BLCKWD Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 10567022 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

BLCKWD LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Report of the Accountants

8

DIRECTORS:

G Blackwood

Mrs N Blackwood

REGISTERED OFFICE:

45 Queen Street

Deal

Kent

CT14 6EY

REGISTERED NUMBER:

10567022 (England and Wales)

ACCOUNTANTS:

Higson & Co (Deal) Ltd

45 Queen Street

Deal

Kent

CT14 6EY

FIXED ASSETS

Tangible assets

4

222

134

Investments

5

140,218

23,732

140,440

23,866

CURRENT ASSETS

Debtors

6

9,980

147,466

Cash at bank

60,441

91,949

70,421

239,415

CREDITORS

Amounts falling due within one year

7

26,636

55,224

NET CURRENT ASSETS

43,785

184,191

TOTAL ASSETS LESS CURRENT
LIABILITIES

184,225

208,057

PROVISIONS FOR LIABILITIES

8

2,918

1,520

NET ASSETS

181,307

206,537

CAPITAL AND RESERVES

Called up share capital

9

100

Fair value reserve

10

(13,944

)

4,559

Retained earnings

195,151

201,878

SHAREHOLDERS' FUNDS

181,307

206,537

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 30 July 2026 and were signed on its behalf by:

G Blackwood - Director

1.	STATUTORY INFORMATION

BLCKWD 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.

The financial statements are presented in round pounds sterling £.

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 as modified by the revaluation of certain assets.

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.

Fixtures and fittings

-

25% on cost

Computer equipment

-

33% on cost

Tangible fixed assets are reviewed for impairment annually.

It is the policy of the Company to capitalise items with an estimated useful economic life in excess of three years, and in excess of £150.

Investments in associates

Investments in associate undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2025 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Computer

fittings

equipment

Totals

£

COST

At 1 February 2025

2,118

9,084

11,202

Additions

-

183

Disposals

(195

)

-

(195

)

At 31 January 2026

1,923

9,267

11,190

DEPRECIATION

At 1 February 2025

2,021

9,047

11,068

Charge for year

43

52

95

Eliminated on disposal

(195

)

-

(195

)

At 31 January 2026

1,869

9,099

10,968

NET BOOK VALUE

At 31 January 2026

54

168

222

At 31 January 2025

97

37

134

5.	FIXED ASSET INVESTMENTS

Interest

in

Other

associate

investments

Totals

£

COST OR VALUATION

At 1 February 2025

75

23,657

23,732

Additions

-

630,353

Disposals

-

(502,208

)

(502,208

)

Revaluations

-

(11,659

)

(11,659

)

At 31 January 2026

75

140,143

140,218

NET BOOK VALUE

At 31 January 2026

75

140,143

140,218

At 31 January 2025

75

23,657

23,732

Cost or valuation at 31 January 2026 is represented by:

Interest

in

Other

associate

investments

Totals

£

Valuation in 2022

-

2,341

Valuation in 2023

-

(3,290

)

(3,290

)

Valuation in 2024

-

18,150

Valuation in 2025

-

6,131

Valuation in 2026

-

(11,659

)

(11,659

)

Cost

75

128,470

128,545

75

140,143

140,218

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

4,980

5,386

Other debtors

5,000

Coinbase debtor

-

137,005

Prepayments

-

75

9,980

147,466

The following intercompany loans subsisted during the year.

House of Blackwood Limited

Amounts advanced £Nil (2025: £Nil).

Amounts due at the year end £5,000 (2025: £5,000).

The loan is interest free, and repayable upon demand.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

24

-

Tax

11,484

41,838

Social security and other taxes

892

190

VAT

4,457

8,001

Directors' current accounts

8,500

4,318

Accrued expenses

1,279

877

26,636

55,224

8.	PROVISIONS FOR LIABILITIES

2026

2025

£

Deferred tax

2,918

1,520

Deferred

tax

£

Balance at 1 February 2025

1,520

Provided during year

1,398

Balance at 31 January 2026

2,918

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

100

Ordinary

£1

100

10.

RESERVES

Fair

value

reserve

£

At 1 February 2025

4,559

Transfer to fair value reserve

(18,503

)

At 31 January 2026

(13,944

)

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

Directors Loan Account

A Member of Key Management Personnel

The following Directors loans subsisted within the year;

Mr G Blackwood

During the year the Director advanced the Company £3873 (2025: £24,322)

During the year the Company repaid the Director £79 (2024: £29,121)

As at 31 January 2025 the Company owed the Director £6,242 (2024: £2,448).

Mrs N Blackwood

During the year the Director advanced the Company £388 (2025: £Nil)

During the year the Company repaid the Director £Nil (2025: £Nil)

As at 31 January 2025 the Company owed the Director £2,258 (2025: £1,870).

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2026 set out on pages one to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.

Higson & Co (Deal) Ltd

45 Queen Street

Deal

Kent

CT14 6EY

Date: .............................................