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Company Registration No. 02813537 (England and Wales)
Resiblock Limited Unaudited accounts for the year ended 30 September 2025
Resiblock Limited Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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Resiblock Limited Company Information for the year ended 30 September 2025
Directors
Craig Amor Paul Lamparter
Company Number
02813537 (England and Wales)
Registered Office
RESIBLOCK HOUSE ARCHERS FIELDS CLOSE BASILDON ESSEX SS13 1DW
Accountants
Blenheim Accountants Suite 24 Jupiter Business Centre Paycocke Road Basildon Essex SS14 3HX
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Resiblock Limited Statement of financial position as at 30 September 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
11,375
11,765
Tangible assets
5
6,863
8,105
18,238
19,870
Current assets
Inventories
6
12,492
7,530
Debtors
7
61,745
82,991
Cash at bank and in hand
237,487
180,169
311,724
270,690
Creditors: amounts falling due within one year
8
(95,440)
(55,166)
Net current assets
216,284
215,524
Total assets less current liabilities
234,522
235,394
Creditors: amounts falling due after more than one year
9
-
(17,330)
Provisions for liabilities
Deferred tax
(2,036)
(2,444)
Net assets
232,486
215,620
Capital and reserves
Called up share capital
10
2,700
2,700
Profit and loss account
229,786
212,920
Shareholders' funds
232,486
215,620
For the year ending 30 September 2025 the company was entitled to exemption from audit 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 directors acknowledge 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 and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 5 March 2026 and were signed on its behalf by
Paul Lamparter Director Company Registration No. 02813537
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Resiblock Limited Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Resiblock Limited is a private company, limited by shares, registered in England and Wales, registration number 02813537. The registered office is RESIBLOCK HOUSE, ARCHERS FIELDS CLOSE, BASILDON, ESSEX, SS13 1DW.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company's activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts. The company recognises revenue when: The amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.
Tax
The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income. Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised when 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.
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Resiblock Limited Notes to the Accounts for the year ended 30 September 2025
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
15% Reducing balance
Motor vehicles
20% Straight line
Fixtures & fittings
15% Reducing balance
Intangible fixed assets
Separately acquired trademarks and licences are shown at historical cost. Trademarks, licences (including software) and customer-related intangible assets acquired in a business combination are recognised at fair value at the acquisition date. Trademarks, licences and customer-related intangible assets have a finite useful life and are carried at cost less accumulated amortisation and any accumulated impairment losses. Amortisation is provided on intangible assets so as to write off the cost, less any estimated residual value, over their useful life as follows: Patents 2% Straight line
Cash and cash equivalents
Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business. Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables
Inventories
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method. The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities. Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
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Resiblock Limited Notes to the Accounts for the year ended 30 September 2025
Borrowings
Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the Profit and Loss Account over the period of the relevant borrowing. Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges. Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.
Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
Dividends
Dividend distribution to the company's shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.
4
Intangible fixed assets
Other
£
Cost
At 1 October 2024
19,583
At 30 September 2025
19,583
Amortisation
At 1 October 2024
7,818
Charge for the year
390
At 30 September 2025
8,208
Net book value
At 30 September 2025
11,375
At 30 September 2024
11,765
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Resiblock Limited Notes to the Accounts for the year ended 30 September 2025
5
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Total
£
£
£
Cost or valuation
At cost
At cost
At 1 October 2024
2,217
16,261
18,478
At 30 September 2025
2,217
16,261
18,478
Depreciation
At 1 October 2024
1,850
8,523
10,373
Charge for the year
81
1,161
1,242
At 30 September 2025
1,931
9,684
11,615
Net book value
At 30 September 2025
286
6,577
6,863
At 30 September 2024
367
7,738
8,105
6
Inventories
2025
2024
£
£
Finished goods
12,492
7,530
12,492
7,530
7
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
42,709
67,020
Accrued income and prepayments
5,303
3,632
Other debtors
13,733
12,339
61,745
82,991
8
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
7,013
-
VAT
20,312
31,214
Trade creditors
46,632
24,380
Taxes and social security
40,344
18,433
Loans from directors
(18,861)
(18,861)
95,440
55,166
9
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
-
17,330
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Resiblock Limited Notes to the Accounts for the year ended 30 September 2025
10
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
2,700 Ordinary shares of £1 each of £1 each
2,700
2,700
11
Loans to directors
Brought Forward
Advance/ credit
Repaid
Carried Forward
£
£
£
£
Paul Lamparter
Interest free loans made to the Director
18,861
-
-
18,861
18,861
-
-
18,861
12
Transactions with related parties
The company has made a loan to a company controlled by the Directors. This company is incorporated in England and Wales. The loan is interest free and payable on demand. At 30th September 2025 the balance owed on this loan is as follows: Resiblock (Exports) Ltd £7,367.34 (2024: £5,972.80)
13
Average number of employees
During the year the average number of employees was 7 (2024: 8).
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