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Company Registration No. 11104301 (England and Wales)
Blocke Limited Unaudited accounts for the year ended 31 December 2023
Blocke Limited Unaudited accounts Contents
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Blocke Limited Company Information for the year ended 31 December 2023
Directors
Vincent Blocke Charlotte Blocke
Company Number
11104301 (England and Wales)
Registered Office
14 Button End Harston Cambridge Cambridgeshire CB22 7NX England
Accountants
Coles Accounting (Cambridge) Limited Newton Hall Town Street, Newton Cambridge Cambridgeshire CB22 7ZE
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Blocke Limited Statement of financial position as at 31 December 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
35,888 
25,285 
Current assets
Debtors
4,567 
42 
Cash at bank and in hand
4,081 
2,306 
8,648 
2,348 
Creditors: amounts falling due within one year
(37,521)
(18,935)
Net current liabilities
(28,873)
(16,587)
Net assets
7,015 
8,698 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
6,915 
8,598 
Shareholders' funds
7,015 
8,698 
For the year ending 31 December 2023 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 directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 August 2024 and were signed on its behalf by
Vincent Blocke Director Company Registration No. 11104301
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Blocke Limited Notes to the Accounts for the year ended 31 December 2023
1
Statutory information
Blocke Limited is a private company, limited by shares, registered in England and Wales, registration number 11104301. The registered office is 14 Button End, Harston, Cambridge, Cambridgeshire, CB22 7NX, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Financial instruments
Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference and non-puttable ordinary shares which are measured at fair value, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Blocke Limited Notes to the Accounts for the year ended 31 December 2023
4
Tangible fixed assets
Plant & machinery 
£ 
Cost or valuation
At cost 
At 1 January 2023
56,110 
Additions
23,990 
Disposals
(5,995)
At 31 December 2023
74,105 
Depreciation
At 1 January 2023
30,825 
Charge for the year
11,964 
On disposals
(4,572)
At 31 December 2023
38,217 
Net book value
At 31 December 2023
35,888 
At 31 December 2022
25,285 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
4,243 
- 
Trade debtors
285 
- 
Accrued income and prepayments
39 
42 
4,567 
42 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
16,248 
6,140 
Trade creditors
2,749 
- 
Taxes and social security
1 
1 
Loans from directors
17,723 
11,994 
Accruals
800 
800 
37,521 
18,935 
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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