Blowleaf Ltd

(Registration number: 12763755)
Balance Sheet as at 31 March 2025

	Note	2025 £	2024 £
Current assets
Cash at bank and in hand		4	21
Creditors: Amounts falling due within one year	4	(13,482)	(12,980)
Net liabilities		(13,478)	(12,959)
Capital and reserves
Called up share capital	5	50	50
Retained earnings		(13,528)	(13,009)
Shareholders' deficit		(13,478)	(12,959)

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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 29 December 2025 and signed on its behalf by:
 

......................................... Mr T D Ferguson Director

Blowleaf Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
34 Boulevard
Weston-Super-Mare
North Somerset
BS23 1NF
United Kingdom

The principal place of business is:
127 Rylston Road
London
Greater London
SW6 7HP
United Kingdom

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

Blowleaf Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

2	Accounting policies (continued)

Going concern

The financial statements have been prepared on a going concern basis. Which assumes that the company will continue to trade in operational existence for the foreseable future. As at the balance sheet the company had a net liabilities position of £13,478 (2024 - £12,959). The directors have considered the position of the company with respect to its obligations to ensure the business can continue in operational existence and confirm their approval to adopt the going concern basis for preparing the accounts.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 3 (2024 - 3).

Blowleaf Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

4

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Due within one year
Trade creditors	2,353	1,839
Accruals and deferred income	480	493
Other creditors	10,649	10,648
	13,482	12,980

5	Share capital

Allotted, called up and fully paid shares

	2025		2024
	No.	£	No.	£
Ordinary of £0.05 each	1,000	50	1,000	50

Blowleaf Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 March 2025

6	Related party transactions

Summary of transactions with other related parties

Henrietta Ferguson Limited

A company under common control of one of the directors.

As at the balance sheet date the company owed Henrietta Ferguson Limited £7,321 (2024 - £7,321). This loan is considered to be interest free and repayable on demand.

Rendle Ferguson Limited

A company under common control of the directors.

As at the balance sheet date the company owed Rendle Ferguson Limited £2,915 (2024 - £2,915). This loan is considered to be interest free and repayable on demand.

Design Your Tours Limited

A company under common control of the directors.

As at the balance sheet date, the company owed £412 (2024 - £412) to Design Your Tours Limited. This loan is considered to be interest free and repayable on demand.