REGISTERED NUMBER: 06576833 (England and Wales)

ADAM BLACKMAN LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 APRIL 2026

Page

Balance Sheet

1

Notes to the Financial Statements

3

Chartered Certified Accountants' Report

7

FIXED ASSETS

Tangible assets

4

1,017

1,546

Investments

5

100,000

100,000

101,017

101,546

CURRENT ASSETS

Stocks

95,840

256,061

Debtors

6

15,370

48,889

111,210

304,950

CREDITORS

Amounts falling due within one year

7

285,284

421,251

NET CURRENT LIABILITIES

(174,074

)

(116,301

)

TOTAL ASSETS LESS CURRENT LIABILITIES

(73,057

)

(14,755

)

CREDITORS

Amounts falling due after more than one year

8

-

(2,067

)

PROVISIONS FOR LIABILITIES

(193

)

(294

)

NET LIABILITIES

(73,250

)

(17,116

)

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

(73,350

)

(17,216

)

SHAREHOLDERS' FUNDS

(73,250

)

(17,116

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 October 2026 and were signed by:

Mr A S Blackman - Director

1.	STATUTORY INFORMATION

Adam Blackman Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06576833

Registered office:

Homewood Farm Redmans Lane

Shoreham

Sevenoaks

Kent

TN14 7UB

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Critical accounting judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported for assets and liabilities as at the balance sheet date and the amounts reported for revenues and expenses during the year. However, the nature of estimation means that actual outcomes could differ from those estimates. In the Director's opinion, there are no significant judgements or key sources of estimation uncertainty.

Turnover

Turnover is derived from the sale of second hand car and is recognised upon delivery to the customer. Turnover is recorded at the fair value of the consideration received or receivable, and excludes value added tax and rebates.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

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

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

Financial assets that are measured at cost and amortised cost are assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the Profit and Loss Account.

Financial assets and liabilities are offset and the net amount reported in the Balance Sheet when there is an enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Going concern

The directors have a reasonable expectation that the company will continue to operate for the foreseeable future and so these financial statements are prepared on the going concern basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Computer

machinery

fittings

equipment

Totals

£

£

£

£

COST

At 1 May 2025

and 30 April 2026

5,446

17,289

2,089

24,824

DEPRECIATION

At 1 May 2025

4,800

16,923

1,555

23,278

Charge for year

162

92

275

529

At 30 April 2026

4,962

17,015

1,830

23,807

NET BOOK VALUE

At 30 April 2026

484

274

259

1,017

At 30 April 2025

646

366

534

1,546

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST

At 1 May 2025

and 30 April 2026

100,000

NET BOOK VALUE

At 30 April 2026

100,000

At 30 April 2025

100,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

1,475

29,640

Other debtors

13,895

19,249

15,370

48,889

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans and overdrafts

98,997

115,389

Trade creditors

2,345

3,075

Taxation and social security

1,818

-

Other creditors

182,124

302,787

285,284

421,251

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.4.26

30.4.25

£

£

Bank loans

-

2,067

9.	SECURED DEBTS

The following secured debts are included within creditors:

30.4.26

30.4.25

£

£

Bank overdrafts

97,223

105,221

A personal guarantee has been given by the director to the company's bankers in respect of the overdraft.

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Dividends amounting to £3,970 were paid to the director during the year (2025 - £15,000).

11.	RELATED PARTY DISCLOSURES

London UK Retail Limited

A company owned by a close family member.

Amount due to the related party at the balance sheet date is £15,000 (2025: £32,500).

This loan is unsecured, there is no interest payable and there no agreed repayment terms.

Sales commissions invoiced to this relating party during the year were £21,113 (2025: £27,904).

The following reproduces the text of the report prepared for the director 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 Director 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 Adam Blackman Ltd for the year ended 30 April 2026 which comprise the Profit and Loss Account, Balance Sheet, Statement of Changes in Equity 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 Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at accaglobal.com/rulebook.

This report is made solely to the director of Adam Blackman Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Adam Blackman Ltd and state those matters that we have agreed to state to the director of Adam Blackman Ltd in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Adam Blackman 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 loss of Adam Blackman Ltd. You consider that Adam Blackman 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 Adam Blackman 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.

Jones Hunt & Keelings

Chartered Certified Accountants and

Chartered Tax Advisers

7-8 Portmill Lane

Hitchin

Hertfordshire

SG5 1DJ

12 October 2026