REGISTERED NUMBER: 04777244 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 January 2026

for

Blyton Ice Cream Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Ms A M Hughes

G W Cook

REGISTERED OFFICE:

Moor Park House

Clifford Lister Business Centre

Bawtry Road

Rotherham

S66 2BL

REGISTERED NUMBER:

04777244 (England and Wales)

ACCOUNTANTS:

Parkins Accountants Ltd

T/A, Parkins, Chartered Accountants

Moor Park House

Bawtry Rd

Wickersley

Rotherham

South Yorkshire

S66 2BL

FIXED ASSETS

Tangible assets

4

325,960

318,981

CURRENT ASSETS

Stocks

5

70,000

60,000

Debtors

6

187,918

143,472

Cash at bank and in hand

21,497

7,591

279,415

211,063

CREDITORS

Amounts falling due within one year

7

182,602

150,218

NET CURRENT ASSETS

96,813

60,845

TOTAL ASSETS LESS CURRENT LIABILITIES

422,773

379,826

CREDITORS

Amounts falling due after more than one year

8

(407,334

)

(381,277

)

PROVISIONS FOR LIABILITIES

(28,244

)

(19,242

)

NET LIABILITIES

(12,805

)

(20,693

)

CAPITAL AND RESERVES

Called up share capital

50

50

Retained earnings

(12,855

)

(20,743

)

SHAREHOLDERS' FUNDS

(12,805

)

(20,693

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 May 2026 and were signed on its behalf by:

G W Cook - Director

Ms A M Hughes - Director

1.	STATUTORY INFORMATION

Blyton Ice Cream Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

15% on reducing balance

Log Cabin development costs

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 20 (2025 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Log Cabin

Fixtures

Plant and

development

Motor

and

machinery

costs

vehicles

fittings

Totals

£

£

£

£

£

COST

At 1 February 2025

158,700

176,645

62,790

97,505

495,640

Additions

977

-

-

38,278

39,255

At 31 January 2026

159,677

176,645

62,790

135,783

534,895

DEPRECIATION

At 1 February 2025

110,969

-

25,900

39,790

176,659

Charge for year

7,307

-

9,223

15,746

32,276

At 31 January 2026

118,276

-

35,123

55,536

208,935

NET BOOK VALUE

At 31 January 2026

41,401

176,645

27,667

80,247

325,960

At 31 January 2025

47,731

176,645

36,890

57,715

318,981

5.

STOCKS

2026

2025

£

£

Stocks

70,000

60,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

25,686

27,226

Connected Companies loans

146,232

42,435

Directors' current accounts

-

71,411

Prepayments and accrued income

16,000

-

Prepayments

-

2,400

187,918

143,472

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

23,816

24,732

Hire purchase contracts

6,647

6,647

Trade creditors

18,874

18,669

Social security and other taxes

37,157

10,701

VAT

44,201

59,801

Other creditors

44,925

23,236

Nest Pension owed

-

1

Directors' current accounts

1

-

Accrued expenses

6,981

6,431

182,602

150,218

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans - 1-2 years

31,800

91,871

Bank loans - 2-5 years

121,869

3,266

WW Cook Discretionary Trust

re Log cabin development

225,835

249,797

Other Creditors - Mrs G M Cook

10,534

13,079

Hire purchase contracts

17,296

23,264

407,334

381,277

Amounts falling due in more than five years:

Repayable otherwise than by instalments

WW Cook Discretionary Trust

re Log cabin development

225,835

249,797

Other Creditors - Mrs G M Cook

10,534

13,079

236,369

262,876

9.	OTHER FINANCIAL COMMITMENTS

The Companies Blyton Ice Cream (Brigg) Ltd, Blyton Ice Cream ( Brumby) Ltd and Blyton Ice Cream (Lincoln) Ltd merged in to Blyton Ice Cream Ltd on 01 November 2023

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Ms A M Hughes.