Company registration number 15625999 (England and Wales)
BLACKTHORN WILLS & ESTATE PLANNING LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
PAGES FOR FILING WITH REGISTRAR
BLACKTHORN WILLS & ESTATE PLANNING LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
BLACKTHORN WILLS & ESTATE PLANNING LTD
BALANCE SHEET
AS AT
31 MARCH 2026
31 March 2026
- 1 -
2026
2025
Notes
£
£
£
£
Fixed assets
Tangible assets
3
436
595
Current assets
Cash at bank and in hand
641
1,306
Creditors: amounts falling due within one year
4
(20,486)
(7,210)
Net current liabilities
(19,845)
(5,904)
Net liabilities
(19,409)
(5,309)
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
(19,509)
(5,409)
Total equity
(19,409)
(5,309)

For the financial year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he 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 Companies Act 2006 with respect to accounting records and the preparation of financial statements.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 28 July 2026 and are signed on its behalf by:
Mr L S Newell
Director
Company registration number 15625999 (England and Wales)
BLACKTHORN WILLS & ESTATE PLANNING LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2026
- 2 -
1
Accounting policies
Company information

Blackthorn Wills & Estate Planning Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Unit 3H Grants Hill Way, Woodford Halse, Daventry, NN11 3UB.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The directors and related company remain committed to supporting the company and therefore adopted the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover represents the fair value of consideration receivable for services provided, Revenue from the provision of services is recognised by reference to the stage of completion of the transaction at the reporting date, when the outcome of the contract can be estimated reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

IT equipment
25% straight line

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.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

BLACKTHORN WILLS & ESTATE PLANNING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 3 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

1.6
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.

1.7
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable.

BLACKTHORN WILLS & ESTATE PLANNING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
1
Accounting policies
(Continued)
- 4 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2026
2025
Number
Number
Total
4
3
3
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 April 2025 and 31 March 2026
635
Depreciation and impairment
At 1 April 2025
40
Depreciation charged in the year
159
At 31 March 2026
199
Carrying amount
At 31 March 2026
436
At 31 March 2025
595
4
Creditors: amounts falling due within one year
2026
2025
£
£
Taxation and social security
627
11
Other creditors
19,859
7,199
20,486
7,210
BLACKTHORN WILLS & ESTATE PLANNING LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2026
- 5 -
5
Related party transactions

Blackthorn Wills & Estate Planning Limited entered into a loan agreement with Blackthorn Financial Service Limited within the financial year, with a total loan of £16,539 (2025: £4,021) being received. Blackthorn Financial Services Limited is a company in which the directors have a significant interest. There have been no repayments made in the year.

This loan has been provided at an interest rate below market rate and therefore is not on an arms length basis. A total interest charged of £518 (2025: £21) has been recognised within the period.

2026-03-31 2025-04-01 false false false 28 July 2026 CCH Software CCH Accounts Production 2026.200 No description of principal activity Mr L S Newell Mrs M L Newell Mr H J W Simmons 15625999 2025-04-01 2026-03-31 15625999 2026-03-31 15625999 2025-03-31 15625999 core:OtherPropertyPlantEquipment 2026-03-31 15625999 core:OtherPropertyPlantEquipment 2025-03-31 15625999 core:WithinOneYear 2026-03-31 15625999 core:WithinOneYear 2025-03-31 15625999 core:CurrentFinancialInstruments core:WithinOneYear 2026-03-31 15625999 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 15625999 core:ShareCapital 2026-03-31 15625999 core:ShareCapital 2025-03-31 15625999 core:RetainedEarningsAccumulatedLosses 2026-03-31 15625999 core:RetainedEarningsAccumulatedLosses 2025-03-31 15625999 bus:Director1 2025-04-01 2026-03-31 15625999 core:ComputerEquipment 2025-04-01 2026-03-31 15625999 2024-04-08 2025-03-31 15625999 core:OtherPropertyPlantEquipment 2025-03-31 15625999 core:OtherPropertyPlantEquipment 2025-04-01 2026-03-31 15625999 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 15625999 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 15625999 bus:FRS102 2025-04-01 2026-03-31 15625999 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 15625999 bus:Director2 2025-04-01 2026-03-31 15625999 bus:Director3 2025-04-01 2026-03-31 15625999 bus:FullAccounts 2025-04-01 2026-03-31 xbrli:pure xbrli:shares iso4217:GBP