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Company Registration No. SC407297 (Scotland)
Blake's Vintage and Collectables Limited Unaudited accounts for the year ended 31 December 2025
Blake's Vintage and Collectables Limited Unaudited accounts Contents
Page
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Blake's Vintage and Collectables Limited Company Information for the year ended 31 December 2025
Directors
D J Blake C V Prowse
Company Number
SC407297 (Scotland)
Registered Office
15 Shore Road Aberdour Fife KY3 0TU
Accountants
Judith M Pritchard, Chartered Accountant Accountancy & Taxation Services 9 McLauchlan Rise Aberdour Fife KY3 0SS
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Blake's Vintage and Collectables Limited for the year ended 31 December 2025
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Blake's Vintage and Collectables Limited for the year ended 31 December 2025 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants of Scotland, we are subject to its ethical and other professional requirements which are detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Our work has been undertaken in accordance with the requirements of the Institute of Chartered Accountants of Scotland as detailed at https://www.icas.com/professional-resources/practice/support-and-guidance/framework-for-the-preparation-of-accounts-revised-june-2020.
Judith M Pritchard, Chartered Accountant Chartered Accountants Accountancy & Taxation Services 9 McLauchlan Rise Aberdour Fife KY3 0SS 17 August 2026
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Blake's Vintage and Collectables Limited Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
60,000 
60,000 
Current assets
Inventories
12,472 
10,826 
Debtors
128 
124 
Cash at bank and in hand
34,384 
34,413 
46,984 
45,363 
Creditors: amounts falling due within one year
(59,911)
(59,708)
Net current liabilities
(12,927)
(14,345)
Net assets
47,073 
45,655 
Capital and reserves
Called up share capital
2 
2 
Revaluation reserve
17,165 
17,165 
Profit and loss account
29,906 
28,488 
Shareholders' funds
47,073 
45,655 
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
The members have agreed to the preparation of abridged accounts for the year in accordance with Section 444(2A).
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 17 August 2026 and were signed on its behalf by
C V Prowse Director Company Registration No. SC407297
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Blake's Vintage and Collectables Limited Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Blake's Vintage and Collectables Limited is a private company, limited by shares, registered in Scotland, registration number SC407297. The registered office is 15 Shore Road, Aberdour, Fife, KY3 0TU.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received, excluding discounts, rebates, value added tax and other sales taxes.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
nil as, in the opinion of the directors, the property has appreciated.
Plant & machinery
20% straight line method
Fixtures & fittings
20% straight line method
Computer equipment
20% straight line method
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to sell.
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Blake's Vintage and Collectables Limited Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Total 
£ 
Cost or valuation
At 1 January 2025
62,809 
At 31 December 2025
62,809 
Depreciation
At 1 January 2025
2,809 
At 31 December 2025
2,809 
Net book value
At 31 December 2025
60,000 
At 31 December 2024
60,000 
The property was valued on 27th August 2018 by DM Hall, Chartered Surveyors, at £60,000.
5
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
2 Ordinary shares of £1 each
2 
2 
6
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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