Company No: 05332854 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	4	443,294		413,361
		443,294		413,361
Current assets
Debtors	5	1,019,731		1,049,140
Cash at bank and in hand		167,902		279,532
		1,187,633		1,328,672
Creditors: amounts falling due within one year	6	( 312,660)		( 383,534)
Net current assets		874,973		945,138
Total assets less current liabilities		1,318,267		1,358,499
Provision for liabilities	7	( 96,689)		( 89,205)
Net assets		1,221,578		1,269,294
Capital and reserves
Called-up share capital		100		100
Profit and loss account		1,221,478		1,269,194
Total shareholder's funds		1,221,578		1,269,294

For the financial 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.

Directors' responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Income Statement has not been delivered.

The financial statements of Blakes Self Loading Vehicles Limited (registered number: 05332854) were approved and authorised for issue by the Board of Directors. They were signed on its behalf by:

J D Blake Director

S J Blake Director

09 July 2026

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Blakes Self Loading Vehicles Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Wensum Lodge, Taverham Lane Old Costessey, Norwich, NR8 5BE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Interest income

Interest income is recognised when it is probable that the economic benefits will flow to the Company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding at the effective interest rate applicable, which is the rate that exactly discounts estimated future cash receipts through the expected life of the financial asset to that asset's net carrying amount on initial recognition.

Employee benefits

Defined contribution schemes
The Company operates a defined contribution scheme. The amount charged to the Income Statement in respect of pension costs and other post-retirement benefits is the contributions payable in the financial year. Differences between contributions payable in the financial year and contributions actually paid are included as either accruals or prepayments in the Statement of Financial Position.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Statement of Financial Position date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.

The carrying amount of deferred tax assets are reviewed at each reporting date and a valuation allowance is set up against deferred tax assets so that the net carrying amount equals the highest amount that is more likely than not to be recovered based on current or future taxable profit.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Leasehold improvements	20 years straight line
Plant and machinery	25 % reducing balance
Vehicles	25 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Statement of Financial Position date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	9		9

3. Intangible assets

	Goodwill		Total
	£		£
Cost
At 01 April 2025	166,000		166,000
At 31 March 2026	166,000		166,000
Accumulated amortisation
At 01 April 2025	166,000		166,000
At 31 March 2026	166,000		166,000
Net book value
At 31 March 2026	0		0
At 31 March 2025	0		0

4. Tangible assets

	Leasehold improve- ments		Plant and machinery		Vehicles		Total
	£		£		£		£
Cost
At 01 April 2025	30,451		116,321		1,050,532		1,197,304
Additions	0		28,000		169,848		197,848
Disposals	0		( 32,500)		( 98,693)		( 131,193)
At 31 March 2026	30,451		111,821		1,121,687		1,263,959
Accumulated depreciation
At 01 April 2025	18,276		90,501		675,166		783,943
Charge for the financial year	1,523		12,119		132,075		145,717
Disposals	0		( 27,162)		( 81,833)		( 108,995)
At 31 March 2026	19,799		75,458		725,408		820,665
Net book value
At 31 March 2026	10,652		36,363		396,279		443,294
At 31 March 2025	12,175		25,820		375,366		413,361

5. Debtors

	2026		2025
	£		£
Trade debtors	232,702		201,900
Amounts owed by Group undertakings	740,784		797,477
Prepayments	39,145		48,568
Other debtors	7,100		1,195
	1,019,731		1,049,140

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Trade creditors	196,687		18,870
Accruals	19,565		4,002
Taxation and social security	96,235		354,716
Other creditors	173		5,946
	312,660		383,534

7. Deferred tax

	2026		2025
	£		£
At the beginning of financial year	( 89,205)		( 121,667)
(Charged)/credited to the Income Statement	( 7,484)		32,462
At the end of financial year	( 96,689)		( 89,205)

The deferred taxation balance is made up as follows:

	2026		2025
	£		£
Accelerated capital allowances	( 96,689)		( 89,205)

8. Financial commitments

Pensions

The Company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the Company in an independently administered fund. The pension cost charge represents contributions payable by the company to the fund by the company to the fund and amounted to £180,000 (2025: £16,087).

9. Related party transactions

Transactions with owners holding a participating interest in the entity

Blakes Self Loading Vehicles Limited is a wholly owned subsidiary of Blakeleigh (Holdings) Limited, in line with the exemption contained within the Financial Reporting Standard 8.

No transactions have been disclosed in relation to Blakeleigh (Holdings) Limited.