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Registration number: 05626619

Blackrow International Limited
Filleted Financial Statements
for the Year Ended 31 July 2025

Blackrow International Limited

Contents

Balance Sheet | 1
Notes to the Financial Statements | 2 to 5

Blackrow International Limited

(Registration number: 05626619)
Balance Sheet as at 31 July 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 963 | 1,284
Current assets |  |  |
Debtors | 5 | 384,024 | 304,994
Cash at bank and in hand |  | 776 | 1,427
|  | 384,800 | 306,421
Creditors: Amounts falling due within one year | 6 | (90,527) | (61,453)
Net current assets |  | 294,273 | 244,968
Net assets |  | 295,236 | 246,252
Capital and reserves |  |  |
Called up share capital | 7 | 100 | 100
Retained earnings |  | 295,136 | 246,152
Shareholders' funds |  | 295,236 | 246,252

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the Directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 13 March 2026 and signed on its behalf by:

......................................... N Ellis Director

Blackrow International Limited

Notes to the Financial Statements for the Year Ended 31 July 2025

1 | General information

The Company is a private company limited by share capital, incorporated in the England.

The address of its registered office is:
Estate Road 7
South Humberside
Industrial Estate
Grimsby
NE Lincolnshire
DN31 2TP

These financial statements were authorised for issue by the Board on 13 March 2026.

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 including Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. These accounts cover an individual entity and not that of a Group.

The financial statements have been prepared in sterling and are rounded to the nearest pound.

Audit report

The Independent Auditors' Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 13 March 2026 was Neal Watford ACA, who signed for and on behalf of Forrester Boyd .

Revenue recognition

Turnover represents revenue due from the normal activities of the business to the extent that the company obtains a right to consideration in exchange for its performance of those activities, exclusive of value added tax.
Revenue recognised is measured by reference to the amounts likely to be chargeable to customers. The excess of turnover not invoiced over payments on account is reported as amounts recoverable on contracts.

Tax

The tax expense for the period comprises tax. Tax is recognised in the statement of income and retained earnings, 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 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 represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. 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.

Blackrow International Limited

Notes to the Financial Statements for the Year Ended 31 July 2025

Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using rates and allowances that apply to the sale of the asset.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Furniture, fittings and equipment | 25% reducing balance

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 statement of income and retained earnings 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.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the Company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the Company (including Directors) during the year, was 17 (2024 - 12).

Blackrow International Limited

Notes to the Financial Statements for the Year Ended 31 July 2025

4 | Tangible assets

| Furniture, fittings and equipment £ | Total £
Cost or valuation
At 1 August 2024 | 62,539 | 62,539
At 31 July 2025 | 62,539 | 62,539
Depreciation
At 1 August 2024 | 61,255 | 61,255
Charge for the year | 321 | 321
At 31 July 2025 | 61,576 | 61,576
Carrying amount
At 31 July 2025 | 963 | 963
At 31 July 2024 | 1,284 | 1,284

5 | Debtors

| Note | 2025 £ | 2024 £
Trade debtors |  | 6,873 | 4,593
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 9 | 376,756 | 299,946
Prepayments |  | 132 | 161
Other debtors |  | 263 | 294
|  | 384,024 | 304,994

6 | Creditors

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Amounts owed to Company undertakings and undertakings in which the Company has a participating interest | 9 | 50,926 | 50,926
Taxation and social security |  | 39,479 | 10,381
Accruals and deferred income |  | 122 | 146
|  | 90,527 | 61,453

Blackrow International Limited

Notes to the Financial Statements for the Year Ended 31 July 2025

7 | Share capital

Allotted, called up and fully paid shares

| 2025 | 2024
| No. | £ | No. | £
Ordinary shares of £1 each | 100 | 100 | 100 | 100

8 | Contingent liabilities

The company has given a composite unlimited guarantee in respect of amounts owed to the bank by Blackrow Group Limited, Blackrow Corporation Limited, Blackrow Holdings Limited and Blackrow Engineering Limited.
At the balance sheet date amounts totalling £6,731,347 (2024: £7,207,111) were owing to the bank by the above companies.

9 | Related party transactions

The company has taken advantage of the section 1a exemption in relation to section 33 of FRS 102 'Related Party Disclosures' from disclosing transactions with other members of the group in which any subsidiary which is a party to the transaction is wholly owned by the group.

Key management personnel

All directors and key management personnel are remunerated for their management of the Group as a whole through other companies within the Blackrow Group.

10 | Parent and ultimate parent undertaking

The ultimate parent is Blackrow Group Limited, incorporated in England. This is the parent of the largest & smallest Group within which the Company belongs and for which Group accounts are prepared.
These financial statements are available upon request from:
Estate Road 7
South Humberside Industrial Estate
Grimsby
NE Lincs
DN31 2TP