REGISTERED NUMBER: 13936612 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

Blackmore Automotive Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

A L C Lee

M J B Cato

REGISTERED OFFICE:

Leofric House

18B Binley Road

Coventry

West Midlands

CV3 1JN

REGISTERED NUMBER:

13936612 (England and Wales)

ACCOUNTANTS:

Leigh Christou Ltd

Chartered Certified Accountants

Leofric House

Binley Road

Coventry

CV3 1JN

FIXED ASSETS

Tangible assets

4

40,174

40,213

CURRENT ASSETS

Stocks

512,333

359,900

Debtors

5

35,486

18,225

Cash at bank

151,329

100,022

699,148

478,147

CREDITORS

Amounts falling due within one year

6

168,459

163,558

NET CURRENT ASSETS

530,689

314,589

TOTAL ASSETS LESS CURRENT LIABILITIES

570,863

354,802

CREDITORS

Amounts falling due after more than one year

7

(181,824

)

(56,193

)

PROVISIONS FOR LIABILITIES

(9,354

)

(9,753

)

NET ASSETS

379,685

288,856

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

378,685

287,856

379,685

288,856

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 Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 June 2026 and were signed on its behalf by:

A L C Lee - Director

M J B Cato - Director

1.	STATUTORY INFORMATION

Blackmore Automotive 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Short leasehold

-

Straight line over 3 years and Straight line over 5 years

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

Straight line over 3 years

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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

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 5 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

Computer

leasehold

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 April 2025

7,967

36,826

2,101

1,484

48,378

Additions

8,755

496

917

-

10,168

At 31 March 2026

16,722

37,322

3,018

1,484

58,546

DEPRECIATION

At 1 April 2025

1,901

4,678

299

1,287

8,165

Charge for year

1,678

8,058

274

197

10,207

At 31 March 2026

3,579

12,736

573

1,484

18,372

NET BOOK VALUE

At 31 March 2026

13,143

24,586

2,445

-

40,174

At 31 March 2025

6,066

32,148

1,802

197

40,213

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

2,651

-

Other debtors

32,835

18,225

35,486

18,225

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans and overdrafts

38,333

30,084

Trade creditors

2,862

24,987

Taxation and social security

108,840

88,361

Other creditors

18,424

20,126

168,459

163,558

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.26

31.3.25

£

£

Bank loans

181,824

56,193

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

31.3.26

31.3.25

£

£

Within one year

16,000

16,000

Between one and five years

-

16,000

16,000

32,000

The above lease payments relate to the current lease agreement terms for the property in which the company operates from.

The current lease commenced in April 2022 and the terms are of a 5 year fixed with a break clause after 3 years.

9.	SECURED DEBTS

The following secured debts are included within creditors:

31.3.26

31.3.25

£

£

Bank loans

220,157

86,277

The above loans are secured by means of a personal guarantee provided by the directors.

On 1st April 2025, the company took out a new loan for £200,000 with NatWest, which is secured by way of a fixed and floating charge over all the property and undertakings of the company.

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

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

31.3.26

31.3.25

£

£

A L C Lee

Balance outstanding at start of year

(124

)

(125

)

Amounts advanced

601

7,851

Amounts repaid

-

(7,850

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

477

(124

)

M J B Cato

Balance outstanding at start of year

(5,500

)

(5,500

)

Amounts advanced

5,973

-

Amounts repaid

-

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

473

(5,500

)

The above amounts owed to the company by the directors are repaid in full following the balance sheet date.

11.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is both Mr A L C Lee & Mr M J B Cato, by virtue of their equal majority shareholdings in the company.