REGISTERED NUMBER: 05587890 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 October 2025

for

BLA Valuers Ltd

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

D J Holder

Mrs S Holder

REGISTERED OFFICE:

Bramfield

17B Estcourt Road

Gloucester

Gloucestershire

GL1 3LU

REGISTERED NUMBER:

05587890 (England and Wales)

ACCOUNTANTS:

HATS Gloucester Ltd

48 Hucclecote Road

Gloucester

Gloucestershire

GL3 3RS

BANKERS:

Barclays Bank Plc

18 Southgate Street

Gloucester

Gloucestershire

GL1 2DH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

6,253

7,799

6,253

7,799

CURRENT ASSETS

Debtors

6

47,109

51,702

Cash at bank

10,282

17,730

57,391

69,432

CREDITORS

Amounts falling due within one year

7

63,424

69,583

NET CURRENT LIABILITIES

(6,033

)

(151

)

TOTAL ASSETS LESS CURRENT LIABILITIES

220

7,648

CREDITORS

Amounts falling due after more than one year

8

-

7,500

NET ASSETS

220

148

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

120

48

SHAREHOLDERS' FUNDS

220

148

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 July 2026 and were signed on its behalf by:

D J Holder - Director

1.	STATUTORY INFORMATION

BLA Valuers 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.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, has been amortised over its useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on cost

Plant and machinery

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Taxation

Taxation for the year comprises current 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 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 statement of financial position date.

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.

Going concern

There was a net deficiency of assets of £6,033 (2024 - £151) at the balance sheet date, however the directors has reviewed future cash flows and expressed their willingness to financially support the company for the foreseeable future and therefore consider it appropriate to prepare the financial statements on a going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 4 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

Cost

At 1 November 2024

and 31 October 2025

75,000

Amortisation

At 1 November 2024

and 31 October 2025

75,000

Net book value

At 31 October 2025

-

At 31 October 2024

-

5.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

Cost

At 1 November 2024

9,255

1,917

12,285

23,457

Additions

-

-

906

906

Disposals

-

-

(382

)

(382

)

At 31 October 2025

9,255

1,917

12,809

23,981

Depreciation

At 1 November 2024

4,628

1,526

9,504

15,658

Charge for year

925

196

1,160

2,281

Eliminated on disposal

-

-

(211

)

(211

)

At 31 October 2025

5,553

1,722

10,453

17,728

Net book value

At 31 October 2025

3,702

195

2,356

6,253

At 31 October 2024

4,627

391

2,781

7,799

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Trade debtors

29,550

36,310

Other debtors

17,559

15,392

47,109

51,702

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/10/25

31/10/24

£

£

Bank loans and overdrafts

11,229

15,791

Trade creditors

358

1,609

Taxation and social security

27,982

20,876

Other creditors

23,855

31,307

63,424

69,583

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/10/25

31/10/24

£

£

Bank loans

-

7,500

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

31/10/25

31/10/24

£

£

D J Holder

Balance outstanding at start of year

9,962

11,596

Amounts advanced

13,241

9,962

Amounts repaid

(9,962

)

(11,596

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

13,241

9,962

The above loan is included within other debtors with no fixed repayment terms. Interest is charged at HMRC's official rate of interest on balances over £10,000. In the year to 31 October 2025 interest of £357 (2024 - £Nil) was charged.