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Registered Number: 15859570
England and Wales
BLANCMANGE CO. LTD
Unaudited Financial Statements
Period of accounts Start date: 26 July 2024 End date: 31 July 2025

BLANCMANGE CO. LTD Contents Page For the Period 26 July 2024 to 31 July 2025
Statement of financial position | 1
Notes to the financial statements | 2

BLANCMANGE CO. LTD Statement of Financial Position As at 31 July 2025
| Notes | 2025 £
--- | --- | ---
Fixed assets |  |
Tangible fixed assets | 3 | 865,253
|  | 865,253
Current assets |  |
Debtors | 4 | 19,600
Cash at bank and in hand |  | 159
|  | 19,759
Creditors: amount falling due within one year | 5 | (958,346)
Net current assets |  | (938,587)
Total assets less current liabilities |  | (73,334)
Provisions for liabilities | 6 | (5,700)
Net assets |  | (79,034)
Capital and reserves |  |
Called up share capital |  | 100
Profit and loss account |  | (79,134)
Shareholders' funds |  | (79,034)
For the period ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 21 December 2025 and were signed by:
------------------------------- CHEN Mun Onn Director
1

BLANCMANGE CO. LTD Notes to the Financial Statements For the Period 26 July 2024 to 31 July 2025
General Information BLANCMANGE CO. LTD is a private company, limited by shares, registered in England and Wales, registration number 15859570, registration address C/O HYDE ACCOUNTANCY HARLOW ENTERPRISE HUB, KAO HOCKHAM BUILDING EDINBURGH WAY , HARLOW, CM20 2NQ. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Improvements to property | 25% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Investment properties Investment properties are properties held to earn rentals and/or for capital appreciation. Investment properties should be recognised initially at cost and subsequently investment properties are measured at fair value. Gains and losses arising from changes in the fair value of investment properties are included in profit or loss in the period in which they arise. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated. Financial instruments The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments. Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument. Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.
2. | Average number of employees Average number of employees during the period was 1.
3. | Tangible fixed assets
Cost or valuation | Land and Buildings |  | Fixtures and Fittings |  | Improvements to property |  | Total
| £ |  | £ |  | £ |  | £
At 26 July 2024 | - |  | - |  | - |  | -
Additions | 731,653 |  | 40,000 |  | 111,000 |  | 882,653
Disposals | - |  | - |  | - |  | -
At 31 July 2025 | 731,653 |  | 40,000 |  | 111,000 |  | 882,653
Depreciation
At 26 July 2024 | - |  | - |  | - |  | -
Charge for period | - |  | 10,000 |  | 7,400 |  | 17,400
On disposals | - |  | - |  | - |  | -
At 31 July 2025 | - |  | 10,000 |  | 7,400 |  | 17,400
Net book values
Closing balance as at 31 July 2025 | 731,653 |  | 30,000 |  | 103,600 |  | 865,253
Opening balance as at 26 July 2024 | - |  | - |  | - |  | -
4. | Debtors: amounts falling due within one year
| 2025 £
--- | ---
Prepayments & Accrued Income | 19,600
| 19,600
5. | Creditors: amount falling due within one year
| 2025 £
--- | ---
Trade Creditors | 9,000
Bank Loans & Overdrafts | 490,000
Directors' Current Accounts | 459,346
| 958,346
6. | Provisions for liabilities
| 2025 £
--- | ---
Deferred Tax | 5,700
| 5,700
2