Company Registration No. 00546808 (England and Wales)
BLANCHARD BROS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
PAGES FOR FILING WITH REGISTRAR
Sobell Rhodes Audit Limited
The Kinetic Centre
Theobald Street
Elstree
Borehamwood
Hertfordshire
WD6 4PJ
BLANCHARD BROS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 6
BLANCHARD BROS LIMITED
BALANCE SHEET
AS AT
30 JUNE 2025
30 June 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
864,000
868,000
Current assets
Debtors
5
1,038,843
973,833
Cash at bank and in hand
54
62
1,038,897
973,895
Creditors: amounts falling due within one year
6
(9,818)
(1,810)
Net current assets
1,029,079
972,085
Net assets
1,893,079
1,840,085
Capital and reserves
Called up share capital
7
13,000
13,000
Revaluation reserve
810,636
810,636
Profit and loss reserves
1,069,443
1,016,449
Total equity
1,893,079
1,840,085

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 19 November 2025 and are signed on its behalf by:
Mr M Najur
Director
Company registration number 00546808 (England and Wales)
BLANCHARD BROS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025
- 2 -
1
Accounting policies
Company information

Blanchard Bros Limited is a private company limited by shares incorporated in England and Wales. The registered office is C/O Sobell Rhodes LLP, The Kinetic Centre, Theobald Street, Elstree, Borehamwood, Hertfordshire, United Kingdom, WD6 4PJ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £1.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover represent rental income charged under an operating lease and is recognized over the lease term.

1.4
Tangible fixed assets

Tangible fixed assets are stated at historical cost less accumulated depreciation and any accumulated impairment losses.

Land is not depreciated. Depreciation on other assets is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. The estimated useful lives range as follows:

Buildings
Over 25 years
Plant and equipment
25% Straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Investment properties

Investment property rented to other group companies are treated as tangible fixed assets. They are classified as property, plant and equipment (land and buildings) and held at cost less depreciation and impairment.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

BLANCHARD BROS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
1
Accounting policies
(Continued)
- 3 -
1.6
Financial instruments

The company only enters into basic financial instruments transactions that result in recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised costs are assessed at the end of each reporting period for objective evidence of impairment. If objective impairment is found, an impairment loss is recognised in profit or loss.

Financial assets and liabilities are offset, and the net amount repoted in the balance sheet, when there is an 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.

Debtors

Basic financial assets, which include trade and other debtors, and cash and bank balances, are initially measured at transaction price, unless the arrangement constitutes a financing transaction, where the t ransaction is measured at the present value of the future receipts discounted at a market rate of interest. Such assets are subsequently carried at amortised cost using the effective interest method, less any impairment.

Creditors

Basic financial liabilities, including trade and other creditors, loans from third parties and l oans from related parties are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future paymen ts discounted at a market rate of interest. Such instruments are subsequently carried at amortised cost using the effective interest method, less any impairment.

1.7
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.8
Taxation

The tax expense represents the sum of the current and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible.

BLANCHARD BROS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 4 -
2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Going concern

As indicated in note 1.2 it is the directors' assessment that the company continues to be a going concern.

Accordingly the assets and liabilities have been valued on the basis that the company will continue in business.

The financial statements do not include the adjustments that would result if the company were unable to continue as a going concern.

Assessing indicators of impairment

The directors have considered if there are any indications the debtor owed to it by its parent company, Roscolab Limited, is impaired.

The consideration included:

- A review of the economic viability and expected future financial performance of Roscolab Limited as a Cash Generating Unit (CGU) and the value in use of the CGU using discounted cash flows.

- The application of the sale proceeds arising from the sale of the property.

At 30 th June 2025, the directors consider the debt is not impaired

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
2
2
BLANCHARD BROS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
- 5 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 July 2024 and 30 June 2025
880,000
1,593
881,593
Depreciation and impairment
At 1 July 2024
12,000
1,593
13,593
Depreciation charged in the year
4,000
-
0
4,000
At 30 June 2025
16,000
1,593
17,593
Carrying amount
At 30 June 2025
864,000
-
0
864,000
At 30 June 2024
868,000
-
0
868,000

The company's bankers hold a fixed and floating charge over the assets of the company.

Land and buildings consist of investment properties which are rented to group undertakings. The company has chosen to account for these properties at cost less depreciation and impairment.

5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
1,038,843
973,833
6
Creditors: amounts falling due within one year
2025
2024
£
£
Corporation tax
9,818
1,810
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Allotted, called up and fully paid
Ordinary shares of £1 each
13,000
13,000
13,000
13,000
8
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

BLANCHARD BROS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2025
8
Audit report information
(Continued)
- 6 -
Senior Statutory Auditor:
Selwyn Arnold BA(Hons) FCA
Statutory Auditor:
Sobell Rhodes Audit Limited
Date of audit report:
23 December 2025
9
Financial commitments, guarantees and contingent liabilities

The company has given unlimited guarantee to Roscolab Ltd's bankers for the use of the bank's credit facilities. The bank also holds a charge over the freehold property owned by Blanchard Bros Limited.

In 2025, the immediate parent company Roscolab Limited borrowed £795,700 from is bankers.

The loan is for a term of 5 years and is repayable in monthly instalments. The loan carries a floating interest charge with a margin of 1.9% per annum above the Bank of England base rate.

The loan is secured by a legal charge over the property at Blanchard Works owned by Blanchard Bros Limited.

10
Events after the reporting date

Subsequent to the reporting date, the directors continued to consider the potential sale of the property held as Property, Plant, and Equipment (PPE). Although the property had previously been placed on the market, no sale has been agreed, and no formal sale proceedings have commenced during the year or after the reporting date. As at the date the financial statements were authorised for issue, the property remains unsold.

A review of communications and documentation confirms that, as at 30 June 2025, there was no new intention or commitment to sell the property and no binding obligation was in place. Any actions taken during the year were limited to exploratory consideration of the property’s potential for sale and do not indicate that the conditions for a sale existed at the reporting date.

The carrying amount of the property as at 30 June 2025 remains unchanged at £864,000.

11
Related party transactions

During the year, the company charged rent of £8 0,000 (202 4: £70,000) to its parent company. At the year end, there is an amount due of £1,038,843 (202 4: £973,436) due from the parent company and is repayable on demand.

12
Parent company

The immediate parent company is Roscolab Limited a company incorporated in the UK. The ultimate parent company is Roscolab Holding Corp., a company incorporated in the USA. Roscolab Holding Corp is the parent of the smallest and largest group of undertakings to consolidate these financial statements but does not make these accounts publicly available.

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