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REGISTERED NUMBER: 04397486 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

Blackflow Limited

Blackflow Limited (Registered number: 04397486)

CONTENTS OF THE FINANCIAL STATEMENTS

for the year ended 31 March 2026

| Page |

Company Information | 1 |

Balance Sheet | 2 |  | to |  | 3

Notes to the Financial Statements | 4 |  | to |  | 7

Blackflow Limited

COMPANY INFORMATION

for the year ended 31 March 2026

| Director: | C Savidge

| Registered office: | Belle Cross Vista

| Belle Cross Road

| Kingsbridge

| Devon

| TQ7 1NL

| Registered number: | 04397486 (England and Wales)

| Accountants: | Websters

| 129 North Hill

| Plymouth

| Devon

| PL4 8JY

Blackflow Limited (Registered number: 04397486)

BALANCE SHEET

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

Fixed assets

Intangible assets | 4 | 1 |  | 1 |  |

Tangible assets | 5 | 63,195 |  | 53,762 |  |

63,196 |  | 53,763 |  |

Current assets

Stocks | 4,160 |  | 3,320 |  |

Debtors | 6 | 14,614 |  | 8,049 |  |

Cash at bank | 74,413 |  | 81,264 |  |

93,187 |  | 92,633 |  |

Creditors

Amounts falling due within one year | 7 | 34,678 |  | 30,293 |  |

Net current assets | 58,509 |  | 62,340 |  |

Total assets less current liabilities | 121,705 |  | 116,103 |  |

Provisions for liabilities | 6,948 |  | 6,948 |  |

Net assets | 114,757 |  | 109,155 |  |

Capital and reserves

Called up share capital | 8 | 1,000 |  | 1,000 |  |

Retained earnings | 113,757 |  | 108,155 |  |

Shareholders' funds | 114,757 |  | 109,155 |  |

Blackflow Limited (Registered number: 04397486)

BALANCE SHEET - continued

31 March 2026

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Profit & Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 11 August 2026 and were signed by:

C Savidge - Director

Blackflow Limited (Registered number: 04397486)

NOTES TO THE FINANCIAL STATEMENTS

for the year ended 31 March 2026

1. | STATUTORY INFORMATION

| Blackflow 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 preparation

| 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 receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by the reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of the business, is being amortised evenly over its estimated useful life of five years.

| Tangible fixed assets

| Tangible assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

| Fixtures and fittings - 20% reducing balance

| Motor vehicles - 25% reducing balance

| Stocks

| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

Blackflow Limited (Registered number: 04397486)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

2. | ACCOUNTING POLICIES - continued

| Taxation

| A current liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Debtors

| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Creditors

| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Provisions

| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 1 (2025 - 1 ) .

Blackflow Limited (Registered number: 04397486)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| Cost

| At 1 April 2025

| and 31 March 2026 | 20,000 |  |

| Amortisation

| At 1 April 2025

| and 31 March 2026 | 19,999 |  |

| Net book value

| At 31 March 2026 | 1 |  |

| At 31 March 2025 | 1 |  |

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| and |  | Motor |

| fittings |  | vehicles |  | Totals

£ | £ | £ |

| Cost

| At 1 April 2025 | 11,163 |  | 56,788 |  | 67,951 |  |

| Additions | 3,339 |  | 129,922 |  | 133,261 |  |

| Disposals | - |  | (121,814 | ) | (121,814 | ) |

| At 31 March 2026 | 14,502 |  | 64,896 |  | 79,398 |  |

| Depreciation

| At 1 April 2025 | 10,403 |  | 3,786 |  | 14,189 |  |

| Charge for year | 392 |  | 17,600 |  | 17,992 |  |

| Eliminated on disposal | - |  | (15,978 | ) | (15,978 | ) |

| At 31 March 2026 | 10,795 |  | 5,408 |  | 16,203 |  |

| Net book value

| At 31 March 2026 | 3,707 |  | 59,488 |  | 63,195 |  |

| At 31 March 2025 | 760 |  | 53,002 |  | 53,762 |  |

Blackflow Limited (Registered number: 04397486)

NOTES TO THE FINANCIAL STATEMENTS - continued

for the year ended 31 March 2026

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 13,805 |  | 7,206 |  |

| Prepayments and accrued income | 809 |  | 843 |  |

14,614 |  | 8,049 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Corporation tax | - |  | 260 |  |

| VAT | 20,182 |  | 10,689 |  |

| Other creditors | - |  | 725 |  |

| Director's loan account | 9,295 |  | 16,900 |  |

| Accrued expenses | 5,201 |  | 1,719 |  |

34,678 |  | 30,293 |  |

8. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 1,000 | Ordinary | £1 | 1,000 |  | 1,000 |  |

9. | RELATED PARTY TRANSACTIONS

| At the balance sheet date the company owed £9,294 to the director, C J Savidge, in respect of his loan to the company. No interest is charged and there is no set date for repayment.

10. | ULTIMATE CONTROLLING PARTY

| The ultimate controlling party is C Savidge.