REGISTERED NUMBER: 05515342 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 JULY 2025

FOR

BLACKMORE COMMERCIALS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs J A Blackmore

N A C Blackmore

J N Blackmore

P J Blackmore

G Richardson

REGISTERED OFFICE:

10 Kingswell Avenue

Arnold

Nottingham

NG5 6SY

BUSINESS ADDRESS:

9 Little Tennis Street

White City Trading Estate

Nottingham

NG2 4EL

REGISTERED NUMBER:

05515342 (England and Wales)

ACCOUNTANTS:

seven7seven

10 Kingswell Avenue

Arnold

Nottingham

NG5 6SY

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

86,425

90,328

Investments

6

275,913

264,007

362,338

354,335

CURRENT ASSETS

Stocks

14,910

14,545

Debtors

7

405,461

430,316

Cash at bank and in hand

471,208

363,004

891,579

807,865

CREDITORS

Amounts falling due within one year

8

394,746

376,437

NET CURRENT ASSETS

496,833

431,428

TOTAL ASSETS LESS CURRENT LIABILITIES

859,171

785,763

PROVISIONS FOR LIABILITIES

19,014

17,162

NET ASSETS

840,157

768,601

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

840,057

768,501

SHAREHOLDERS' FUNDS

840,157

768,601

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 July 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 July 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 29 December 2025 and were signed on its behalf by:

P J Blackmore - Director

1.	STATUTORY INFORMATION

Blackmore Commercials Limited 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.

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 represents net invoiced sales of goods and services, excluding value added tax.

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.

Improvements to property

-

2% on reducing balance

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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.

Hire purchase and leasing commitments

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.

Amortisation

Amortisation is provided on intangible fixed assets so as to write off the cost or valuation, less any estimated residual value, over their expected useful economic life as follows:

Goodwill 10% straight line

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 17 (2024 - 16 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 August 2024

and 31 July 2025

333,000

AMORTISATION

At 1 August 2024

and 31 July 2025

333,000

NET BOOK VALUE

At 31 July 2025

-

At 31 July 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Motor

property

machinery

vehicles

Totals

£

£

£

£

COST

At 1 August 2024

49,170

102,118

147,752

299,040

Additions

-

8,500

-

8,500

At 31 July 2025

49,170

110,618

147,752

307,540

DEPRECIATION

At 1 August 2024

8,852

80,306

119,554

208,712

Charge for year

807

4,547

7,049

12,403

At 31 July 2025

9,659

84,853

126,603

221,115

NET BOOK VALUE

At 31 July 2025

39,511

25,765

21,149

86,425

At 31 July 2024

40,318

21,812

28,198

90,328

6.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 August 2024

264,007

Fair value adjustments

11,906

At 31 July 2025

275,913

NET BOOK VALUE

At 31 July 2025

275,913

At 31 July 2024

264,007

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

382,417

412,110

Other debtors

23,044

18,206

405,461

430,316

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

102,761

86,808

Amounts owed to participating interests

171,628

169,026

Taxation and social security

117,286

116,117

Other creditors

3,071

4,486

394,746

376,437

9.	RELATED PARTY DISCLOSURES

During the year there were transactions between the company and the directors. At the balance sheet date £37 (2024 : £734) was owed by the company.