REGISTERED NUMBER: 01042376 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 JANUARY 2026

FOR

S + A BLACKWELL LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr A J Blackwell

Mrs J E Blackwell

Mrs J H Blackwell

Mr C A Blackwell

REGISTERED OFFICE:

10 Market Square

Lytham

Lancashire

FY8 5LW

REGISTERED NUMBER:

01042376 (England and Wales)

ACCOUNTANTS:

Whitehead & Howarth

327 Clifton Drive South

Lytham St Annes

Lancashire

FY8 1HN

FIXED ASSETS

Tangible assets

4

36,739

77,798

Investments

5

251,743

233,257

288,482

311,055

CURRENT ASSETS

Stocks

283,941

293,604

Debtors

6

1,578,946

1,369,432

Cash at bank

176,091

261,363

2,038,978

1,924,399

CREDITORS

Amounts falling due within one year

7

1,312,317

1,155,424

NET CURRENT ASSETS

726,661

768,975

TOTAL ASSETS LESS CURRENT LIABILITIES

1,015,143

1,080,030

CREDITORS

Amounts falling due after more than one year

8

-

(31,039

)

PROVISIONS FOR LIABILITIES

-

(8,518

)

NET ASSETS

1,015,143

1,040,473

CAPITAL AND RESERVES

Called up share capital

15,000

15,000

Retained earnings

1,000,143

1,025,473

SHAREHOLDERS' FUNDS

1,015,143

1,040,473

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 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 19 August 2026 and were signed on its behalf by:

Mr C A Blackwell - Director

1.	STATUTORY INFORMATION

S + A Blackwell 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 comprises sales of goods and services arising in and attributable to the year under review and is stated net of Value Added Tax.

Tangible fixed assets

Depreciation is charged on all fixed assets except investment cars so as to amortise the cost of those assets over their estimated useful lives.

Furniture and equipment are depreciated on a straight line basis at 15% per annum while motor cars are taken to have a useful life of between four to six years.

Investment cars have been stated at their open market value at the balance sheet date. Profits and losses arising on the revaluation of investment cars are credited or charged to profit and loss account. All investment cars have now been sold.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Freely marketable investments are valued at current market value. Surpluses and deficits on revaluation are respectively credited or debited to profit and loss account.

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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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 7 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Furniture

and

Motor

equipment

vehicles

Totals

£

£

£

COST

At 1 February 2025

27,119

94,135

121,254

Additions

-

22,064

22,064

Disposals

-

(54,590

)

(54,590

)

At 31 January 2026

27,119

61,609

88,728

DEPRECIATION

At 1 February 2025

19,843

23,613

43,456

Charge for year

1,092

20,046

21,138

Eliminated on disposal

-

(12,605

)

(12,605

)

At 31 January 2026

20,935

31,054

51,989

NET BOOK VALUE

At 31 January 2026

6,184

30,555

36,739

At 31 January 2025

7,276

70,522

77,798

5.	FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:

31.1.26

31.1.25

£

£

Investment bond

251,743

233,257

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Trade debtors

1,210,206

1,095,998

Other debtors

368,740

273,434

1,578,946

1,369,432

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

687

7,790

Trade creditors

1,186,225

1,049,857

Taxation and social security

52,466

53,841

Other creditors

72,939

43,936

1,312,317

1,155,424

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.1.26

31.1.25

£

£

Hire purchase contracts

-

31,039

9.	RELATED PARTY DISCLOSURES

Control

The company is controlled jointly by the directors of the company.

Related Party Transactions

Mr. S.A.B. Blackwell and Mr. A.J.B. Blackwell have Self Invested Personal Pension (SIPP) plans. The company occupies premises owned by this SIPP as its principal business premises. During the year under review the company paid rent of £28,363 (2025: £30,897) to the SIPP.

Related Party Balances

The company is controlled jointly by Mr. S.A.B. Blackwell and Mr. A.J.B. Blackwell. Mr. S.A.B. Blackwell and Mr. A.J.B. Blackwell also jointly control a company called Pocketful Limited and a company called Arm Hill Limited and those companies are related to S + A Blackwell Limited by virtue of that relationship. As at 31/1/2026 and 31/1/2025 loans from S + A Blackwell Limited to the named related parties existed as follows:

31.1.26 31.1.25

£ £

Pocketful Limited 157,680 143,377

Arm Hill Limited 95,170 74,914

Director's Dividends

The company paid equity dividends of £119,584 in the year ended 31/1/2026 (2025: £81,646). All directors participated in these dividends pro rata to the respective shareholdings, which are fully disclosed in the directors' report at page 2.