Transco Blanx Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 02986765

Transco Blanx Limited

Filleted Unaudited Financial Statements

30 April 2026

Transco Blanx Limited

Statement of Financial Position

30 April 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		–	135

Current assets

Stocks		44,159	28,543
Debtors	6	644	1,160
Cash at bank and in hand		26,876	40,437
		--------	--------
		71,679	70,140

Creditors: amounts falling due within one year	7	16,151		19,290
		--------		--------
Net current assets			55,528	50,850
			--------	--------
Total assets less current liabilities			55,528	50,985
			--------	--------
Net assets			55,528	50,985
			--------	--------

Capital and reserves

Called up share capital	8,950	8,950
Share premium account	9,435	9,435
Profit and loss account	37,143	32,600
	--------	--------
Shareholders funds	55,528	50,985
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Transco Blanx Limited

Statement of Financial Position (continued)

30 April 2026

These financial statements were approved by the board of directors and authorised for issue on 16 June 2026 , and are signed on behalf of the board by:

P G J Rooke
Director

Company registration number: 02986765

Transco Blanx Limited

Notes to the Financial Statements

Year ended 30 April 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 176 Brighton Road, Coulsdon, Surrey, CR5 2NF, England.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

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 significant risks and rewards of ownership 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.

Corporation tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant & Machinery	-	25% straight line
Equipment	-	20% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 2 (2025: 2 ).

5. Tangible assets

	Office equipment	Total
	£	£
Cost
At 1 May 2025	6,695	6,695
Disposals	( 2,489)	( 2,489)
	-------	-------
At 30 April 2026	4,206	4,206
	-------	-------
Depreciation
At 1 May 2025	6,560	6,560
Charge for the year	133	133
Disposals	( 2,487)	( 2,487)
	-------	-------
At 30 April 2026	4,206	4,206
	-------	-------
Carrying amount
At 30 April 2026	–	–
	-------	-------
At 30 April 2025	135	135
	-------	-------

6. Debtors

	2026	2025
	£	£
Trade debtors	337	342
Other debtors	307	818
	----	-------
	644	1,160
	----	-------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Trade creditors	1,504	2,030
Corporation tax	5,767	1,624
Social security and other taxes	774	496
Other creditors	8,106	15,140
	--------	--------
	16,151	19,290
	--------	--------

8. Directors' advances, credits and guarantees

The company is controlled by Mr M G Rooke who owns 50%, Mr P G J Rooke who owns 25% and Mrs J M Rooke who owns 25% of the share capital. At 30 April 2026 Transco Blanx Limited owed Mr P G J Rooke & Mrs J M Rooke £5,330 (2025: £11,547) and Mr M G Rooke £137 (2025: £926). These amounts are included in creditors.