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Registered Number:11379849 BLACKSTONE LEISURE LTD UNAUDITED FINANCIAL STATEMENTS PAGES FOR FILING WITH THE REGISTRAR FOR THE YEAR ENDED 31 DECEMBER 2025
BLACKSTONE LEISURE LTD REGISTERED NUMBER:11379849
BALANCE SHEET AS AT 31 DECEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 47,153 |  | 10,041
|  |  | 47,153 |  | 10,041
Current assets |  |  |  |  |
Stocks | 5 | 293,527 |  | 351,130 |
Debtors: amounts falling due within one year | 6 | 29,866 |  | 19,163 |
Cash at bank and in hand |  | 198,824 |  | 199,680 |
|  | 522,217 |  | 569,973 |
Creditors: amounts falling due within one year | 7 | (447,205) |  | (503,838) |
Net current assets |  |  | 75,012 |  | 66,135
Total assets less current liabilities |  |  | 122,165 |  | 76,176
Creditors: amounts falling due after more than one year | 8 |  | - |  | (3,750)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (8,430) |  | - |
|  |  | (8,430) |  | -
Net assets |  |  | 113,735 |  | 72,426
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 2 |  | 2
Profit and loss account |  |  | 113,733 |  | 72,424
|  |  | 113,735 |  | 72,426
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BLACKSTONE LEISURE LTD REGISTERED NUMBER:11379849
BALANCE SHEET (CONTINUED) AS AT 31 DECEMBER 2025 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities. The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf on 7 July 2026.
Mr M C Fagg
Director
The notes on pages 3 to 9 form part of these financial statements. - 2 -
BLACKSTONE LEISURE LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
1. | General information
Blackstone Leisure Ltd is a private company limited by share capital incorporated in England and Wales, register number 11379849. The address of the registered office is 820 The Crescent, Colchester Business Park, Colchester, Essex, CO4 9YQ. The address of it regular places of business is The Old Manor, Semer Road, Naughton, Ipswich IP7 7BY and Mile End Barne, Somerton Road, Bury St Edmunds, IP29 4NA. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Going concern
The directors are satisfied that the Company has adequate resources to continue in operational existence for the foreseeable future, and for a period of at least 12 months from date of approving these financial statements. This is based on their intention to continue supporting the business by way of their directors' loan accounts.
| 2.3 | Foreign currency translation
Functional and presentation currency The Company's functional and presentational currency is GBP. Transactions and balances Foreign currency transactions are translated into the functional currency using the spot exchange rates at the dates of the transactions. At each period end foreign currency monetary items are translated using the closing rate. Non-monetary items measured at historical cost are translated using the exchange rate at the date of the transaction and non-monetary items measured at fair value are measured using the exchange rate when fair value was determined. - 3 -
BLACKSTONE LEISURE LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.4 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before turnover is recognised: Sale of goods Turnover from the sale of goods is recognised when all of the following conditions are satisfied: ∙the Company has transferred the significant risks and rewards of ownership to the buyer; ∙the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; ∙the amount of turnover can be measured reliably; ∙it is probable that the Company will receive the consideration due under the transaction; and ∙the costs incurred or to be incurred in respect of the transaction can be measured reliably.
| 2.5 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred.
| 2.6 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Balance Sheet. The assets of the plan are held separately from the Company in independently administered funds. - 4 -
BLACKSTONE LEISURE LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.7 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the balance sheet date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the balance sheet date.
| 2.8 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 33% |
|  |  |  | Motor vehicles | - | 25% |
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss. - 5 -
BLACKSTONE LEISURE LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025 2.Accounting policies (continued)
| 2.9 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.
| 2.10 | Debtors
Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.
| 2.11 | Creditors
Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.
| 2.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2024 - 5).
- 6 -
BLACKSTONE LEISURE LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Total
|  | £ | £ | £
| Cost or valuation |  |  |
| At 1 January 2025 | 55,391 | 13,750 | 69,141
| Additions | 43,700 | - | 43,700
| Disposals | (41,800) | - | (41,800)
| At 31 December 2025 | 57,291 | 13,750 | 71,041
| Depreciation |  |  |
| At 1 January 2025 | 45,350 | 13,750 | 59,100
| Charge for the year on owned assets | 4,444 | - | 4,444
| Disposals | (39,656) | - | (39,656)
| At 31 December 2025 | 10,138 | 13,750 | 23,888
| Net book value |  |  |
| At 31 December 2025 | 47,153 | - | 47,153
| At 31 December 2024 | 10,041 | - | 10,041
- 7 -
BLACKSTONE LEISURE LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
5. | Stocks
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Raw materials and consumables | 293,527 | 351,130
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 7,903 | 6,405
| Other debtors | 21,200 | 9,995
| Called up share capital not paid | 2 | 2
| Prepayments and accrued income | 761 | 801
| Deferred taxation | - | 1,960
|  | 29,866 | 19,163
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 3,750 | 9,000
| Trade creditors | 17,549 | 8,378
| Corporation tax | 67,924 | 76,672
| Other taxation and social security | 30,223 | 36,129
| Other creditors | 324,009 | 368,284
| Accruals and deferred income | 3,750 | 5,375
|  | 447,205 | 503,838
| A bank loan was drawn down in 2020 following the successful application for a Bounce Bank Loan. As per the terms of the government scheme the loan is over 6 years, with the first year interest free and a rate of 2.5% thereafter. As at 31st December 2025 £3,750 was oustanding.
- 8 -
BLACKSTONE LEISURE LTD
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 DECEMBER 2025
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | - | 3,750
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