REGISTERED NUMBER: 09905769 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2024

for

Blok Build Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M Kleinhout

J Green

J Kleinhout

REGISTERED OFFICE:

133 Marfleet Avenue

Hull

E Yorks

HU9 5SA

REGISTERED NUMBER:

09905769 (England and Wales)

FIXED ASSETS

Intangible assets

4

2,075

2,958

Tangible assets

5

102,162

17,066

104,237

20,024

CURRENT ASSETS

Stocks

6

11,661

7,028

Debtors

7

118,779

150,960

Cash at bank

43,072

82,295

173,512

240,283

CREDITORS

Amounts falling due within one year

8

171,375

181,027

NET CURRENT ASSETS

2,137

59,256

TOTAL ASSETS LESS CURRENT LIABILITIES

106,374

79,280

CREDITORS

Amounts falling due after more than one year

9

(34,033

)

(15,838

)

PROVISIONS FOR LIABILITIES

-

(3,335

)

NET ASSETS

72,341

60,107

CAPITAL AND RESERVES

Called up share capital

3

3

Capital redemption reserve

1

1

Retained earnings

72,337

60,103

SHAREHOLDERS' FUNDS

72,341

60,107

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2024 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 26 September 2025 and were signed on its behalf by:

J Green - Director

1.	STATUTORY INFORMATION

Blok Build 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Website are being amortised evenly over their estimated useful life of five years.

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 reducing balance and 15% on reducing balance

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in first out basis.

Taxation

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

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2023 - 6 ) .

4.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 January 2024

and 31 December 2024

4,413

AMORTISATION

At 1 January 2024

1,455

Charge for year

883

At 31 December 2024

2,338

NET BOOK VALUE

At 31 December 2024

2,075

At 31 December 2023

2,958

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 January 2024

23,984

Additions

102,537

At 31 December 2024

126,521

DEPRECIATION

At 1 January 2024

6,918

Charge for year

17,441

At 31 December 2024

24,359

NET BOOK VALUE

At 31 December 2024

102,162

At 31 December 2023

17,066

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

Plant and

machinery

etc

£

COST

Additions

97,555

At 31 December 2024

97,555

DEPRECIATION

Charge for year

14,327

At 31 December 2024

14,327

NET BOOK VALUE

At 31 December 2024

83,228

6.

STOCKS

31.12.24

31.12.23

£

£

Stock and work-in-progress

11,661

7,028

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Trade debtors

22,567

38,726

Other debtors

96,212

112,234

118,779

150,960

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans and overdrafts

10,000

10,000

Hire purchase contracts

18,642

-

Trade creditors

102,580

78,692

Taxation and social security

6,427

225

Other creditors

33,726

92,110

171,375

181,027

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.12.24

31.12.23

£

£

Bank loans

4,779

15,838

Hire purchase contracts

29,254

-

34,033

15,838

10.	RELATED PARTY DISCLOSURES

31.12.24

31.12.23

£

£

Amounts owed to related parties

63,183

76,975

Purchases from related parties

336,450

255,213

Amounts owed from related parties

72,429

69,700

Sales to related parties

7,652

21,613

Management charges paid to related parties

-

14,750

The related parties are companies of which the directors are also directors of.