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Registered number: 02875348
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 30 NOVEMBER 2025
| BLACKLEDGE ENGINEERING SERVICES LIMITED
BLACKLEDGE ENGINEERING SERVICES LIMITED |  |
COMPANY INFORMATION
Directors | Mr M Blackledge
| Mrs S Blackledge
Company secretary | Mrs S Blackledge
Registered number | 02875348
Registered office | 49 Victoria Road North
| Southsea
| Hampshire
| PO5 1PW
Accountants | Menzies LLP
| Chartered Accountants
| 3000a Parkway
| Whiteley
| Hampshire
| PO15 7FX
BLACKLEDGE ENGINEERING SERVICES LIMITED |  |
CONTENTS
| Page
Statement of financial position | 1 - 2
Notes to the financial statements | 3 - 9
BLACKLEDGE ENGINEERING SERVICES LIMITED REGISTERED NUMBER:02875348 |  |
STATEMENT OF FINANCIAL POSITION AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 16,113 |  | 19,018
Investment property | 5 |  | 2,513,000 |  | 2,548,000
|  |  | 2,529,113 |  | 2,567,018
Current assets |  |  |  |  |
Stocks |  | 598,600 |  | 573,281 |
Debtors: amounts falling due within one year | 6 | 7,672 |  | 15,980 |
Cash at bank and in hand |  | 16,067 |  | 20,212 |
|  | 622,339 |  | 609,473 |
Creditors: amounts falling due within one year | 7 | (482,443) |  | (508,742) |
Net current assets |  |  | 139,896 |  | 100,733
Total assets less current liabilities |  |  | 2,669,009 |  | 2,667,751
Creditors: amounts falling due after more than one year | 8 |  | (315,207) |  | (315,207)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (247,687) |  | (247,687) |
|  |  | (247,687) |  | (247,687)
Net assets |  |  | 2,106,115 |  | 2,104,857
Page 1
BLACKLEDGE ENGINEERING SERVICES LIMITED REGISTERED NUMBER:02875348 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 30 NOVEMBER 2025
|  | 2025 |  | 2024
|  | £ |  | £
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 102 |  | 102
Profit and loss account |  |  | 2,106,013 |  | 2,104,755
|  |  | 2,106,115 |  | 2,104,857
The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of income and retained earnings in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
Mr M Blackledge
Director
Date: 20 August 2026
The notes on pages 3 to 9 form part of these financial statements. Page 2
BLACKLEDGE ENGINEERING SERVICES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
1. | General information
Blackledge Engineering Services Limited is a private company, limited by shares, incorporated in England and Wales. The company's registered number and registered office address can be found on the Company Information page. The presentation currency is £GB rounded to the nearest £1. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Revenue
Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Rendering of services Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied: ∙the amount of revenue can be measured reliably; ∙it is probable that the Company will receive the consideration due under the contract; ∙the stage of completion of the contract at the end of the reporting period can be measured reliably; and ∙the costs incurred and the costs to complete the contract can be measured reliably.
| 2.3 | Finance costs
Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.
| 2.4 | Borrowing costs
All borrowing costs are recognised in profit or loss in the year in which they are incurred. Page 3
BLACKLEDGE ENGINEERING SERVICES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Company in independently administered funds.
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Page 4
BLACKLEDGE ENGINEERING SERVICES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.7 | Tangible fixed assets (continued)
Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method and on a reducing balance basis. Depreciation is provided on the following basis:
|  |  |  | Plant and machinery | - | 25% | straight line
|  |  |  | Motor vehicles | - | 25% | reducing balance
|  |  |  | Fixtures and fittings | - | 15% | reducing balance
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Revaluation of tangible fixed assets
Individual freehold and leasehold properties are carried at current year value at fair value at the date of the revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. Revaluations are undertaken with sufficient regularity to ensure the carrying amount does not differ materially from that which would be determined using fair value at the reporting date. Fair values are determined from market based evidence normally undertaken by professionally qualified valuers. Revaluation gains and losses are recognised in other comprehensive income unless losses exceed the previously recognised gains or reflect a clear consumption of economic benefits, in which case the excess losses are recognised in profit or loss.
