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Registered number: SC286467






Boydell Black Belt Academies Ltd


ACCOUNTS

FOR THE YEAR ENDED 31/03/2026
























Prepared By:
Assured Accounts Ltd
Accountant - IFA
9 Marine House
Bents Road
Montrose
Angus
DD10 8PU


ACCOUNTS
FOR THE YEAR ENDED 31/03/2026





DIRECTORS
Mark Boydell
Ngaire Boydell
Jodie Boydell


REGISTERED OFFICE
7 High Street
Laurencekirk
AB30 1AH


COMPANY DETAILS
Private company limited by shares registered in SC - Scotland, registered number SC286467



ACCOUNTANTS
Assured Accounts Ltd
Accountant - IFA
9 Marine House
Bents Road
Montrose
Angus
DD10 8PU


ACCOUNTS
FOR THEYEARENDED31/03/2026



CONTENTS



		Page

Directors' Report		-

Accountants' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/03/2026

			2026		2025
	Notes		£		£

FIXED ASSETS
Tangible assets	3		771		1,028

CURRENT ASSETS
Stock		-		2,030
Cash at bank and in hand		442		442
		442		2,472
CREDITORS: Amounts falling due within one year	5	9,648		16,485
NET CURRENT LIABILITIES			(9,206)		(14,013)
TOTAL ASSETS LESS CURRENT LIABILITIES			(8,435)		(12,985)

CAPITAL AND RESERVES

Called up share capital	6		100		100
Profit and loss account			(8,535)		(13,085)
SHAREHOLDERS' FUNDS			(8,435)		(12,985)

For the year ending 31/03/2026 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
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 Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 03/08/2026 and signed on their behalf by



.............................
Mark Boydell
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Plant and Machinery		reducing balance 25%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




3. TANGIBLE FIXED ASSETS

	Plant and
	Machinery	Total
	£	£
Cost
At 01/04/2025	9,553	9,553
At 31/03/2026	9,553	9,553
Depreciation
At 01/04/2025	8,525	8,525
For the year	257	257
At 31/03/2026	8,782	8,782
Net Book Amounts
At 31/03/2026	771	771
At 31/03/2025	1,028	1,028




5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2026	2025
	£	£
UK corporation tax	1,126	1,800
PAYE control	-	93
Directors current account	2,395	1,879
Bank loans and overdrafts	897	3,513
Accruals	5,230	9,200
	9,648	16,485




6. SHARE CAPITAL	2026	2025
	£	£
Allotted, issued and fully paid:
100 Ordinary shares of £1 each	100	100
	100	100




2. EMPLOYEES

	2026	2025
	No.	No.
Average number of employees	2	2