Ble Engineering Solutions Limited

	Page
Balance Sheet	1
Notes to the Financial Statements	2—5

1. General Information

Ble Engineering Solutions Limited is a private company, limited by shares, incorporated in England & Wales, registered number 15130404 . The registered office is Unit 6 Limmers Storage, Stakes Lane, Upham, Hampshire, SO32 1FL.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

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

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Leasehold	5 year straight line
Plant & Machinery	5 year straight line
Motor Vehicles	5 year straight line
Computer Equipment	3 year straight line

2.4. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Ble Engineering Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

2.4. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

2.5. Pensions

The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.

2.6. Additional Accounting Policies

Financial Instruments

Financial assets and financial liabilities are recognised when the company becomes a party to the contractual provisions of the financial

instrument.

Cash and cash equivalents

These comprise cash at bank.

Debtors

Debtors do not carry any interest and are stated at their nominal value. Appropriate allowances for estimated irrecoverable amounts are recognised in the Profit and Loss account when there is objective evidence that the asset is impaired.

Trade creditors

Trade creditors are not interest bearing and are stated at their nominal value.

2.7. Provisions and accruals

Provisions are recognised when there is a present legal or constructive obligation as a result of past events and the amount can be reliably estimated. Provisions are not recognised for future operating losses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 5 (2024: 5)

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Motor Vehicles	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 November 2024	3,721	85,700	13,500	1,369	104,290

As at 31 October 2025	3,721	85,700	13,500	1,369	104,290

Depreciation
As at 1 November 2024	300	17,140	2,700	310	20,450
Provided during the period	744	17,140	2,700	350	20,934

As at 31 October 2025	1,044	34,280	5,400	660	41,384

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Ble Engineering Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

Net Book Value
As at 31 October 2025	2,677	51,420	8,100	709	62,906

As at 1 November 2024	3,421	68,560	10,800	1,059	83,840

5. Debtors

	31 October 2025	31 October 2024
	£	£
Due within one year
Trade debtors	273,193	391,126
Prepayments and accrued income	14,438	13,844
Other debtors	20,188	20,188
Amounts owed by associates	495,798	-

	803,617	425,158

Amounts owed by associates are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

6. Creditors: Amounts Falling Due Within One Year

	31 October 2025	31 October 2024
	£	£
Trade creditors	250,269	306,712
Corporation tax	95,495	-
Other taxes and social security	43,014	12,353
VAT	160,343	61,591
Other creditors	257	257
Accruals and deferred income	23,985	97,318
Amounts owed to group undertakings	-	140,000

	573,363	618,231

Amounts owed to group undertakings are unsecured, interest free, have no fixed date of repayment and are repayable on demand.

7. Share Capital

	31 October 2025	31 October 2024
	£	£
Allotted, Called up and fully paid	1	1

8. Reserves

	Revaluation reserve	Profit and Loss Account
	£	£
As at 1 November 2024	25,000	(29,665 )
Profit for the year and total comprehensive income	-	354,057

As at 31 October 2025	25,000	324,392

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Ble Engineering Solutions Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 October 2025

9. Ultimate Controlling Party

The immediate parent company of Ble Engineering Solutions Limited as at 31 October 2025 was Seacht Holdings Limited.

The largest and smallest group in which the financial statements are consolidated is Seacht Holdings Limited. The address of the registered office is Icm House, Yeoman Road, Ringwood, BH24 3FA and copies of the consolidated accounts can be obtained from this address.

10. Audit Information

The auditor's report on the accounts of Ble Engineering Solutions Limited for the year ended 31 October 2025 was qualified.

The basis of qualification in the auditor's report was as follows:

This is the first period Ble Engineering Solutions Limited has been audited and we were unable to obtain sufficient appropriate audit evidence on the opening balances. Consequently we were unable to determine whether any adjustments to those balances were necessary.

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our

responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

The matters required to report by exception are stated below:

In respect solely of the limitation on our work relating to the opening balances:

we have not received all the information and explanations we require for our audit; and
we were unable to determine whether adequate accounting records had been kept.

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors' Report.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

the financial statements are not in agreement with the accounting records or returns;
certain disclosures of directors' remuneration specified by law are not made; or
the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Directors' Report and from the requirement to prepare a Strategic Report.

The auditor's report was signed by Zara Dunster FCA (Senior Statutory Auditor) for and on behalf of Town & Forest , Statutory Auditor.

Town & Forest

Chartered Accountants & Statutory Auditors

First Floor, New Barnes Mill

Cottonmill Lane

St Albans

AL1 2HA

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		31 October 2025		31 October 2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		62,906		83,840

			62,906		83,840
CURRENT ASSETS
Debtors	5	803,617		425,158
Cash at bank and in hand		56,233		104,569

		859,850		529,727
Creditors: Amounts Falling Due Within One Year	6	(573,363 )		(618,231 )

NET CURRENT ASSETS (LIABILITIES)			286,487		(88,504 )

TOTAL ASSETS LESS CURRENT LIABILITIES			349,393		(4,664 )

NET ASSETS/(LIABILITIES)			349,393		(4,664 )

CAPITAL AND RESERVES
Called up share capital	7		1		1
Revaluation reserve	8		25,000		25,000
Profit and Loss Account			324,392		(29,665 )

SHAREHOLDERS' FUNDS			349,393		(4,664)