Acorah Software Products - Accounts Production 16.3.350 false true true 30 June 2023 13 June 2022 false 1 July 2023 30 November 2024 30 November 2024 14167083 Ms Lisa Pagin Ms Willow Pagin Mr Dylan Myers iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 14167083 2023-06-30 14167083 2024-11-30 14167083 2023-07-01 2024-11-30 14167083 frs-core:CurrentFinancialInstruments 2024-11-30 14167083 frs-core:Non-currentFinancialInstruments 2024-11-30 14167083 frs-core:ShareCapital 2024-11-30 14167083 frs-core:RetainedEarningsAccumulatedLosses 2024-11-30 14167083 frs-bus:PrivateLimitedCompanyLtd 2023-07-01 2024-11-30 14167083 frs-bus:FilletedAccounts 2023-07-01 2024-11-30 14167083 frs-bus:SmallEntities 2023-07-01 2024-11-30 14167083 frs-bus:AuditExempt-NoAccountantsReport 2023-07-01 2024-11-30 14167083 frs-bus:SmallCompaniesRegimeForAccounts 2023-07-01 2024-11-30 14167083 frs-core:CostValuation 2023-06-30 14167083 frs-core:CostValuation 2024-11-30 14167083 frs-core:ProvisionsForImpairmentInvestments 2023-06-30 14167083 frs-core:ProvisionsForImpairmentInvestments 2024-11-30 14167083 frs-bus:Director1 2023-07-01 2024-11-30 14167083 frs-bus:Director2 2023-07-01 2024-11-30 14167083 frs-bus:Director3 2023-07-01 2024-11-30 14167083 frs-countries:EnglandWales 2023-07-01 2024-11-30 14167083 2022-06-12 14167083 2023-06-30 14167083 2022-06-13 2023-06-30 14167083 frs-core:CurrentFinancialInstruments 2023-06-30 14167083 frs-core:Non-currentFinancialInstruments 2023-06-30 14167083 frs-core:ShareCapital 2023-06-30 14167083 frs-core:RetainedEarningsAccumulatedLosses 2023-06-30
Registered number: 14167083
Bloc Leisure Ltd
Unaudited Financial Statements
For the Period 1 July 2023 to 30 November 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 14167083
30 November 2024 30 June 2023
Notes £ £ £ £
FIXED ASSETS
Investments 4 39,925 39,925
39,925 39,925
CURRENT ASSETS
Stocks 5 324,711 219,464
Debtors 6 98,217 1,229
Cash at bank and in hand 40,279 -
463,207 220,693
Creditors: Amounts Falling Due Within One Year 7 (548,271 ) (64,168 )
NET CURRENT ASSETS (LIABILITIES) (85,064 ) 156,525
TOTAL ASSETS LESS CURRENT LIABILITIES (45,139 ) 196,450
Creditors: Amounts Falling Due After More Than One Year 8 - (203,015 )
NET LIABILITIES (45,139 ) (6,565 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (45,140 ) (6,566 )
SHAREHOLDERS' FUNDS (45,139) (6,565)
Page 1
Page 2
For the period ending 30 November 2024 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Ms Lisa Pagin
Director
16/06/2025
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Bloc Leisure Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 14167083 . The registered office is Bay View, Gyllyngvase Road, Falmouth, Cornwall, TR11 4DJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Going Concern Disclosure
The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements.  The directors note that the business has net liabilities of £45,139.  The company is supported through loans from the directors and other connected companies.  The directors have confirmed that this support will be available for at least 12 months from the date of signing these financial statements.  Given the current position, the directors believe that any foreseeable debts can be met for at least 12 months from the date of signing these financial statements.  Accordingly, they continue to adopt the going concern basis in preparing the financial statements.
2.3. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 3 (2023: 3)
3 3
4. Investments
Subsidiaries
£
Cost
As at 1 July 2023 39,925
As at 30 November 2024 39,925
Provision
As at 1 July 2023 -
As at 30 November 2024 -
Net Book Value
As at 30 November 2024 39,925
As at 1 July 2023 39,925
This investment represents Bloc Leisure Ltd's 50% ownership of the shares of Krev Performance Strength and Conditioning Ltd.
5. Stocks
30 November 2024 30 June 2023
£ £
Work in progress 324,711 219,464
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Page 4
6. Debtors
30 November 2024 30 June 2023
£ £
Due within one year
Amounts owed by connected companies 98,217 1,229
7. Creditors: Amounts Falling Due Within One Year
30 November 2024 30 June 2023
£ £
Other loans 151,350 -
Accruals and deferred income 47,187 -
Directors' loan accounts 220,245 -
Amounts owed to connected companies 129,489 64,168
548,271 64,168
The other loan balance is secured against the freehold land known as land at Pentruff Dry, Par Moor Road, St Austell, Cornwall.
8. Creditors: Amounts Falling Due After More Than One Year
30 November 2024 30 June 2023
£ £
Other loans - 203,015
9. Share Capital
30 November 2024 30 June 2023
£ £
Allotted, Called up and fully paid 1 1
10. Related Party Transactions
Balances receiveable from connected companies at 30 November 2024 included within the debtors note above:
  - Bloc Cornwall Holdings Limited:  £4,506  (2023: £0)
  - Krev Performance Strength and Conditioning Ltd:  £1,439  (2023: £1,229)
  - N3L Limited:  £92,272  (2023: £0)
Balances payable to connected companies at 30 November 2024 included within the creditors note above:
  - Bloc Cornwall Group Limited:  £76,742  (2023: £62,127)
  - Kernowek Kerth Limited:  £49,041  (2023: £0)
  - Lux Blu Developments Ltd:  £1,317  (2023: £0)
  - Rosebay Court Ltd:  £2,389  (2023: £2,040)
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