REGISTERED NUMBER: 07353006 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025

FOR

THE BLOCK ART LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

M R D FITTS

REGISTERED OFFICE:

62 Stakes Road

Purbrook

Waterlooville

Hampshire

PO7 5NT

REGISTERED NUMBER:

07353006 (England and Wales)

ACCOUNTANTS:

Landi Accounting Limited

62 Stakes Road

Purbrook

Waterlooville

Hampshire

PO7 5NT

FIXED ASSETS

Tangible assets

4

4,191

8,306

CURRENT ASSETS

Debtors

5

11,182

4,195

Cash at bank

14,482

36,656

25,664

40,851

CREDITORS

Amounts falling due within one year

6

26,596

29,487

NET CURRENT (LIABILITIES)/ASSETS

(932

)

11,364

TOTAL ASSETS LESS CURRENT LIABILITIES

3,259

19,670

CREDITORS

Amounts falling due after more than one year

7

7,904

18,214

NET (LIABILITIES)/ASSETS

(4,645

)

1,456

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

(4,646

)

1,455

SHAREHOLDERS' FUNDS

(4,645

)

1,456

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 29 May 2026 and were signed by:

M R D FITTS - Director

1.	STATUTORY INFORMATION

THE BLOCK ART 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 cost

Fixtures and fittings

-

15% on cost

Computer equipment

-

25% on cost

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 September 2024

and 31 August 2025

155,764

13,145

3,851

172,760

DEPRECIATION

At 1 September 2024

153,793

7,880

2,781

164,454

Charge for year

1,971

1,476

668

4,115

At 31 August 2025

155,764

9,356

3,449

168,569

NET BOOK VALUE

At 31 August 2025

-

3,789

402

4,191

At 31 August 2024

1,971

5,265

1,070

8,306

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Trade debtors

5,915

4,195

Other debtors

5,267

-

11,182

4,195

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.8.25

31.8.24

£

£

Taxation and social security

24,477

26,639

Other creditors

2,119

2,848

26,596

29,487

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.8.25

31.8.24

£

£

Bank loans

7,904

18,214

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

7,904

18,214