taxation and social security 86,910 46,910
Other creditors 24,752 13,331
347,137 276,274

9. Creditors: amounts falling due after more than one year
2023 2022
£    £   
Bank loans 641,308 663,594
Hire purchase contracts - 20,000
Other creditors 13,989 17,693
655,297 701,287

Amounts falling due in more than five years:

Repayable by instalments
Bank loans more 5 yr by instal 450,908 473,194

10. Secured debts

The following secured debts are included within creditors:

2023 2022
£    £   
Bank loans 678,808 701,094

Bank borrowings are secured by fixed and floating charges over the company's assets.

11. Other financial commitments

The total amount of annual rent commitment not included in the balance sheet is £4,000 (2022 - £4,000).

B F BLEZARD LIMITED (REGISTERED NUMBER: 10774830)

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


12. Directors' advances, credits and guarantees

The following advances and credits to directors subsisted during the years ended 31 May 2023 and 31 May 2022:

2023 2022
£    £   
Mr B F Blezard and Mrs K J Blezard
Balance outstanding at start of year 160,932 669,990
Amounts advanced 88,782 58,586
Amounts repaid (111,946 ) (567,644 )
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 137,768 160,932

Interest has been charged at the Official Rate of Interest of 2%, 2.25% per annum on advances to directors.