Acorah Software Products - Accounts Production 16.8.310 false true 31 March 2024 1 April 2023 false 1 April 2024 31 March 2025 31 March 2025 08238413 Mrs Julia Walters Mr Richard Walters Mrs Julia Walters iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 08238413 2024-03-31 08238413 2025-03-31 08238413 2024-04-01 2025-03-31 08238413 frs-core:CurrentFinancialInstruments 2025-03-31 08238413 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2025-03-31 08238413 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 08238413 frs-core:LandBuildings frs-core:OwnedOrFreeholdAssets 2024-03-31 08238413 frs-core:RevaluationReserve 2024-04-01 2025-03-31 08238413 frs-core:RevaluationReserve 2024-03-31 08238413 frs-core:RevaluationReserve 2025-03-31 08238413 frs-core:ShareCapital 2025-03-31 08238413 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31 08238413 frs-bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 08238413 frs-bus:FilletedAccounts 2024-04-01 2025-03-31 08238413 frs-bus:SmallEntities 2024-04-01 2025-03-31 08238413 frs-bus:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 08238413 frs-bus:SmallCompaniesRegimeForAccounts 2024-04-01 2025-03-31 08238413 frs-bus:Director1 2024-04-01 2025-03-31 08238413 frs-bus:Director2 2024-04-01 2025-03-31 08238413 frs-bus:CompanySecretary1 2024-04-01 2025-03-31 08238413 frs-countries:EnglandWales 2024-04-01 2025-03-31 08238413 2023-03-31 08238413 2024-03-31 08238413 2023-04-01 2024-03-31 08238413 frs-core:CurrentFinancialInstruments 2024-03-31 08238413 frs-core:RevaluationReserve 2024-03-31 08238413 frs-core:ShareCapital 2024-03-31 08238413 frs-core:RetainedEarningsAccumulatedLosses 2024-03-31
Registered number: 08238413
BLF Enterprises Limited
Unaudited Financial Statements
For The Year Ended 31 March 2025
TaxAssist Accountants TAA
BLF Enterprises Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—4

Page 1
BLF Enterprises Limited
Statement of Financial Position
As At 31 March 2025
Statement of Financial Position
Registered number: 08238413

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 600,000 |  | 630,000
|  |  | 600,000 |  | 630,000
CURRENT ASSETS
Cash at bank and in hand |  | 28,047 |  | 17,590 |
|  | 28,047 |  | 17,590 |
Creditors: Amounts Falling Due Within One Year | 5 | (44,862 ) |  | (59,306 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | (16,815 ) |  | (41,716 )
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 583,185 |  | 588,284
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (97,500 ) |  | -
NET ASSETS |  |  | 485,685 |  | 588,284
CAPITAL AND RESERVES
Called up share capital | 6 |  | 2 |  | 2
Revaluation reserve | 7 |  | 390,000 |  | 420,000
Income Statement |  |  | 95,683 |  | 168,282
SHAREHOLDERS' FUNDS |  |  | 485,685 |  | 588,284

Page 1
Page 2
BLF Enterprises Limited
Statement of Financial Position (continued)
As At 31 March 2025
For the year ending 31 March 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mrs Julia Walters Director
18/03/2026

The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
BLF Enterprises Limited
Notes to the Financial Statements
For The Year Ended 31 March 2025
Notes to the Financial Statements
1. General Information
BLF Enterprises Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08238413 . The registered office is Hilltop Farm Water End Road, Beacons Bottom, High Wycombe, Buckinghamshire, HP14 3XF.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. 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 sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Freehold | 0%

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Land & Property
--- | ---
| Freehold
| £
Cost or Valuation
As at 1 April 2024 | 630,000
Revaluation | (30,000 )
As at 31 March 2025 | 600,000
Net Book Value
As at 31 March 2025 | 600,000
As at 1 April 2024 | 630,000

Page 3
Page 4
BLF Enterprises Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 March 2025
5. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Corporation tax | 7,702 |  | 9,702
Intercompany - Interpart Motor Spare Limited | (15,995 ) |  | (3,239 )
Accruals and deferred income | 188 |  | 188
Directors' loan accounts | 52,967 |  | 52,655
| 44,862 |  | 59,306

6. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 2 |  | 2

7. Reserves

| Revaluation Reserve
--- | ---
| £
As at 1 April 2024 | 420,000
Freehold property revaluation reserve | (30,000 )
As at 31 March 2025 | 390,000

Page 4