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REGISTERED NUMBER: 08481048 (England and Wales)

| Unaudited Financial Statements |

| for the Year Ended 31 December 2025 |

| for |

| Blackboard Catering Limited |

| Blackboard Catering Limited (Registered number: 08481048) |

Contents of the Financial Statements

for the Year Ended 31 December 2025

| Page |

| Company Information | 1 |

| Balance Sheet | 2 |  | to |  | 3

| Notes to the Financial Statements | 4 |  | to |  | 7

| Blackboard Catering Limited |

Company Information

for the Year Ended 31 December 2025

| DIRECTOR: | T W Powter

| REGISTERED OFFICE: | Powters

| Wellington Street

| Newmarket

| Suffolk

| CB8 0HT

| REGISTERED NUMBER: | 08481048 (England and Wales)

| ACCOUNTANTS: | Knights Lowe Chartered Accountants

| Eldo House

| Kempson Way

| Suffolk Business Park

| Bury St Edmunds

| Suffolk

| IP32 7AR

| Blackboard Catering Limited (Registered number: 08481048) |

Balance Sheet

31 December 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 60,146 |  | 76,768 |  |

CURRENT ASSETS

Stocks | 3,000 |  | 2,000 |  |

Debtors | 5 | 56,863 |  | 66,452 |  |

Cash at bank and in hand | 149,457 |  | 103,176 |  |

209,320 |  | 171,628 |  |

CREDITORS

Amounts falling due within one year | 6 | 98,274 |  | 107,330 |  |

NET CURRENT ASSETS | 111,046 |  | 64,298 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 171,192 |  | 141,066 |  |

CREDITORS

Amounts falling due after more than one year | 7 | (10,931 | ) | (14,525 | ) |

PROVISIONS FOR LIABILITIES | 8 | (10,048 | ) | (12,538 | ) |

NET ASSETS | 150,213 |  | 114,003 |  |

CAPITAL AND RESERVES

Called up share capital | 10 |  | 10 |  |

Retained earnings | 150,203 |  | 113,993 |  |

SHAREHOLDERS' FUNDS | 150,213 |  | 114,003 |  |

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 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.

| Blackboard Catering Limited (Registered number: 08481048) |

Balance Sheet - continued

31 December 2025

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 April 2026 and were signed by:

T W Powter - Director

| Blackboard Catering Limited (Registered number: 08481048) |

Notes to the Financial Statements

for the Year Ended 31 December 2025

1. | STATUTORY INFORMATION

| Blackboard Catering 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 for goods supplied and services rendered, net of discounts and Value Added Tax.

| Revenue from the sale of goods is recognised when the control of goods have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be

| measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

| 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 | - | 25% on reducing balance

| Motor vehicles | - | 25% 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.

| Blackboard Catering Limited (Registered number: 08481048) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| Financial instruments

| The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities such as trade and other accounts receivable and payable, and loans from banks or other related parties.

| Debt instruments, such as loans and other accounts receivable and payable, are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method. Debt instruments that are payable or receivable within one year, typically trade payables or receivables, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration, expected to be paid or received. However if the arrangements of a short-term instrument constitute a financing transaction, such as the payment of a trade debt deferred beyond normal business terms or financed at a rate of interest that is not a market rate, or in case of an outright short-term loan not at market rate, the financial asset or liability is measured, initially and subsequently, at the present value of the future payment discounted at a market rate of interest for a similar debt instrument.

| Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Statement of Comprehensive Income.

| For financial assets measured at amortised cost, the impairment loss is measured as the difference between an asset's carrying amount and the present value of estimated cash flows discounted at the asset's original effective interest rate. If a financial asset has a variable interest rate, the discount rate for measuring any impairment loss is the current effective interest rate determined under the contract.

| For financial assets measured at cost less impairment, the impairment loss is measured as the difference between an asset's carrying amount and best estimate, which is an approximation of the amount that the company would receive for the asset if it were to be sold at the balance sheet date.

| Financial assets and liabilities are offset and the net amount reported in the Balance sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

| 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.

| Blackboard Catering Limited (Registered number: 08481048) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Impairment

| At each reporting date, fixed assets (including tangible fixed assets and investments but excluding investment properties) are assessed to determine whether there is an indication that the carrying amount of an asset may be more than its recoverable amount and that the asset should be impaired.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 14 (2024 - 14 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 January 2025 | 181,193 |  |

| Additions | 3,436 |  |

| At 31 December 2025 | 184,629 |  |

| DEPRECIATION

| At 1 January 2025 | 104,425 |  |

| Charge for year | 20,058 |  |

| At 31 December 2025 | 124,483 |  |

| NET BOOK VALUE

| At 31 December 2025 | 60,146 |  |

| At 31 December 2024 | 76,768 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 135 |  | 1,335 |  |

| Other debtors | 56,728 |  | 65,117 |  |

56,863 |  | 66,452 |  |

| Blackboard Catering Limited (Registered number: 08481048) |

Notes to the Financial Statements - continued

for the Year Ended 31 December 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 3,600 |  | 3,333 |  |

| Hire purchase contracts | - |  | 10,715 |  |

| Trade creditors | 3,136 |  | 4,164 |  |

| Taxation and social security | 24,168 |  | 17,625 |  |

| Other creditors | 67,370 |  | 71,493 |  |

98,274 |  | 107,330 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 10,931 |  | 14,525 |  |

8. | PROVISIONS FOR LIABILITIES

2025 | 2024 |

£ | £ |

| Deferred tax

| Accelerated capital allowances | 10,048 |  | 15,376 |  |

| Other timing differences | - |  | (2,838 | ) |

10,048 |  | 12,538 |  |

| Deferred |

| tax |

£ |

| Balance at 1 January 2025 | 12,538 |  |

| Released during period | (2,490 | ) |

| Balance at 31 December 2025 | 10,048 |  |

9. | DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to a director subsisted during the years ended 31 December 2025 and 31 December 2024:

2025 | 2024 |

£ | £ |

| T W Powter

| Balance outstanding at start of year | 38,639 |  | - |  |

| Amounts advanced | 10,689 |  | 38,639 |  |

| Amounts repaid | (18,312 | ) | - |  |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 31,016 |  | 38,639 |  |