Blackfen Motorist Centre Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07145851

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		119,382		102,875

			119,382		102,875
CURRENT ASSETS
Stocks	5	2,500		2,500
Debtors	6	9,455		10,972
Cash at bank and in hand		12,889		22,253

		24,844		35,725
Creditors: Amounts Falling Due Within One Year	7	(125,854 )		(122,972 )

NET CURRENT ASSETS (LIABILITIES)			(101,010 )		(87,247 )

TOTAL ASSETS LESS CURRENT LIABILITIES			18,372		15,628

Creditors: Amounts Falling Due After More Than One Year	8		(8,161 )		-

NET ASSETS			10,211		15,628

CAPITAL AND RESERVES
Called up share capital	10		200		100
Profit and Loss Account			10,011		15,528

SHAREHOLDERS' FUNDS			10,211		15,628

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Blackfen Motorist Centre Ltd

Balance Sheet (continued)

As At 28 February 2025

For the year ending 28 February 2025 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

Mr Alfie Rump

Director

04/11/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Blackfen Motorist Centre Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07145851 . The registered office is Adams & Moore House, Instone Road, Dartford, DA1 2AG.

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. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	10% on reducing balance
Motor Vehicles	10% on reducing balance
Fixtures & Fittings	10% on reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. 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 year was: 7 (2024: 6)

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Blackfen Motorist Centre Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 March 2024	154,214	94,693	-	248,907
Additions	12,150	10,750	6,871	29,771

As at 28 February 2025	166,364	105,443	6,871	278,678

Depreciation
As at 1 March 2024	80,542	65,490	-	146,032
Provided during the period	8,582	3,995	687	13,264

As at 28 February 2025	89,124	69,485	687	159,296

Net Book Value
As at 28 February 2025	77,240	35,958	6,184	119,382

As at 1 March 2024	73,672	29,203	-	102,875

5. Stocks

	2025	2024
	£	£
Finished goods	2,500	2,500

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	8,345	8,376
Prepayments and accrued income	1,110	1,567
VAT	-	1,029

	9,455	10,972

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	1,854	-
Trade creditors	64,909	51,882
Corporation tax	295	906
Other taxes and social security	4,840	4,495
VAT	6,624	-
Pension Fund a/c	239	484
Credit Card	11,393	12,446
Other Loan	12,500	22,500
Barclays commercial card	3,303	5,817
Other creditor	12,563	21,998
Accruals and deferred income	2,350	2,350
Directors' loan accounts	4,984	94

	125,854	122,972

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Blackfen Motorist Centre Ltd

Notes to the Financial Statements (continued)

For The Year Ended 28 February 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	8,161	-

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	1,854	-
Later than one year and not later than five years	8,161	-

	10,015	-

	10,015	-

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	200	100

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