Block MB Ltd - Filleted accounts

Block MB Ltd
Registered number:		15283726
Statement of Financial Position
as at 30 November 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		1,125			823
Financial assets			4,500			-
			5,625			823

Current assets
Debtors	4	37,028			17,441
Cash at bank and in hand		49,595			22,315
		86,623			39,756

Creditors: amounts falling due within one year	5	(20,183)			(17,998)

Net current assets			66,440			21,758

Net assets			72,065			22,581

Capital and reserves
Profit and loss account			72,065			22,581

Shareholders' funds			72,065			22,581

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Thorge Block
Director
Approved by the board on 7 May 2026

Block MB Ltd
Notes to the Accounts
for the year ended 30 November 2025


1	Accounting policies

	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 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery	25% straight line

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses.

	Debtors
	Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	The company operates a defined contribution pension scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.



2	Employees and directors		2025		2024
Number				Number

	Average number of directors and persons employed by the company		7		7


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 December 2024				1,098
	Additions				769
	At 30 November 2025				1,867

	Depreciation
	At 1 December 2024				275
	Charge for the year				467
	At 30 November 2025				742

	Net book value
	At 30 November 2025				1,125
	At 30 November 2024				823




4	Debtors		2025		2024
£				£

	Trade debtors		31,797		13,717
	Prepayments		4,658		1,944
	Other debtors		573		1,780
			37,028		17,441


5	Creditors: amounts falling due within one year		2025		2024
£				£

	Trade creditors		784		-
	Accruals		1,425		1,360
	Corporation tax		16,105		5,535
	Other taxes and social security costs		1,869		-
	Other creditors		-		11,103
			20,183		17,998


6	Other information

	Block MB Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	269 Farnborough Road
	Farnborough
	Hampshire
	GU14 7LY