Blaze Commercial Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—8

Chartered Accountant's report to the director on the preparation of the unaudited statutory accounts of Blaze Commercial Limited for the year ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Blaze Commercial Limited for the year ended 30 April 2025 which comprise the Profit and Loss Account, the Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given to us.

As a practising member of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Blaze Commercial Limited , as a body, in accordance with the terms of our engagement letter dated 19 April 2018. Our work has been undertaken solely to prepare for your approval the accounts of Blaze Commercial Limited and state those matters that we have agreed to state to the director of Blaze Commercial Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blaze Commercial Limited and its director, as a body, for our work or for this report.

It is your duty to ensure that Blaze Commercial Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of Blaze Commercial Limited . You consider that Blaze Commercial Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit of the accounts of Blaze Commercial Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.

Signed

10th April 2026

Daverns

Chartered Accountants

Hardy House

Northbridge Road

Berkhamsted

Herts

HP4 1EF

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Blaze Commercial Limited

Balance Sheet

As At 30 April 2025

Balance Sheet

Registered number: 04585337

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		102,935		137,247
Tangible Assets	5		51,913		54,363

			154,848		191,610
CURRENT ASSETS
Debtors	6	1,049,524		1,269,920
Cash at bank and in hand		159,767		384,622

		1,209,291		1,654,542
Creditors: Amounts Falling Due Within One Year	7	(635,203 )		(1,040,688 )

NET CURRENT ASSETS (LIABILITIES)			574,088		613,854

TOTAL ASSETS LESS CURRENT LIABILITIES			728,936		805,464

Creditors: Amounts Falling Due After More Than One Year	8		(22,261 )		(23,289 )

PROVISIONS FOR LIABILITIES
Deferred Taxation			(12,978 )		(13,591 )

NET ASSETS			693,697		768,584

CAPITAL AND RESERVES
Called up share capital	10		40		40
Capital redemption reserve			60		60
Profit and Loss Account			693,597		768,484

SHAREHOLDERS' FUNDS			693,697		768,584

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Blaze Commercial Limited

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account.

On behalf of the board

Mr Frank Everest

Director

10th April 2026

The notes on pages 4 to 8 form part of these financial statements.

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Blaze Commercial Limited

Notes to the Financial Statements

For The Year Ended 30 April 2025

Notes to the Financial Statements

1. General Information

Blaze Commercial Limited is a private company, limited by shares, incorporated in England & Wales, registered number 04585337 . The registered office is Hardy House, Northbridge Road, Berkhamsted, Herts, HP4 1EF.

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. Going Concern Disclosure

The company's forecasts and projections, taking account of reasonably possible changes in trading performance, show that the company should be able to operate within the level of its current facility.

2.3. Turnover

Turnover represents net invoiced sales, including retention, excluding value added tax.

2.4. Intangible Fixed Assets and Amortisation - Goodwill

Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 10 years.

2.5. 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:

Leasehold	10% on cost
Plant & Machinery	25% on cost
Motor Vehicles	25% on cost
Fixtures & Fittings	25% on cost

2.6. Leasing and Hire Purchase Contracts

Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.

2.7. 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 year 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.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Blaze Commercial Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

2.7. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.

2.8. Pensions

The company contributes to a work place pension scheme (NEST) in line with its obligations under auto enrolment and Scottish Equitable. Contibutions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

2.9. Government Grant

Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

2.10. Long term contracts

Trade debtors are valued at anticipated net sales value after provision for contingencies and anticipate future losses on contracts. Claims are included in the valuation of contracts and credited to the profit and loss account only when entitlement has been established. Cash received on account of contracts is deducted from trade debtors. Such amounts that have been received and exceed amounts in trade debtors are included in other creditors. Contracts provisions in excess of amounts recoverable are included in provisions for liabilities and charges.

3. Average Number of Employees

Average number of employees, including directors, during the year was:

	2025	2024
Office and administration	4	5

	4	5

4. Intangible Assets

	Goodwill
	£
Cost
As at 1 May 2024	343,119

As at 30 April 2025	343,119

Amortisation
As at 1 May 2024	205,872
Provided during the period	34,312

As at 30 April 2025	240,184

...CONTINUED

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Blaze Commercial Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

Net Book Value
As at 30 April 2025	102,935

As at 1 May 2024	137,247

5. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£	£
Cost
As at 1 May 2024	94,301	1,257,818	405,386	17,443	1,774,948
Additions	-	-	40,555	449	41,004
Disposals	-	-	(16,733 )	-	(16,733 )

As at 30 April 2025	94,301	1,257,818	429,208	17,892	1,799,219

Depreciation
As at 1 May 2024	94,300	1,237,230	371,612	17,443	1,720,585
Provided during the period	-	5,147	38,194	113	43,454
Disposals	-	-	(16,733 )	-	(16,733 )

As at 30 April 2025	94,300	1,242,377	393,073	17,556	1,747,306

Net Book Value
As at 30 April 2025	1	15,441	36,135	336	51,913

As at 1 May 2024	1	20,588	33,774	-	54,363

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

	2025	2024
	£	£
Motor Vehicles	27,168	12,481

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	851,403	1,076,757
Prepayments and accrued income	40,768	84,259
Other debtors	157,353	108,904

	1,049,524	1,269,920

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Blaze Commercial Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	19,035	22,511
Trade creditors	456,105	694,454
Bank loans and overdrafts	-	9,125
Corporation tax	-	8,702
Other taxes and social security	10,418	9,237
Other creditors	100,551	1,159
Accruals and deferred income	45,046	240,500
Director's loan account	4,048	55,000

	635,203	1,040,688

On the 25 April 2007 the company granted its bankers a debenture over the company's asset resulting in a fixed and floating charge.

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	10,960	10,912
Bank loans	11,301	12,377

	22,261	23,289

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	19,035	22,511
Later than one year and not later than five years	10,960	10,912

	29,995	33,423

	29,995	33,423

10. Share Capital

	2025	2024
Allotted, called up and fully paid	£	£
40 Ordinary Shares of £ 1 each	40	40

11. Directors Advances, Credits and Guarantees

Dividends paid to directors

	2025	2024
	£	£
Mr Frank Everest	20,000	1,000

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Blaze Commercial Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

12. Related Party Transactions

Everest Plant Limited

F Everest if a director and shareholder in Everest Plant Limited.

During the year Blaze Commercial Limited paid Everest Plant Limited £78,000 (2024: £78,000) in respect of rent. The directors believes the transaction to be at arms length.

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