REGISTERED NUMBER: 03044873 (England)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 APRIL 2025

FOR

ATKINS BLAND LIMITED

Page

Balance sheet

1

Notes to the financial statements

3

Fixed assets

Intangible assets

4

-

-

Tangible assets

5

18,295

18,100

Investments

6

2,660,610

2,396,623

2,678,905

2,414,723

Current assets

Debtors

7

1,220,169

885,589

Cash at bank and in hand

750,592

661,720

1,970,761

1,547,309

Creditors

Amounts falling due within one year

8

311,351

272,816

Net current assets

1,659,410

1,274,493

Total assets less current liabilities

4,338,315

3,689,216

Provisions for liabilities

10

93,392

77,374

Net assets

4,244,923

3,611,842

Capital and reserves

Called up share capital

11

50,002

50,002

Fair value reserve

12

266,456

218,546

Retained earnings

3,928,465

3,343,294

Shareholders' funds

4,244,923

3,611,842

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 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 Statement of comprehensive income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 28 October 2025 and were signed on its behalf by:

Mr K N Bland - Director

1.	Statutory information

Atkins Bland Limited is a private company, limited by shares, registered in England and Wales. The company's registered number is 03044873. The registered office and business address is 1 Consort House, Princes Road, Ferndown, Dorset, BH22 9JG.

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 as modified by the revaluation of certain assets.

Turnover

Turnover represents amounts receivable in respect of services provided in the ordinary course of business, net of VAT where applicable. Turnover is recognised when the service has been provided to the customer.

Goodwill

Goodwill has been fully amortised being written off in equal annual instalments over its estimated economic life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Fixtures and fittings

-

20% on reducing balance

Computer equipment

-

20% on reducing balance

Leasehold improvements have been fully depreciated.

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 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.

Fixed asset investments

Fixed asset investments, being investment portfolios held, are being carried at their revalued cost, with gains or impairments being recognised in the fair value reserve in the year in which they arise.

Financial instruments

Basic financial instruments are initially recognised at transaction price and accounted for according to the substance of the contractual arrangement, as either financial assets, liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company, after deducting all liabilities.

At each balance sheet date, financial instruments are measured at amortised cost using the effective interest method. Any losses arising from impairment are recognised in the profit and loss account in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 31 (2024 - 33 ) .

4.	Intangible fixed assets

Goodwill

£

Cost

At 1 May 2024

and 30 April 2025

15,000

Amortisation

At 1 May 2024

and 30 April 2025

15,000

Net book value

At 30 April 2025

-

At 30 April 2024

-

5.	Tangible fixed assets

Fixtures

Leasehold

and

Computer

improvements

fittings

equipment

Totals

£

£

£

£

Cost

At 1 May 2024

16,109

85,665

144,119

245,893

Additions

-

272

4,497

4,769

At 30 April 2025

16,109

85,937

148,616

250,662

Depreciation

At 1 May 2024

16,109

74,604

137,080

227,793

Charge for year

-

2,266

2,308

4,574

At 30 April 2025

16,109

76,870

139,388

232,367

Net book value

At 30 April 2025

-

9,067

9,228

18,295

At 30 April 2024

-

11,061

7,039

18,100

6.	Fixed asset investments

Other

investments

£

Cost or valuation

At 1 May 2024

2,396,623

Additions

262,970

Disposals

(62,863

)

Revaluations

63,880

At 30 April 2025

2,660,610

Net book value

At 30 April 2025

2,660,610

At 30 April 2024

2,396,623

Cost or valuation at 30 April 2025 is represented by:

Other

investments

£

Valuation in 2023

78,789

Valuation in 2024

212,607

Valuation in 2025

63,880

Cost

2,305,334

2,660,610

If fixed asset investments had not been revalued they would have been included at the following historical cost:

2025

2024

£

£

Cost

2,305,334

2,105,227

Fixed asset investments were valued on an open market basis on 30 April 2025 by Integrated Financial Arrangements Limited .

7.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

1,107

1,038

Other debtors

1,195,000

820,000

Prepayments

24,062

64,551

1,220,169

885,589

8.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

7,282

55,912

Tax

207,007

131,927

Social security and other taxes

19,602

16,406

Pensions

7,669

7,193

VAT

416

471

Other creditors

60,683

56,553

Directors' current accounts

104

104

Accruals and deferred income

8,588

4,250

311,351

272,816

9.	Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

59,683

68,492

Between one and five years

245,430

-

305,113

68,492

10.	Provisions for liabilities

2025

2024

£

£

Deferred tax

93,392

77,374

Deferred

tax

£

Balance at 1 May 2024

77,374

Revaluation of assets

15,970

Accelerated capital allowances

48

Balance at 30 April 2025

93,392

11.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

50,002

Ordinary

£1

50,002

50,002

12.

Reserves

Fair

value

reserve

£

At 1 May 2024

218,546

Revaluation of investments

47,910

At 30 April 2025

266,456

13.	Ultimate controlling party

The Company is under the control of the Director, Mr K Bland, by virtue of his 100% holding of the issued voting share capital of the Company.