JOHN BLACKMORE & CO LIMITED


Director	Matthew Stephen Cook


Registered Address	Office 39 Hq Business Centre
	237 Union Street
	Plymouth
	PL1 3HQ


Registered Number	04121983 (England and Wales)

Balance Sheet as at
31 August 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Tangible assets	3		3,795		2,506
			3,795		2,506
Current assets
Stocks	4	450		10,600
Debtors	5	21,091		32,155
Cash at bank and on hand		53,952		34,613
		75,493		77,368
Creditors amounts falling due within one year	6	(50,902)		(36,997)
Net current assets (liabilities)			24,591		40,371
Total assets less current liabilities			28,386		42,877
Creditors amounts falling due after one year	7		(3,726)		(9,988)
Provisions for liabilities	8		(721)		(476)
Net assets			23,939		32,413
Capital and reserves
Called up share capital			100		100
Profit and loss account			23,839		32,313
Shareholders' funds			23,939		32,413

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 6 January 2026, and are signed on its behalf by:

Matthew Stephen Cook
Director
Registered Company No. 04121983

JOHN BLACKMORE & CO LIMITED

Notes to the Financial Statements
for the year ended 31 August 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Current taxation
	Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Office Equipment	15

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 September 24	-	18,402	18,402
Additions	-	2,704	2,704
Disposals	-	(4,173)	(4,173)
At 31 August 25	-	16,933	16,933
Depreciation and impairment
At 01 September 24	-	15,896	15,896
Charge for year	284	-	284
On disposals	-	(3,042)	(3,042)
At 31 August 25	284	12,854	13,138
Net book value
At 31 August 25	(284)	4,079	3,795
At 31 August 24	-	2,506	2,506

4.	Stocks

	2025	2024
	£	£
Work in progress	450	10,600
Total	450	10,600

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	19,725	30,793
Other debtors	720	720
Prepayments and accrued income	646	642
Total	21,091	32,155

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	769	513
Bank borrowings and overdrafts	6,262	6,108
Taxation and social security	17,566	14,710
Other creditors	26,305	15,666
Total	50,902	36,997

7.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	3,726	9,988
Total	3,726	9,988

8.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	721	476
Total	721	476

9.	Related party transactions
	At the year-end, the company owed Mr Cook, Director, £23,899 (2024 - £13,733)