Blaknblu Limited - Filleted accounts

Blaknblu Limited
Registered number:		04658506
Balance Sheet
at 31 July 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		29,469			45,090

Current assets
Stocks		2,692			1,830
Debtors	4	1,321			1,390
Cash at bank and in hand		12,695			4,777
		16,708			7,997

Creditors: amounts falling due within one year	5	(52,381)			(38,821)

Net current liabilities			(35,673)			(30,824)

Total assets less current liabilities			(6,204)			14,266

Creditors: amounts falling due after more than one year	6		(4,683)			(13,733)

Provisions for liabilities			(5,000)			(7,000)


Net liabilities			(15,887)			(6,467)

Capital and reserves
Called up share capital			1			1
Profit and loss account			(15,888)			(6,468)

Shareholders' funds			(15,887)			(6,467)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Adam Jarvis Garstone
Director
Approved by the board on 8 January 2026

Blaknblu Limited
Notes to the Financial Statements
for the year ended 31 July 2025


1	Accounting policies

	Basis of preparation
	These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 – The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' ('FRS 102'), and with the Companies Act 2006. The financial statements have been prepared on the historical cost basis and are presented in Sterling (£).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services and is recognised by reference to the stage of completion of the contract.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is calculated to write down the cost less estimated residual value of all tangible fixed assets over their expected useful lives, using the straight-line method.

	Land and buildings			25% per year
	Electric motor vehicles			20% per year
	Office equipment			25% per year

	Debtors
	Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

	Creditors
	Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

	Taxation
	Current tax is recognised for the amount of income tax payable in respect of the taxable profit for the current or past reporting periods using the tax rates and laws that that have been enacted or substantively enacted by the reporting date. Deferred tax is calculated using the tax rates and laws that that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference and is recognised in respect of all timing differences at the reporting date, except as otherwise indicated. Deferred tax assets are only recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. If and when all conditions for retaining tax allowances for the cost of a fixed asset have been met, the deferred tax is reversed.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.


2	Employees					2025		2024
Number							Number

	Average number of persons employed by the company					1		1


3	Tangible fixed assets
		Land and buildings		Office equipment		Electric motor vehicles		Total
£			£		£		£
	Cost
	At 1 August 2024	5,867		79,076		59,490		144,433
	At 31 July 2025	5,867		79,076		59,490		144,433

	Depreciation
	At 1 August 2024	2,933		76,579		19,831		99,343
	Charge for the year	2,934		789		11,898		15,621
	At 31 July 2025	5,867		77,368		31,729		114,964

	Net book value
	At 31 July 2025	-		1,708		27,761		29,469
	At 31 July 2024	2,934		2,497		39,659		45,090


4	Debtors					2025		2024
£							£

	Trade debtors					1,321		-
	Corporation tax					-		1,390
						1,321		1,390


5	Creditors: amounts falling due within one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					9,050		8,645
	Taxation and social security costs					2,670		872
	Other creditors					39,516		28,204
	Accruals and deferred income					1,145		1,100
						52,381		38,821


6	Creditors: amounts falling due after one year					2025		2024
£							£

	Obligations under finance lease and hire purchase contracts					4,683		13,733


7	Other information

	Blaknblu Limited is a private company limited by shares and incorporated in England. Its registered office is:
	23 High Street
	Waterbeach
	Cambridgeshire
	CB25 9JU