M Bloomfield & Sons Limited - Filleted accounts

Registered number

00770930

M Bloomfield & Sons Limited

Filleted Accounts

31 March 2026

M Bloomfield & Sons Limited
Registered number:		00770930
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		566,441			505,665

Current assets
Debtors	4	45,756			23,169
Investments held as current assets	5	30,731			47,793
Cash at bank and in hand		27,212			37,584
		103,699			108,546

Creditors: amounts falling due within one year	6	(33,519)			(39,107)

Net current assets			70,180			69,439

Total assets less current liabilities			636,621			575,104


Provisions for liabilities			(17,790)			(16,406)


Net assets			618,831			558,698

Capital and reserves
Called up share capital			12,797			12,797
Capital Redemption Reserve			17,203			17,203
Fair Value Reserve	7		192,364			192,364
Profit and loss account			396,467			336,334

Shareholders' funds			618,831			558,698

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.


Simon Bloomfield
Director
Approved by the board on 23 July 2026

M Bloomfield & Sons Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:


	Buildings Improvements			between 2% and 20% on cost
	Plant and machinery			between 5% cost and 25% reducing balance


	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Provisions
	Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					0		0


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Improvent to Property		Total
£			£		£		£
	Cost
	At 1 April 2025	422,980		79,002		73,055		575,037
	Additions	-		11,286		9,257		20,543
	Surplus on revaluation	48,100		-		-		48,100
	At 31 March 2026	471,080		90,288		82,312		643,680

	Depreciation
	At 1 April 2025	16,980		29,787		22,605		69,372
	Charge for the year	-		4,627		3,240		7,867
	At 31 March 2026	16,980		34,414		25,845		77,239

	Net book value
	At 31 March 2026	454,100		55,874		56,467		566,441
	At 31 March 2025	406,000		49,215		50,450		505,665


	Freehold land and buildings:					2026		2025
£							£
	Historical cost					191,655		191,655
	Cumulative depreciation based on historical cost					-		-
						191,655		191,655
	The Freehold Property was revalued on 12 September 2025 by Clarke and Simpson Chartered Surveyors, Framlingham , Suffolk


4	Debtors					2026		2025
£							£

	Trade debtors					28,179		22,672
	Director Loan account					8,000		-
	Other debtors					9,577		497
						45,756		23,169


5	Investments held as current assets					2026		2025
£							£
	Fair value
	Listed investments					30,731		47,793

	Increase/(decrease) in fair value included in the profit and loss account for the financial year
	Listed investments					21,460		16,766



6	Creditors: amounts falling due within one year					2026		2025
£							£

	Deferred income on rents					16,421		15,916
	Trade creditors					4,953		10,864
	Taxation and social security costs					9,332		9,514
	Other creditors					2,813		2,813
						33,519		39,107


7	Fair Value Reserve					2026		2025
£							£

	At 1 April 2025					192,364		192,364

	At 31 March 2026					192,364		192,364


8	Loans to directors
	Description and conditions	B/fwd	Paid		Repaid		C/fwd
£			£		£		£
	Simon Bloomfield
	Loan to Director	-		8,000		-		8,000

		-		8,000		-		8,000

9	Controlling party

	The Company became under the control of Simon Bloomfield on the 30 January 2026. Simon Bloomfield is a director and controlling shareholder

10	Other information

	M Bloomfield & Sons Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Meadow Works
	Kenton Road
	Debenham
	Suffolk
	IP14 6RP