REGISTERED NUMBER: 03283217 (England and Wales)

Financial Statements for the Year Ended 30 April 2025

for

Blastcom (U.K.) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

B L Billingsley

Mrs L R Allen

REGISTERED OFFICE:

61A Blagden Street

Sheffield

S2 5QS

REGISTERED NUMBER:

03283217 (England and Wales)

ACCOUNTANTS:

Hartrose Associates Ltd

61A Blagden Street

Sheffield

South Yorkshire

S2 5QS

FIXED ASSETS

Tangible assets

4

11,387

14,645

CURRENT ASSETS

Stocks

59,250

49,270

Debtors

5

346,458

355,976

Cash at bank and in hand

36,189

73,001

441,897

478,247

CREDITORS

Amounts falling due within one year

6

273,280

315,112

NET CURRENT ASSETS

168,617

163,135

TOTAL ASSETS LESS CURRENT LIABILITIES

180,004

177,780

CREDITORS

Amounts falling due after more than one year

7

27,387

34,005

NET ASSETS

152,617

143,775

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

152,517

143,675

SHAREHOLDERS' FUNDS

152,617

143,775

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

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 13 April 2026 and were signed on its behalf by:

Mrs L R Allen - Director

1.	STATUTORY INFORMATION

Blastcom (U.K.) 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

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

25% on reducing balance

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 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 May 2024

and 30 April 2025

38,440

3,500

37,028

733

79,701

DEPRECIATION

At 1 May 2024

30,392

3,500

30,431

733

65,056

Charge for year

1,609

-

1,649

-

3,258

At 30 April 2025

32,001

3,500

32,080

733

68,314

NET BOOK VALUE

At 30 April 2025

6,439

-

4,948

-

11,387

At 30 April 2024

8,048

-

6,597

-

14,645

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Trade debtors

346,458

355,976

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.25

30.4.24

£

£

Hire purchase contracts

-

3,282

Trade creditors

18,409

27,929

Amounts owed to group undertakings

178,896

213,775

Taxation and social security

48,630

41,570

Other creditors

27,345

28,556

273,280

315,112

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.25

30.4.24

£

£

Bank loans

27,387

34,005

8.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Straaltechniek UK Limited.