BLAIR AND WEST LIMITED


Directors	BLAIR, David Leslie
	MARSHALL, Christopher
	WEST, Simon David


Registered Address	71 Grey Street
	Newcastle Upon Tyne
	NE1 6EF


Registered Number	11724472 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Intangible assets	3		27,217		29,871
Tangible assets	4		184,926		181,460
			212,143		211,331
Current assets
Debtors	5	652,110		581,956
Cash at bank and on hand		374,391		124,983
		1,026,501		706,939
Creditors amounts falling due within one year	6	(650,039)		(494,406)
Net current assets (liabilities)			376,462		212,533
Total assets less current liabilities			588,605		423,864
Creditors amounts falling due after one year	7		(269,937)		(120,447)
Net assets			318,668		303,417
Capital and reserves
Called up share capital			139		139
Share premium			99,972		99,972
Profit and loss account			218,557		203,306
Shareholders' funds			318,668		303,417

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Board of Directors on 21 September 2025, and are signed on its behalf by:

BLAIR, David Leslie
Director
Registered Company No. 11724472

BLAIR AND WEST LIMITED

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes, and comprises revenue earned the provision of services. Turnover from services is recognised on completion of each client assignment.

	Revenue from sale of goods
	Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

Revenue from sale of goods

Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included as an expense in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Fixtures and fittings	5
	Vehicles	4
	Office Equipment	4

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

2.	Average number of employees


		2024		2023
	Average number of employees during the year	20		24

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 January 24	37,329
	Additions	4,813
	At 31 December 24	42,142
	Amortisation and impairment
	At 01 January 24	7,459
	Charge for year	7,466
	At 31 December 24	14,925
	Net book value
	At 31 December 24	27,217
	At 31 December 23	29,871

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 24	287,772
	Additions	97,768
	Disposals	(90,270)
	At 31 December 24	296,626
	Depreciation and impairment
	At 01 January 24	106,312
	Charge for year	64,769
	On disposals	(60,737)
	At 31 December 24	111,701
	Net book value
	At 31 December 24	184,926
	At 31 December 23	181,460

5.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	618,472	522,818
Other debtors	13,850	18,182
Prepayments and accrued income	19,788	40,956
Total	652,110	581,956

6.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	151,586	81,729
Bank borrowings and overdrafts	50,000	50,000
Taxation and social security	230,013	299,894
Finance lease and HP contracts	32,571	21,056
Other creditors	28,799	3,404
Accrued liabilities and deferred income	157,070	38,323
Total	650,039	494,406

7.	Creditors: amounts due after one year

	2024	2023
	£	£
Bank borrowings and overdrafts	199,982	70,833
Other creditors	69,955	49,614
Total	269,937	120,447

8.	Obligations under finance leases

		2024		2023
		£		£
	Finance lease and HP contracts	69,955		49,613