Company No: 15569395 (England and Wales)

Contents

• Company Information
• Balance Sheet
• Notes to the Financial Statements

DIRECTORS	Sophie Blacklin (Appointed 16 March 2024)
	Adam Blacklin (Appointed 16 March 2024)

REGISTERED OFFICE	Wellington House
	York
	United Kingdom

COMPANY NUMBER

15569395 (England and Wales)

ACCOUNTANT	Morrell Middleton Auditors Ltd Chartered Certified Accountants
	Wellington House
	Aviator Court
	York
	YO30 4UZ

	Note	31.03.2025
		£
Current assets
Debtors	3	24,101
Cash at bank and in hand	4	4,313
		28,414
Creditors: amounts falling due within one year		( 17,962)
Net current assets		10,452
Total assets less current liabilities		10,452
Net assets		10,452
Capital and reserves
Called-up share capital	5	100
Profit and loss account		10,352
Total shareholders' funds		10,452

For the financial period 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 period 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 Blackspot Group Ltd (registered number: 15569395) were approved and authorised for issue by the Board of Directors on 15 October 2025. They were signed on its behalf by:

Sophie Blacklin Director

1. Accounting policies

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

General information and basis of accounting

Blackspot Group Ltd (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 Wellington House, York, 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 £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

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.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

2. Employees

	Period from 16.03.2024 to 31.03.2025
	Number
Monthly average number of persons employed by the Company during the period, including directors	2

3. Debtors

	31.03.2025
	£
Amounts owed by Group undertakings	22,400
Other debtors	1,701
	24,101

4. Cash and cash equivalents

	31.03.2025
	£
Cash at bank and in hand	4,313

5. Called-up share capital

	31.03.2025
	£
Allotted, called-up and fully-paid
100 Ordinary shares shares of £ 1.00 each	100

6. Related party transactions

Other related party transactions

Blackspot Networks Ltd and Touring Enterprise Ltd are companies held under common control. A the year end, the following was owed to these companies respectively :
Blackspot Networks Ltd £10,326.69 (2024 - £Nil) and Touring Enterprise Ltd £10,000 (2024 - £Nil).