| 2.9 | Investment property
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in profit or loss.
| 2.10 | Stocks
Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a weighted average basis. Work in progress and finished goods include labour and attributable overheads. At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss. Page 5
BLACKLEDGE ENGINEERING SERVICES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025 2.Accounting policies (continued)
| 2.11 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” 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 trade and other debtors, cash and bank balances, are initially measured at their transaction price (adjusted for transaction costs except in the initial measurement of financial assets that are subsequently measured at fair value through profit and loss) and are subsequently carried at their amortised cost using the effective interest method, less any provision for impairment, 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. Discounting is omitted where the effect of discounting is immaterial. The Company's cash and cash equivalents, trade and most other debtors due with the operating cycle fall into this category of financial instruments. Other financial assets Other financial assets, which includes investments in equity instruments which are not classified as subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the recognised transaction price. Such assets are subsequently measured at fair value with the changes in fair value being recognised in the profit or loss. Where other financial assets are not publicly traded, hence their fair value cannot be measured reliably, they are measured at cost less impairment.
| 2.12 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 5 (2024 - 5).
Page 6
BLACKLEDGE ENGINEERING SERVICES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
4. | Tangible fixed assets
|  | Plant and machinery | Motor vehicles | Fixtures and fittings | Total
|  | £ | £ | £ | £
| Cost or valuation |  |  |  |
| At 1 December 2024 | 17,462 | 78,660 | 52,971 | 149,093
| Additions | - | - | 1,917 | 1,917
| Disposals | - | - | (1,193) | (1,193)
| At 30 November 2025 | 17,462 | 78,660 | 53,695 | 149,817
| Depreciation |  |  |  |
| At 1 December 2024 | 17,189 | 66,322 | 46,564 | 130,075
| Charge for the year on owned assets | 273 | 3,084 | 1,188 | 4,545
| Disposals | - | - | (916) | (916)
| At 30 November 2025 | 17,462 | 69,406 | 46,836 | 133,704
| Net book value |  |  |  |
| At 30 November 2025 | - | 9,254 | 6,859 | 16,113
| At 30 November 2024 | 273 | 12,338 | 6,407 | 19,018
5. | Investment property
|  | Freehold investment property
|  | £
| Valuation |
| At 1 December 2024 | 2,548,000
| Surplus on revaluation | (35,000)
| At 30 November 2025 | 2,513,000
The 2025 valuations were made by the director, on an open market value basis.
Page 7
BLACKLEDGE ENGINEERING SERVICES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
6. | Debtors
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Trade debtors | 3,406 | 6,333
| Other debtors | 2,641 | -
| Prepayments and accrued income | 1,625 | 2,404
| Tax recoverable | - | 7,243
|  | 7,672 | 15,980
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Other loans | 10,000 | 10,000
| Trade creditors | 2,094 | 7,509
| Other taxation and social security | 714 | 773
| Other creditors | 469,635 | 490,460
|  | 482,443 | 508,742
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Bank loans | 315,207 | 315,207
|  | 315,207 | 315,207
| Secured loans The bank loan due after more than one year is secured against the investment property at 21 Havelock Road, Southsea, Hampshire.
| The aggregate amount of liabilities repayable wholly or in part more than five years after the reporting date is:
|  |  |  |  | 2025 | 2024
|  |  |  |  | £ | £
| Repayable other than by instalments | 315,207 | 315,207
|  | 315,207 | 315,207
The loan repayments are interest only and the full loan is repayable at the end of the term. Page 8
BLACKLEDGE ENGINEERING SERVICES LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025
9. | Related party transactions
At the year end included within other creditors was an amount of £466,722 (2024 - £486,936) owed to the directors. This amount is unsecured, undated and interest free. Included in other creditors, amounts due within one year is a loan of £10,000 from a member of the directors' family. The company has agreed to pay interest on the loan at a rate of 5% per anum.
Page 9