REGISTERED NUMBER: 09544824 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2025

FOR

BLAZE CONCEPTS LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

W L Tooze

Mrs S Tooze

REGISTERED OFFICE:

c/o Merlin Accountancy Services Ltd

2nd Floor

33 Longbrook Street

Exeter

Devon

EX4 6AW

REGISTERED NUMBER:

09544824 (England and Wales)

ACCOUNTANTS:

Merlin Accountancy Services Ltd

2nd Floor

33 Longbrook Street

Exeter

Devon

EX4 6AW

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

34,856

41,072

34,856

41,072

CURRENT ASSETS

Debtors

6

97,637

108,495

Cash at bank and in hand

2,746

6,724

100,383

115,219

CREDITORS

Amounts falling due within one year

7

108,689

74,113

NET CURRENT (LIABILITIES)/ASSETS

(8,306

)

41,106

TOTAL ASSETS LESS CURRENT LIABILITIES

26,550

82,178

CREDITORS

Amounts falling due after more than one year

8

(20,996

)

(35,852

)

PROVISIONS FOR LIABILITIES

9

(5,538

)

(5,725

)

NET ASSETS

16

40,601

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(84

)

40,501

SHAREHOLDERS' FUNDS

12

16

40,601

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 December 2025 and were signed on its behalf by:

W L Tooze - Director

Mrs S Tooze - Director

1.	STATUTORY INFORMATION

Blaze Concepts Ltd 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.

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.

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

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 8 (2024 - 8 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 May 2024

and 30 April 2025

14,400

AMORTISATION

At 1 May 2024

and 30 April 2025

14,400

NET BOOK VALUE

At 30 April 2025

-

At 30 April 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

COST

At 1 May 2024

and 30 April 2025

13,513

22,800

30,859

67,172

DEPRECIATION

At 1 May 2024

541

12,015

13,544

26,100

Charge for year

270

1,618

4,328

6,216

At 30 April 2025

811

13,633

17,872

32,316

NET BOOK VALUE

At 30 April 2025

12,702

9,167

12,987

34,856

At 30 April 2024

12,972

10,785

17,315

41,072

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

Motor

vehicles

£

COST

At 1 May 2024

and 30 April 2025

30,550

DEPRECIATION

At 1 May 2024

13,365

Charge for year

4,296

At 30 April 2025

17,661

NET BOOK VALUE

At 30 April 2025

12,889

At 30 April 2024

17,185

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

36,200

28,627

Amounts recoverable on contract

3,930

21,640

Other debtors

57,507

58,228

97,637

108,495

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,565

Hire purchase contracts

4,856

5,514

Trade creditors

1,498

143

Taxation and social security

60,666

46,145

Other creditors

31,669

11,746

108,689

74,113

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

6,667

16,667

Hire purchase contracts

14,329

19,185

20,996

35,852

9.	PROVISIONS FOR LIABILITIES

2025

2024

£

£

Deferred tax

Accelerated capital allowances

5,538

5,725

Deferred

tax

£

Balance at 1 May 2024

5,725

Provided during year

(187

)

Balance at 30 April 2025

5,538

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 April 2025 and 30 April 2024:

2025

2024

£

£

W L Tooze and Mrs S Tooze

Balance outstanding at start of year

57,209

57,333

Amounts advanced

-

57,209

Amounts repaid

(648

)

(57,333

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

56,561

57,209

During the year a loan was provided to Mr & Mrs Tooze, the directors. No interest was charged on this loan and there are no terms for repayment.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is W L Tooze.

12.	RECONCILIATION OF MOVEMENTS IN SHAREHOLDERS' FUNDS

2025

2024

£

£

Profit for the financial year

16,915

61,610

Dividends

(57,500

)

(57,500

)

Net (reduction)/addition to shareholders' funds

(40,585

)

4,110

Opening shareholders' funds

40,601

36,491

Closing shareholders' funds

16

40,601