REGISTERED NUMBER: 04489958 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

C. BLAKE & SONS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

Mr C R C Blake

Mrs J K Blake

Mr C C Blake

SECRETARY:

Mrs J K Blake

REGISTERED OFFICE:

Fleming Court

Leigh Road

Eastleigh

Southampton

Hampshire

SO50 9PD

BUSINESS ADDRESS:

Vigo Nursery

72 Vigo Road

Andover

Hampshire

SP10 1HP

REGISTERED NUMBER:

04489958 (England and Wales)

FIXED ASSETS

Tangible assets

5

71,749

75,999

CURRENT ASSETS

Stocks

50,261

62,638

Debtors

6

7,206

7,302

Cash at bank and in hand

24,608

25,714

82,075

95,654

CREDITORS

Amounts falling due within one year

7

82,480

100,246

NET CURRENT LIABILITIES

(405

)

(4,592

)

TOTAL ASSETS LESS CURRENT LIABILITIES

71,344

71,407

PROVISIONS FOR LIABILITIES

2,034

2,686

NET ASSETS

69,310

68,721

CAPITAL AND RESERVES

Called up share capital

8

99

99

Retained earnings

69,211

68,622

SHAREHOLDERS' FUNDS

69,310

68,721

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 28 November 2025 and were signed on its behalf by:

Mr C R C Blake - Director

1.	STATUTORY INFORMATION

C. Blake & Sons 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.

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

2.	STATEMENT OF COMPLIANCE

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.

3.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared under the historical cost convention.

Turnover

The turnover shown in the profit and loss account represents amounts invoiced during the year, exclusive of Value Added Tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold property

-

10% straight line

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Equipment

-

25% on reducing balance

All fixed assets are initially recorded at cost.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Operating lease agreements

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profits on a straight line basis over the period of the lease.

4.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2024 - 7 ) .

5.	TANGIBLE FIXED ASSETS

Freehold

Plant and

Motor

property

machinery

vehicles

Equipment

Totals

£

£

£

£

£

COST

At 1 October 2024

and 30 September 2025

101,839

3,791

34,595

3,333

143,558

DEPRECIATION

At 1 October 2024

39,976

3,096

21,343

3,144

67,559

Charge for year

818

72

3,314

46

4,250

At 30 September 2025

40,794

3,168

24,657

3,190

71,809

NET BOOK VALUE

At 30 September 2025

61,045

623

9,938

143

71,749

At 30 September 2024

61,863

695

13,252

189

75,999

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

2,433

2,738

Other debtors

4,773

4,564

7,206

7,302

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

7,330

7,588

Taxation and social security

12,186

15,320

Other creditors

62,964

77,338

82,480

100,246

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

66

Ordinary A

£1

66

66

33

Ordinary B

£1

33

33

99

99

9.	OTHER FINANCIAL COMMITMENTS

Total future commitments, guarantees and contingencies which are not included in the balance sheet amount to £18,968 (2024: £10,255) which is payable over the next 6 years (2024: 7 years).

These amounts are in relation to operating lease commitments.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 September 2025 and 30 September 2024:

2025

2024

£

£

Mr C C Blake

Balance outstanding at start of year

-

-

Amounts advanced

6,583

-

Amounts repaid

(6,583

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-