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Blackbelt Accountants Ltd
(A company limited by guarantee)
Unaudited Filleted Financial Statements
for the Year Ended 31 December 2025

Blackbelt Accountants Ltd

Contents

Company Information | 1
Profit and Loss Account | 2
Balance Sheet | 3
Notes to the Unaudited Financial Statements | 4 to 6

Blackbelt Accountants Ltd

Company Information

Directors | Mr A I Wem Mr Gareth Burton Mr John Moffat

Registered office | Savoy House Savoy Circus 78-80 Old Oak Common Lane London United Kingdom W3 7DA

Accountants | Wem & Co Chartered Accountants Savoy House Savoy Circus London W3 7DA

Blackbelt Accountants Ltd

Profit and Loss Account for the Year Ended 31 December 2025

| Note | 31.12.25 £ | 31.12.24 £
TURNOVER |  | 36,127 | 19,640
Cost of sales |  | (28,366) | (12,295)
GROSS PROFIT |  | 7,761 | 7,345
Administrative expenses |  | (8,024) | (7,815)
Operating deficit |  | (263) | (470)
Deficit before tax |  | (263) | (470)
PROFIT/(LOSS) FOR FINANCIAL YEAR |  | (263) | (470)

The above results were derived from continuing operations.

The company has no recognised gains or losses for the year other than the results above.

Blackbelt Accountants Ltd

(Registration number: 13088660)
Balance Sheet as at 31 December 2025

| Note | 31.12.25 £ | 31.12.24 £
Current assets |  |  |
Debtors | 4 | 206 | 1,706
Cash at bank and in hand |  | 38,124 | 49,371
|  | 38,330 | 51,077
Creditors: Amounts falling due within one year | 5 | (39,515) | (51,999)
Net liabilities |  | (1,185) | (922)
Reserves |  |  |
Retained earning |  | (1,185) | (922)
Deficit |  | (1,185) | (922)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

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 26 May 2026 and signed on its behalf by:

......................................... Mr A I Wem Director

Blackbelt Accountants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1 | General information

The company is a company limited by guarantee, incorporated in England and Wales, and consequently does not have share capital. Each of the members is liable to contribute an amount not exceeding £1 towards the assets of the company in the event of liquidation.

The address of its registered office is:
Savoy House
Savoy Circus
78-80 Old Oak Common Lane
London
United Kingdom
W3 7DA

These financial statements were authorised for issue by the Board on 26 May 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 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

The presentational currency is Pound Sterling (£).

Going concern

The financial statements have been prepared on a going concern basis.

Blackbelt Accountants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.
Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The current income 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.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Blackbelt Accountants Ltd

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025 (continued)

2 | Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 0 (2024 - 0).

4 | Debtors

Current | 31.12.25 £ | 31.12.24 £
Trade debtors | 206 | 1,706
| 206 | 1,706

5 | Creditors

Creditors: amounts falling due within one year

| 31.12.25 £ | 31.12.24 £
Due within one year |  |
Trade creditors | 1,628 | -
Taxation and social security | 361 | 174
Accruals and deferred income | 36,325 | 51,825
Other creditors | 1,201 | -
| 39,515 | 51,999