Company No: 12644674 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Tangible assets	3	164,917		162,071
		164,917		162,071
Current assets
Debtors	4	636		1,107
Cash at bank and in hand		85,341		31,381
		85,977		32,488
Creditors: amounts falling due within one year	5	( 34,892)		( 33,656)
Net current assets/(liabilities)		51,085		(1,168)
Total assets less current liabilities		216,002		160,903
Provision for liabilities		( 6,660)		0
Net assets		209,342		160,903
Capital and reserves
Called-up share capital	6	100		100
Profit and loss account		209,242		160,803
Total shareholders' funds		209,342		160,903

For the financial year ending 31 March 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Blenches Mill Storage Limited (registered number: 12644674) were approved and authorised for issue by the Board of Directors on 15 November 2025. They were signed on its behalf by:

Mr T G Painter Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Blenches Mill Storage Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Blenches Mill Farm Westbury Road, Heywood, Westbury, BA13 4LR, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of value added tax, returns, rebates and discounts and after eliminating sales within the company.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a reducing balance basis over its expected useful life, as follows:

Plant and machinery

15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	2		2

3. Tangible assets

	Plant and machinery		Total
	£		£
Cost
At 01 April 2024	238,984		238,984
Additions	32,188		32,188
At 31 March 2025	271,172		271,172
Accumulated depreciation
At 01 April 2024	76,913		76,913
Charge for the financial year	29,342		29,342
At 31 March 2025	106,255		106,255
Net book value
At 31 March 2025	164,917		164,917
At 31 March 2024	162,071		162,071

4. Debtors

	2025		2024
	£		£
Trade debtors	195		658
Other debtors	441		449
	636		1,107

5. Creditors: amounts falling due within one year

	2025		2024
	£		£
Trade creditors	0		192
Taxation and social security	23,073		15,317
Other creditors	11,819		18,147
	34,892		33,656

6. Called-up share capital

	2025		2024
	£		£
Allotted, called-up and fully-paid
40 Ordinary A shares of £ 1.00 each	40		40
40 Ordinary B shares of £ 1.00 each	40		40
10 Ordinary C shares of £ 1.00 each	10		10
10 Ordinary D shares of £ 1.00 each	10		10
	100		100

7. Related party transactions

Transactions with the entity's directors

	2025		2024
	£		£
Balance b/f	8,361		0
Advanced	(23,140)		0
Repaid	15,000		0
Balance c/f	221		8,361

Interest on overdrawn amounts was charged at 2.25% interest.