REGISTERED NUMBER: 10755485 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

MARK BLOOM DESIGN LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs H Bloom

M Bloom

REGISTERED OFFICE:

30-34 North Street

Hailsham

East Sussex

BN27 1DW

REGISTERED NUMBER:

10755485 (England and Wales)

ACCOUNTANTS:

Watson Associates (Professional Services) Limited

30 - 34 North Street

Hailsham

East Sussex

BN27 1DW

FIXED ASSETS

Tangible assets

4

51,461

3,296

Investments

5

1,055,394

713,593

1,106,855

716,889

CURRENT ASSETS

Debtors

6

446,057

439,876

Cash at bank

709,363

535,406

1,155,420

975,282

CREDITORS

Amounts falling due within one year

7

(334,684

)

(155,512

)

NET CURRENT ASSETS

820,736

819,770

TOTAL ASSETS LESS CURRENT LIABILITIES

1,927,591

1,536,659

CREDITORS

Amounts falling due after more than one year

8

(39,245

)

-

PROVISIONS FOR LIABILITIES

(47,005

)

(824

)

NET ASSETS

1,841,341

1,535,835

CAPITAL AND RESERVES

Called up share capital

9

400

400

Fair value reserve

10

137,095

-

Retained earnings

1,703,846

1,535,435

1,841,341

1,535,835

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 22 June 2026 and were signed on its behalf by:

M Bloom - Director

1.	STATUTORY INFORMATION

Mark Bloom Design Ltd 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 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 or, if held under a finance lease, over the lease term, whichever is the shorter.

Motor vehicles

-

over term of lease

Computer equipment

-

33% on cost

Financial instruments

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

Debt instruments that are payable or receivable within one year, are measured, initially and subsequently, at the undiscounted amount of the cash or other consideration expected to be paid or received; other debt instruments are initially measured at present value of the future payments and subsequently at amortised cost using the effective interest method.

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 profit or loss.

Financial assets and liabilities are offset and the net amount reported in the balance sheet only 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2025

593

-

7,594

8,187

Additions

-

48,039

4,599

52,638

At 31 March 2026

593

48,039

12,193

60,825

DEPRECIATION

At 1 April 2025

593

-

4,298

4,891

Charge for year

-

1,804

2,669

4,473

At 31 March 2026

593

1,804

6,967

9,364

NET BOOK VALUE

At 31 March 2026

-

46,235

5,226

51,461

At 31 March 2025

-

-

3,296

3,296

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

Additions

48,039

At 31 March 2026

48,039

DEPRECIATION

Charge for year

1,804

At 31 March 2026

1,804

NET BOOK VALUE

At 31 March 2026

46,235

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

At 1 April 2025

713,593

Additions

250,000

Revaluations

81,908

Dividends received

9,893

At 31 March 2026

1,055,394

NET BOOK VALUE

At 31 March 2026

1,055,394

At 31 March 2025

713,593

Cost or valuation at 31 March 2026 is represented by:

Other

investments

£

Valuation in 2024

82,939

Valuation in 2025

8,054

Valuation in 2026

91,801

Cost

872,600

1,055,394

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

37,860

30,788

Amounts owed by group undertakings

407,091

407,091

Other debtors

1,106

1,997

446,057

439,876

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

7,052

-

VAT - OSS

1,525

2,412

Trade creditors

1,379

1,322

Taxation and social security

202,261

133,018

Other creditors

122,467

18,760

334,684

155,512

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Hire purchase contracts

39,245

-

9.	CALLED UP SHARE CAPITAL

Number of shares

Class:

Nominal value (£)

2025

2024

100

Ordinary

1

100

100

100

Ordinary A

1

100

100

100

Ordinary B

1

100

100

100

Ordinary C

1

100

100

400

400

10.

RESERVES

Fair

value

reserve

£

Fair value movement

182,794

Deferred tax

(45,699

)

At 31 March 2026

137,095

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 March 2026 and 31 March 2025:

2026

2025

£

£

M Bloom

Balance outstanding at start of year

(780

)

7,841

Amounts advanced

332,628

410,129

Amounts repaid

(333,000

)

(418,750

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(1,152

)

(780

)

12.	RELATED PARTY DISCLOSURES

Summary of transactions with entities with joint control or significant interest

Rose Warren Ltd

A company in which Mr M Bloom is also a Director and joint shareholder with Mrs H Bloom owed £407,091 to Mark Bloom Design Ltd as at the balance sheet date.