Denis Blais Management Ltd Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07044451

Denis Blais Management Ltd

Filleted Unaudited Financial Statements

31 October 2025

Denis Blais Management Ltd

Statement of Financial Position

31 October 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		530	–

Current assets

Debtors	6	2,805	21,879
Cash at bank		1,702	1,736
		------	-------
		4,507	23,615

Creditors: amounts falling due within one year	7	7,278		6,570
		------		-------
Net current (liabilities)/assets			( 2,771)	17,045
			------	-------
Total assets less current liabilities			( 2,241)	17,045

Creditors: amounts falling due after more than one year	8	18,594	23,065
		-------	-------
Net liabilities		( 20,835)	( 6,020)
		-------	-------

Capital and reserves

Called up share capital	1	1
Profit and loss account	( 20,836)	( 6,021)
	-------	------
Shareholders deficit	( 20,835)	( 6,020)
	-------	------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

These financial statements were approved by the board of directors and authorised for issue on 29 April 2026 , and are signed on behalf of the board by:

D J Blais
Director

Company registration number: 07044451

Denis Blais Management Ltd

Notes to the Financial Statements

Year ended 31 October 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 5 - 11 Mortimer Street, London, W1T 3HS, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

(a) Basis of preparation

The financial statements have been prepared on the historical cost basis. The financial statements are prepared in sterling, which is the functional currency of the entity.

(b) Turnover

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered during the period, net of Value Added Tax.

(c) Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.

(d) Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses.

(e) Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures and fittings	-	50% on cost

(f) Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments including debtors, creditors and cash are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).

5. Tangible assets

	Fixtures and fittings	Total
	£	£
Cost
At 1 November 2024	5,595	5,595
Additions	849	849
Disposals	( 5,053)	( 5,053)
	------	------
At 31 October 2025	1,391	1,391
	------	------
Depreciation
At 1 November 2024	5,595	5,595
Charge for the year	318	318
Disposals	( 5,052)	( 5,052)
	------	------
At 31 October 2025	861	861
	------	------
Carrying amount
At 31 October 2025	530	530
	------	------
At 31 October 2024	–	–
	------	------

6. Debtors

	2025	2024
	£	£
Other debtors	2,805	21,879
	------	-------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	4,469	4,470
Other creditors	2,809	2,100
	------	------
	7,278	6,570
	------	------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	18,594	23,065
	-------	-------

9. Related party disclosures

At the balance sheet date a sum of £Nil (2024: £20,399) was owed by the director to the company. The total amount advanced to the director during the year was £1,986 with repayments received of £22,385. The advance was unsecured and carried interest at the HM Revenue and Customs official rate.