Black Rock Express Insurance and FS Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 04035401 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Black Rock Express Insurance and

Financial Services Limited

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

A S Jewett

A Jewett

SECRETARY:

A S Jewett

REGISTERED OFFICE:

First Floor, West Barn

North Frith Farm, Ashes Lane

Hadlow

Tonbridge

Kent

TN11 9QU

REGISTERED NUMBER:

04035401 (England and Wales)

ACCOUNTANTS:

Deeks Evans Audit Services Limited

Chartered Accountants

First Floor, West Barn

North Frith Farm, Ashes Lane

Hadlow

Tonbridge

Kent

TN11 9QU

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Black Rock Express Insurance and Financial Services Limited for the year ended 31 December 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

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

This report is made solely to the Board of Directors of Black Rock Express Insurance and Financial Services Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Black Rock Express Insurance and Financial Services Limited and state those matters that we have agreed to state to the Board of Directors of Black Rock Express Insurance and Financial Services Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Black Rock Express Insurance and Financial Services Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Black Rock Express Insurance and Financial Services Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Black Rock Express Insurance and Financial Services Limited. You consider that Black Rock Express Insurance and Financial Services Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Black Rock Express Insurance and Financial Services 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 statutory financial statements.

Deeks Evans Audit Services Limited

Chartered Accountants

First Floor, West Barn

North Frith Farm, Ashes Lane

Hadlow

Tonbridge

Kent

TN11 9QU

27 May 2026

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

241,271

264,340

241,271

264,340

CURRENT ASSETS

Debtors

6

43,022

21,747

Cash at bank and in hand

70,659

79,708

113,681

101,455

CREDITORS

Amounts falling due within one year

7

41,482

53,131

NET CURRENT ASSETS

72,199

48,324

TOTAL ASSETS LESS CURRENT
LIABILITIES

313,470

312,664

CREDITORS

Amounts falling due after more than one
year

8

(141,743

)

(152,194

)

PROVISIONS FOR LIABILITIES

11

(1,568

)

(1,123

)

NET ASSETS

170,159

159,347

CAPITAL & RESERVES

Called up share capital

12

200

Retained earnings

13

169,959

159,147

SHAREHOLDERS' FUNDS

170,159

159,347

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2025 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 27 May 2026 and were signed on its behalf by:

A Jewett - Director

1.	STATUTORY INFORMATION

Black Rock Express Insurance and Financial Services 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents fees and commissions charged.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2000, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Freehold property

-

Over 50 years

Fixtures, fittings & equipment

-

15% on reducing balance

Computer equipment

-

25% on cost

Freehold premises are included at an open market value for existing use. Movements in freehold valuations are charged to the Profit and Loss Account.

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. Creditors include £874 in respect of contributions payable.

Client funds

Client funds managed by the company as agent, including debtors, creditors and funds held in a designated client account, are not funds of the company and so are excluded from the Balance Sheet. The net balance, if any, owing to the company from client funds, or vice versa, is shown within debtors or creditors.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 5 (2024 - 5 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 January 2025

and 31 December 2025

101,797

AMORTISATION

At 1 January 2025

and 31 December 2025

101,797

NET BOOK VALUE

At 31 December 2025

-

At 31 December 2024

-

5.	TANGIBLE FIXED ASSETS

Fixtures,

Freehold

fittings

Computer

property

& equipment

equipment

Totals

£

COST OR VALUATION

At 1 January 2025

289,316

14,975

34,887

339,178

Additions

-

2,142

1,893

4,035

Revaluations

(54,316

)

-

(54,316

)

At 31 December 2025

235,000

17,117

36,780

288,897

DEPRECIATION

At 1 January 2025

29,466

12,352

33,020

74,838

Charge for year

-

712

1,542

2,254

Revaluation adjustments

(29,466

)

-

(29,466

)

At 31 December 2025

-

13,064

34,562

47,626

NET BOOK VALUE

At 31 December 2025

235,000

4,053

2,218

241,271

At 31 December 2024

259,850

2,623

1,867

264,340

Cost or valuation at 31 December 2025 is represented by:

Fixtures,

Freehold

fittings

Computer

property

& equipment

equipment

Totals

£

Valuation in 2004

112,977

-

112,977

Valuation in 2009

(41,424

)

-

(41,424

)

Valuation in 2015

(60,000

)

-

(60,000

)

Valuation in 2025

(54,316

)

-

(54,316

)

Cost

277,763

17,117

36,780

331,660

235,000

17,117

36,780

288,897

If freehold property had not been revalued it would have been included at the following historical cost:

2025

2024

£

Cost

277,763

Aggregate depreciation

81,160

75,605

Freehold property was valued on open market basis on 22 May 2025 by MRG Chartered Surveyors .

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

3,772

929

Client Funds

35,750

17,391

Tax

233

1,971

Prepayments

3,267

1,456

43,022

21,747

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Bank loans & overdrafts

6,423

17,641

Tax

23,690

25,604

Other creditors

1,876

864

Accrued expenses

9,493

9,022

41,482

53,131

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

Bank loans - 1-2 years

7,136

18,076

Bank loans - 2-5 years

26,785

24,549

Bank loans more 5 yr by instal

107,822

109,569

141,743

152,194

2025

2024

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

107,822

109,569

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

Within one year

1,979

Between one and five years

4,948

6,927

8,906

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

Bank loans

148,166

155,060

All monies due or to become due from the company to the chargee on any account whatsoever. Fixed and floating charge on all property or undertaking of the company.

11.	PROVISIONS FOR LIABILITIES

2025

2024

£

Deferred tax

1,568

1,123

Deferred

tax

£

Balance at 1 January 2025

1,123

Provided during year

445

Balance at 31 December 2025

1,568

The amount of tax payable, if assets sold at the revalued value shown, is nil.

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

200

Ordinary

£1

200

13.

RESERVES

Retained

earnings

£

At 1 January 2025

159,147

Profit for the year

56,344

Dividends

(45,532

)

At 31 December 2025

169,959

14.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The company is controlled by the directors.