Blacklist Creative Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 09830150 (England and Wales)

Unaudited Financial Statements

for the Year Ended

31 March 2026

for

Blacklist Creative Ltd

Page

Company Information

1

Chartered Accountants' Report

2

Balance Sheet

3

Notes to the Financial Statements

5

DIRECTORS:

M H Upton-Hansen

D Ho

L Gamester

REGISTERED OFFICE:

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

REGISTERED NUMBER:

09830150 (England and Wales)

ACCOUNTANTS:

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Blacklist Creative Ltd for the year ended 31 March 2026 which comprise the Income Statement, Balance Sheet and the related notes 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 in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Blacklist Creative Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Blacklist Creative Ltd and state those matters that we have agreed to state to the Board of Directors of Blacklist Creative Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Blacklist Creative Ltd and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Blacklist Creative Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Blacklist Creative Ltd. You consider that Blacklist Creative Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Blacklist Creative Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

The Rowleys Partnership Ltd

Chartered Accountants

Charnwood House

Harcourt Way

Meridian Business Park

Leicester

Leicestershire

LE19 1WP

11 September 2026

FIXED ASSETS

Tangible assets

4

2,559

46,446

Investments

5

85

2,644

46,531

CURRENT ASSETS

Debtors

6

669,927

487,439

Cash at bank and in hand

29,352

118

699,279

487,557

CREDITORS

Amounts falling due within one year

7

641,972

881,109

NET CURRENT ASSETS/(LIABILITIES)

57,307

(393,552

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

59,951

(347,021

)

CREDITORS

Amounts falling due after more than one
year

8

(154,415

)

(194,205

)

PROVISIONS FOR LIABILITIES

-

(6,747

)

NET LIABILITIES

(94,464

)

(547,973

)

CAPITAL AND RESERVES

Called up share capital

9

75

Retained earnings

(94,539

)

(548,048

)

SHAREHOLDERS' FUNDS

(94,464

)

(547,973

)

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 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 11 September 2026 and were signed on its behalf by:

L Gamester - Director

1.	STATUTORY INFORMATION

Blacklist Creative Ltd 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 represents the value of services provided, excluding value added tax, to the extent that there is a right to consideration and is recorded at the value of the consideration due. Where a service is only partly completed at the balance sheet date turnover is based on a proportion of the total expected consideration at completion.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

10% on cost

Fixtures and fittings

-

15% reducing balance

Equipment

-

33% on cost

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

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.

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 24 (2025 - 29 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

property

fittings

Equipment

Totals

£

COST

At 1 April 2025

19,632

44,395

119,807

183,834

Disposals

(19,632

)

(38,368

)

(21,436

)

(79,436

)

At 31 March 2026

-

6,027

98,371

104,398

DEPRECIATION

At 1 April 2025

5,889

17,761

113,738

137,388

Charge for year

1,963

3,995

6,069

12,027

Eliminated on disposal

(7,852

)

(18,288

)

(21,436

)

(47,576

)

At 31 March 2026

-

3,468

98,371

101,839

NET BOOK VALUE

At 31 March 2026

-

2,559

-

2,559

At 31 March 2025

13,743

26,634

6,069

46,446

5.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 April 2025

and 31 March 2026

85

NET BOOK VALUE

At 31 March 2026

85

At 31 March 2025

85

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Trade debtors

349,294

248,141

Amounts owed by group undertakings

204,494

140,023

Other debtors

12,852

27,300

Directors' current accounts

57,828

974

Tax

34,582

20,226

Deferred tax asset

4,774

-

Prepayments and accrued income

6,103

50,775

669,927

487,439

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

Bank loans and overdrafts

39,791

88,616

Trade creditors

84,053

253,520

Corporation tax

67,998

20,226

Social security and other taxes

59,156

84,911

VAT

133,527

128,310

Other creditors

20,451

68,983

Bibby invoice financing

233,189

177,296

Net wages

-

15,572

Accruals and deferred income

3,807

43,675

641,972

881,109

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR

31.3.26

31.3.25

£

Bank loans - 1-2 years

32,246

39,791

Bank loans - 2-5 years

122,169

115,364

Bank loans more 5 yr by instal

-

39,050

154,415

194,205

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

-

39,050

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal Value:

2025

2024

£

2,000

Ordinary A

£0.01

20

2,000

Ordinary B

£0.01

20

2,500

Ordinary C

£0.01

25

500

Ordinary D

£0.01

5

500

Ordinary E

£0.01

5

75

10.	OTHER FINANCIAL COMMITMENTS

The company had total guarantees and commitments at the balance sheet date of £81,600 (2025 - £30,333).

11.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 March 2026 and 31 March 2025:

31.3.26

31.3.25

£

M H Upton-Hansen

Balance outstanding at start of year

28,187

5,972

Amounts advanced

17,225

30,548

Amounts repaid

(24,883

)

(8,333

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

20,529

28,187

D Ho

Balance outstanding at start of year

-

9,647

Amounts advanced

77,981

17,479

Amounts repaid

(58,850

)

(27,126

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

19,131

-

L Gamester

Balance outstanding at start of year

14,348

8,370

Amounts advanced

3,820

14,313

Amounts repaid

-

(8,335

)

Amounts written off

-

Amounts waived

-

Balance outstanding at end of year

18,168

14,348

12.	GOING CONCERN

The company relies on the continuing support of its directors. The directors have agreed to continue to support the company for the foreseeable future as necessary.