Registration number: 10449820
Blackmoor Capital Limited
Unaudited Filleted Financial Statements
For The Year Ended 31 March 2026
Ballards LLP
Chartered Accountants
Oakmoore Court
11c Kingswood Road
Hampton Lovett
Droitwich
Worcestershire
WR9 0QH
Blackmoor Capital Limited
Company information
2
Balance sheet
3
Notes to the unaudited financial statements
5
Company information
Directors
Mr N Chohan
Mr AC Bansal
Mr H Meharban
Registered office
165 Fordhouse Lane
Stirchley
Birmingham
B30 3AG
Accountants
Ballards LLP
Chartered Accountants
Oakmoore Court
11c Kingswood Road
Hampton Lovett
Droitwich
Worcestershire
WR9 0QH
2
Blackmoor Capital Limited
Registered number: 10449820
Balance sheet
as at 31 March 2026
Note
| 2026
£
| 2025
£
| ||||
|---|---|---|---|---|---|---|
Fixed assets
|
)
|
)
| ||||
Tangible assets
|
4
|
24,524
)
|
30,656
)
| |||
Investment property
|
5
|
140,000
)
|
140,000
)
| |||
Investments
|
98
)
|
98
)
| ||||
164,622
)
|
170,754
)
| |||||
Current assets
|
)
|
)
| ||||
Debtors
|
7
|
186,719
)
|
12,133
)
| |||
Cash at bank and in hand
|
376,038
)
|
356,015
)
| ||||
562,757
)
|
368,148
)
| |||||
Creditors: amounts falling due within one year
|
8
|
(8,622)
|
(11,149)
| |||
Net current assets
|
554,135
)
|
356,999
)
| ||||
Total assets less current liabilities
|
718,757
)
|
527,753
)
| ||||
Provisions for liabilities
|
(6,131)
|
(3,196)
| ||||
Net assets
|
712,626
)
|
524,557
)
| ||||
Capital and reserves
|
)
|
)
| ||||
Called up share capital
|
196
)
|
196
)
| ||||
Retained earnings
|
712,430
)
|
524,361
)
| ||||
Shareholders' funds
|
712,626
)
|
524,557
)
|
3
Blackmoor Capital Limited
Registered number: 10449820
Balance sheet
as at 31 March 2026
For the year ending 31 March 2026, the Company was entitled to exemption from audit under section 477 of the Companies Act 2006.
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 Companies Act 2006 with respect to accounting records and the preparation of financial statements
The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
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 Single statement of comprehensive income in accordance with the 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:
........................................
Mr N Chohan
Director
Date: 11 September 2026
The notes on pages 9 to 14 form part of these financial statements
4
Blackmoor Capital Limited
1.
General information
Blackmoor Capital Limited is a private company limited by share capital, incorporated in England & Wales.
The address of its registered office is
165 Fordhouse Lane
Stirchley
Birmingham
W Midlands
2.
Accounting policies
The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been applied consistently to all periods presented, unless otherwise stated.
a.
Statement of compliance
These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities- 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).
b.
Basis of preparation of financial statements
These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.
c.
Group accounts not prepared
These accounts show information about the company as an individual undertaking and not about its group. The company and its subsidiary, Creative Manufacturing Limited, form a small group, and as such they have adopted the exemption from the requirement to prepare consolidated accounts.
d.
Going concern
The financial statements have been prepared on a going concern basis.
e.
Revenue recognition
Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
5
Blackmoor Capital Limited
2.
Accounting policies
e.
Revenue recognition
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.
f.
Tax
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 recognised in other comprehensive income or directly in equity. In this case, the tax is 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 balance sheet date in the countries where the Company operates and generates income.
Deferred tax balances are 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.
g.
Tangible fixed assets
Tangible fixed assets are initially recognised at cost. Cost includes the purchase price and any costs 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.
Depreciation is calculated to allocate the depreciable amount of tangible fixed assets to their residual values over their estimated useful lives on the following bases:
| Asset class | Depreciation method and rate |
| Plant and machinery | 20% on reducing balance |
h.
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.
6
Blackmoor Capital Limited
2.
Accounting policies
i.
Business combinations
Business combinations are accounted for using the purchase method. The consideration for each acquisition is measured at the aggregate of the fair values at acquisition date of assets given, liabilities incurred or assumed, and equity instruments issued by the group in exchange for control of the acquired, plus any costs directly attributable to the business combination. When a business combination agreement provides for an adjustment to the cost of the combination contingent on future events, the group includes the estimated amount of that adjustment in the cost of the combination at the acquisition date if the adjustment is probable and can be measured reliably.
j.
Investments
Investments in equity shares which are publicly traded or where the fair value can be measured reliably are initially measured at fair value, with changes in fair value recognised in profit or loss. Investments in equity shares which are not publicly traded and where fair value cannot be measured reliably are measured at cost less impairment.
Interest income on debt securities, where applicable, is recognised in income using the effective interest method. Dividends on equity securities are recognised in income when receivable.
k.
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.
l.
Trade debtors
Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.
m.
Trade creditors
Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
7
Blackmoor Capital Limited
2.
Accounting policies
m.
Trade creditors
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
n.
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.
o.
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.
3.
Staff numbers
The average number of persons employed by the company (including directors) during the year, was 3 (2025 - 3).
4.
Tangible assets
Furniture, fittings and equipment
£
| Total
£
| |||
|---|---|---|---|---|
Cost
|
)
|
)
| ||
At 1 April 2025
|
130,022
)
|
130,022
)
| ||
At 31 March 2026
|
130,022
)
|
130,022
)
| ||
Depreciation and impairment
|
)
|
)
| ||
At 1 April 2025
|
(99,366)
|
(99,366)
| ||
Charge for the year on owned assets
|
(6,132)
|
(6,132)
| ||
At 31 March 2026
|
(105,498)
|
(105,498)
| ||
Net book value
|
)
|
)
| ||
At 31 March 2026
|
24,524
)
|
24,524
)
| ||
At 31 March 2025
|
30,656
)
|
30,656
)
|
8
Blackmoor Capital Limited
5.
Investment property
Freehold investment property
£
| Total
£
| |||
|---|---|---|---|---|
)
|
)
| |||
At 1 April
|
140,000
)
|
140,000
)
| ||
At 31 March
|
140,000
)
|
140,000
)
|
There has been no valuation of investment property by an independent valuer.
6.
Investments
2026
£
| 2025
£
| |||
|---|---|---|---|---|
Investments in subsidiaries
|
98
)
|
98
)
|
Subsidiaries
| £
| |
|---|---|---|
Cost
|
)
| |
At 1 April 2025
|
98
)
| |
Carrying amount
|
)
| |
At 31 March 2026
|
98
)
| |
At 31 March 2025
|
98
)
|
7.
Debtors
2026
£
| 2025
£
| |||
|---|---|---|---|---|
Current
|
)
|
)
| ||
Trade debtors
|
3,302
)
|
3,302
)
| ||
Amounts owed by subsidiary
|
179,700
)
|
4,700
)
| ||
Other debtors
|
3,717
)
|
4,131
)
| ||
186,719
)
|
12,133
)
|
9
Blackmoor Capital Limited
8.
Creditors: amounts falling due within one year
2026
£
| 2025
£
| |||
|---|---|---|---|---|
Taxation and social security
|
-
)
|
9,949
)
| ||
Other creditors
|
7,422
)
|
-
)
| ||
Accruals and deferred income
|
1,200
)
|
1,200
)
| ||
8,622
)
|
11,149
)
|
10