Company Registration No. 11596012 (England and Wales)
Block Design Limited
Unaudited accounts
for the year ended 31 March 2026
Block Design Limited
Unaudited accounts
Contents
Block Design Limited
Company Information
for the year ended 31 March 2026
Company Number
11596012 (England and Wales)
Registered Office
THE FORGE
NEWPORT
ST GERMANS
PL12 5NX
UNITED KINGDOM
Accountants
LA Accountancy Services Limited
Minehill Cottages
Menheniot
Liskeard
Cornwall
PL14 3RA
Block Design Limited
Statement of financial position
as at 31 March 2026
Tangible assets
24,920
32,522
Inventories
194,986
175,964
Cash at bank and in hand
69,067
35,997
Creditors: amounts falling due within one year
(69,946)
(63,371)
Net current assets
289,818
262,850
Total assets less current liabilities
314,738
295,372
Creditors: amounts falling due after more than one year
(50,828)
(68,426)
Net assets
263,910
226,946
Called up share capital
190
190
Profit and loss account
263,720
226,756
Shareholders' funds
263,910
226,946
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 11 May 2026 and were signed on its behalf by
Tara Ashe
Director
Company Registration No. 11596012
Block Design Limited
Notes to the Accounts
for the year ended 31 March 2026
Block Design Limited is a private company, limited by shares, registered in England and Wales, registration number 11596012. The registered office is THE FORGE, NEWPORT, ST GERMANS, PL12 5NX, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% reducing balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Block Design Limited
Notes to the Accounts
for the year ended 31 March 2026
4
Tangible fixed assets
Motor vehicles
Fixtures & fittings
Total
Cost or valuation
At cost
At cost
At 1 April 2025
41,704
4,741
46,445
Disposals
(1,500)
-
(1,500)
At 31 March 2026
40,204
6,349
46,553
At 1 April 2025
10,114
3,809
13,923
Charge for the year
7,525
399
7,924
At 31 March 2026
17,425
4,208
21,633
At 31 March 2026
22,779
2,141
24,920
At 31 March 2025
31,590
932
32,522
Amounts falling due within one year
Trade debtors
31,364
52,400
Accrued income and prepayments
62,947
63,340
Other debtors
1,400
(1,480)
6
Creditors: amounts falling due within one year
2026
2025
Trade creditors
32,815
28,504
Taxes and social security
35,395
24,290
Loans from directors
(6,096)
76
7
Creditors: amounts falling due after more than one year
2026
2025
Other creditors
19,975
22,509
8
Average number of employees
During the year the average number of employees was 7 (2025: 7).