REGISTERED NUMBER: 12545177 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

BLK Investments Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

Mr B L Kohler

REGISTERED OFFICE:

Penniwells

Edgwarebury

Elstree

Borehamwood

Hertsforshire

WD6 3RG

REGISTERED NUMBER:

12545177 (England and Wales)

ACCOUNTANTS:

TC Group

First Floor

Spitalfields House

Stirling Way

Borehamwood

Hertfordshire

WD6 2FX

FIXED ASSETS

Tangible assets

4

22,056

30,662

CURRENT ASSETS

Debtors

5

19,115

28,028

Investments

6

5,910

28,200

Cash at bank

4,180

13,662

29,205

69,890

CREDITORS

Amounts falling due within one year

7

(3,766

)

(2,037

)

NET CURRENT ASSETS

25,439

67,853

TOTAL ASSETS LESS CURRENT LIABILITIES

47,495

98,515

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

47,395

98,415

SHAREHOLDERS' FUNDS

47,495

98,515

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 30 July 2026 and were signed by:

Mr B L Kohler - Director

1.	STATUTORY INFORMATION

BLK Investments Group 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 presentation currency of the financial statements is the Pound 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.

Significant judgements and estimates

In the application of the company's accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods.

There are no significant judgements or estimates involved in the preparation of the financial statements.

Property, plant and equipment

Property, plant and equipment are stated at cost less accumulated depreciation and accumulated impairment losses. Such cost includes costs directly attributable to making the assets capable of operating as intended.

The carrying value of tangible assets are reviewed for impairment when events or changes in circumstances indicate the carrying value may not be recoverable.

Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Fixtures and fittings - 25% on reducing balance

Motor vehicle - 25% on reducing balance

Computer equipment - 33% on cost

Financial instruments

The company has elected to apply the provisions of Schedule 1A of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's statement of financial position 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.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method. Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company's contractual obligations expire or are discharged or cancelled.

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.

Going concern

The director has considered the company's financial resources and performance and believe that the company is well placed to manage its business risks successfully and that the company has adequate resources to continue in operational existence for the foreseeable future. The director has also confirmed their intention to continue to provide financial support to the company to enable it to meet its liabilities as they fall due for a period of at least twelve months from the date of approval of these financial statements.

Consequently, they continue to adopt the going concern basis of accounting in preparing the annual financial statements.

Investments

The company holds an interest in an investment fund, which is classified as a financial asset. It is measured at fair value at each balance sheet date, with changes in fair value recognised in profit or loss. Fair value is determined by reference to the net asset value stated in the fund's investor statements.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 November 2024

1,304

67,225

8,442

76,971

Disposals

(1,304

)

-

(5,340

)

(6,644

)

At 31 October 2025

-

67,225

3,102

70,327

DEPRECIATION

At 1 November 2024

830

38,077

7,402

46,309

Charge for year

474

7,287

845

8,606

Eliminated on disposal

(1,304

)

-

(5,340

)

(6,644

)

At 31 October 2025

-

45,364

2,907

48,271

NET BOOK VALUE

At 31 October 2025

-

21,861

195

22,056

At 31 October 2024

474

29,148

1,040

30,662

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Amounts owed by participating interests

18,494

20,683

Other debtors

621

7,345

19,115

28,028

6.	CURRENT ASSET INVESTMENTS

31.10.25

31.10.24

£

£

Sports Cards Investments

1,560

-

Crypto Investment

4,350

28,200

5,910

28,200

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

155

97

Taxation and social security

723

848

Other creditors

2,888

1,092

3,766

2,037

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

100

Ordinary share

£1

100

100

9.	RELATED PARTY DISCLOSURES

Included within debtors falling due within one year is an amount of £18,494 (2024: £20,683) owed by a related company under common control. The loan was interest free and repayable on demand.

Included within other debtors due within one year is an amount of £350 (2024: £7,345) owed by the director of the company.