REGISTERED NUMBER: 08754417 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 October 2025

for

Blaithwaite Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

M R C Donald

Mrs K M Glen-Donald

REGISTERED OFFICE:

Blaithwaite House

Waverton

Wigton

Cumbria

CA7 0AZ

REGISTERED NUMBER:

08754417 (England and Wales)

ACCOUNTANTS:

CMCA Accounting

25A Buccleuch Street

Dumfries

Dumfries & Galloway

DG1 2AT

FIXED ASSETS

1,484,895

Tangible assets

4

1,465,497

CURRENT ASSETS

598

Stocks

650

107,487

Debtors

5

91,724

57

Cash in hand

61

108,142

92,435

CREDITORS

389,351

Amounts falling due within one year

6

390,629

(281,209

)

NET CURRENT LIABILITIES

(298,194

)

1,203,686

TOTAL ASSETS LESS CURRENT LIABILITIES

1,167,303

CREDITORS

872,831

Amounts falling due after more than one year

7

838,488

330,855

NET ASSETS

328,815

CAPITAL AND RESERVES

20

Called up share capital

20

595,220

Revaluation reserve

8

595,220

(264,385

)

Retained earnings

(266,425

)

330,855

328,815

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 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 29 July 2026 and were signed on its behalf by:

M R C Donald - Director

Mrs K M Glen-Donald - Director

1.	STATUTORY INFORMATION

Blaithwaite Limited 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.

Tangible fixed assets

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

Plant and machinery etc

-

25% on cost, 25% on reducing balance, 20% on reducing balance, 5% on cost and No charge

Tangible assets, except property improvements, are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Property improvements are stated at fair value under the revaluation method.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred 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 or deferred 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2024 - 20 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 31 October 2024

1,735,514

Additions

1,776

At 30 October 2025

1,737,290

DEPRECIATION

At 31 October 2024

250,619

Charge for year

21,174

At 30 October 2025

271,793

NET BOOK VALUE

At 30 October 2025

1,465,497

At 30 October 2024

1,484,895

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.10.25

30.10.24

£

£

Trade debtors

-

16,045

Other debtors

91,724

91,442

91,724

107,487

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.10.25

30.10.24

£

£

Bank loans and overdrafts

27,698

75,436

Hire purchase contracts

15,910

15,910

Trade creditors

12,352

29,214

Taxation and social security

16,828

31,161

Other creditors

317,841

237,630

390,629

389,351

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.10.25

30.10.24

£

£

Bank loans

688,979

707,412

Hire purchase contracts

7,309

23,219

Other creditors

142,200

142,200

838,488

872,831

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

679,091

690,857

8.

RESERVES

Revaluation

reserve

£

At 31 October 2024

and 30 October 2025

595,220