REGISTERED NUMBER: 05390059 (England and Wales)

Unaudited Financial Statements For The Year Ended 31 March 2025

for

Block Aid UK (Smith & West) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr P T Smith

Mr N J West

Mrs C West

Mrs L J Smith

SECRETARY:

Mr N J West

REGISTERED OFFICE:

Unit 1

Green Farm

Puxley

Towcester

NORTHAMPTONSHIRE

NN12 7QS

REGISTERED NUMBER:

05390059 (England and Wales)

ACCOUNTANTS:

Harris & Clarke LLP

7 Billing Road

Northampton

NORTHAMPTONSHIRE

NN1 5AN

FIXED ASSETS

Tangible assets

4

474,264

612,251

Investments

5

100

100

Investment property

6

735,588

735,588

1,209,952

1,347,939

CURRENT ASSETS

Debtors

7

353,135

457,794

Cash at bank

898,303

576,678

1,251,438

1,034,472

CREDITORS

Amounts falling due within one year

8

69,988

28,247

NET CURRENT ASSETS

1,181,450

1,006,225

TOTAL ASSETS LESS CURRENT LIABILITIES

2,391,402

2,354,164

CREDITORS

Amounts falling due after more than one year

9

-

(6,229

)

PROVISIONS FOR LIABILITIES

(116,607

)

(150,631

)

NET ASSETS

2,274,795

2,197,304

CAPITAL AND RESERVES

Called up share capital

2

2

Non-distributable - Property

revaluation

86,504

86,504

Retained earnings

2,188,289

2,110,798

2,274,795

2,197,304

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 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 5 September 2025 and were signed on its behalf by:

Mr N J West - Director

Mr P T Smith - Director

1.	STATUTORY INFORMATION

Block Aid UK (Smith & West) 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

The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery etc

-

25% on cost and 25% on reducing balance

Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses.Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives,using either a straight line or reducing balance method, as indicated above.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit and loss.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Financial instruments

The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors and investments.

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.

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

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company contributes to employees personal defined contribution plans. Contributions are recognised in profit or loss as they become payable.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

Office

property

machinery

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

69,852

511,580

652,152

23,798

1,257,382

Additions

-

64,972

-

2,709

67,681

Disposals

-

(82,900

)

-

-

(82,900

)

At 31 March 2025

69,852

493,652

652,152

26,507

1,242,163

DEPRECIATION

At 1 April 2024

7,446

385,350

231,252

21,083

645,131

Charge for year

6,985

29,373

105,225

1,910

143,493

Eliminated on disposal

-

(20,725

)

-

-

(20,725

)

At 31 March 2025

14,431

393,998

336,477

22,993

767,899

NET BOOK VALUE

At 31 March 2025

55,421

99,654

315,675

3,514

474,264

At 31 March 2024

62,406

126,230

420,900

2,715

612,251

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2024

and 31 March 2025

127,978

DEPRECIATION

At 1 April 2024

26,662

Charge for year

25,329

At 31 March 2025

51,991

NET BOOK VALUE

At 31 March 2025

75,987

At 31 March 2024

101,316

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2024

and 31 March 2025

100

NET BOOK VALUE

At 31 March 2025

100

At 31 March 2024

100

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

735,588

NET BOOK VALUE

At 31 March 2025

735,588

At 31 March 2024

735,588

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by group undertakings

346,938

431,994

Other debtors

6,197

25,800

353,135

457,794

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

6,241

25,012

Taxation and social security

59,638

-

Other creditors

4,109

3,235

69,988

28,247

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

-

6,229