Registration number: 01927370

Blackout Europe Limited

Contents

Company Information	1
Statement of Financial Position	2
Notes to the Financial Statements	3 to 7

Blackout Europe Limited

Company Information

Directors

D Peissel R S Ward

Registered office

130 Shaftesbury Avenue 2nd Floor London W1D 5EU

Accountants

Brebners Chartered Accountants 130 Shaftesbury Avenue London W1D 5AR

Auditor

Moore Kingston Smith LLP Chartered Accountants & Statutory Auditor 6th Floor 9 Appold Street London EC2A 2AP

Blackout Europe Limited

Statement of Financial Position as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	6	46,166	65,952
Current assets
Debtors	7	660	3,260
Cash at bank and in hand		129,629	39,270
		130,289	42,530
Creditors: Amounts falling due within one year	8	(53,141)	(52,026)
Net current assets/(liabilities)		77,148	(9,496)
Total assets less current liabilities		123,314	56,456
Provisions for liabilities - deferred tax		(11,339)	(13,988)
Net assets		111,975	42,468
Capital and reserves
Called up share capital		15,000	15,000
Capital redemption reserve		12	12
Profit and loss account		96,963	27,456
Shareholders' funds		111,975	42,468

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and FRS 102 ‘The Financial Reporting Standard Applicable in the UK and Republic of Ireland’.

The directors of Blackout Europe Limited have elected not to include a copy of the Income Statement within the financial statements, in accordance with the special provisions relating to companies subject to the small companies regime within the Companies Act 2006, s444.

Approved and authorised by the Board on 19 August 2026 and signed on its behalf by:
 

.........................................

D Peissel

Director

Company registration number: 01927370

Blackout Europe Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
130 Shaftesbury Avenue
2nd Floor
London
W1D 5EU

The principal activity of the company is the continuation of the provision of consultancy services.

2	Audit Report

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

• give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its profit for the year then ended;
• have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
• have been prepared in accordance with the requirements of the Companies Act 2006.

The name of the Senior Statutory Auditor who signed the audit report on 19 August 2026 was Kevin Veitch who signed for and on behalf of Moore Kingston Smith LLP.

3	Accounting policies

Statement of compliance

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' Section 1A and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except any items disclosed in the accounting policies as being shown at fair value and are presented in sterling, which is the functional currency of the entity.

Summary of significant accounting policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Blackout Europe Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Going concern

The company made a profit of £69,507 (2024 - £65,726) for the year ended 31 December 2025 and had net assets of £111,975 (2024 - £42,468) including cash at bank of £129,629 (2024 - £39,270).

The company expects to continue in profit in the following year and monitors cash flow along with the recoverability of debtors on an ongoing basis.

On the basis of the above, and after making enquiries, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, the directors continue to adopt the going concern basis in preparing the financial statements.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Turnover is shown net of Value Added Tax.

Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. When the outcome cannot be reliably estimated, revenue is recognised only to the extent that expenses recognised are recoverable.

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a charge attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

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 taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.

Unrelieved tax losses and other deferred tax assets are recognised when 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.

Blackout Europe Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Motor vehicles	25% Straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Financial instruments

Basic financial instruments are recognised at amortised cost, with changes recognised in profit or loss. Derivative financial instruments are initially recorded at cost and thereafter at fair value with changes recognised in profit or loss.

Financial instruments are recognised when the group becomes party to the contractual provisions of the instrument and derecognised when, in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party and in the case of liabilities, when the group's obligations are discharged, expire or are cancelled.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

4	Staff numbers

The average number of persons employed by the company during the year, was 1 (2024 - 1).

5	Auditor's remuneration

	2025 £	2024 £
Audit of the financial statements	5,100	-

 

Blackout Europe Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

6	Tangible assets

	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2025	79,143	79,143
At 31 December 2025	79,143	79,143
Depreciation
At 1 January 2025	13,191	13,191
Charge for the year	19,786	19,786
At 31 December 2025	32,977	32,977
Carrying amount
At 31 December 2025	46,166	46,166
At 31 December 2024	65,952	65,952

7

Debtors

	2025 £	2024 £
Amounts owed by group undertakings	572	-
Other debtors	88	3,260
	660	3,260

Blackout Europe Limited

Notes to the Financial Statements for the Year Ended 31 December 2025

8

Creditors

Creditors: amounts falling due within one year

	2025 £	2024 £
Trade creditors	960	-
Amounts owed to group undertakings	791	28,713
Taxation and social security	43,114	8,238
Other creditors	8,276	15,075
	53,141	52,026