22 false false false false false false false false false false true false false false false false false No description of principal activity 2025-04-01 Sage Accounts Production Advanced 2025 - FRS102_2025 xbrli:pure xbrli:shares iso4217:GBP 05651413 2025-04-01 2026-03-31 05651413 2026-03-31 05651413 2025-03-31 05651413 2024-04-01 2025-03-31 05651413 2025-03-31 05651413 2024-03-31 05651413 core:LandBuildings core:ShortLeaseholdAssets 2025-04-01 2026-03-31 05651413 core:PlantMachinery 2025-04-01 2026-03-31 05651413 core:FurnitureFittings 2025-04-01 2026-03-31 05651413 core:MotorVehicles 2025-04-01 2026-03-31 05651413 bus:Director1 2025-04-01 2026-03-31 05651413 bus:Director2 2025-04-01 2026-03-31 05651413 core:LandBuildings core:ShortLeaseholdAssets 2025-03-31 05651413 core:PlantMachinery 2025-03-31 05651413 core:FurnitureFittings 2025-03-31 05651413 core:MotorVehicles 2025-03-31 05651413 core:LandBuildings core:ShortLeaseholdAssets 2026-03-31 05651413 core:PlantMachinery 2026-03-31 05651413 core:FurnitureFittings 2026-03-31 05651413 core:MotorVehicles 2026-03-31 05651413 core:WithinOneYear 2026-03-31 05651413 core:WithinOneYear 2025-03-31 05651413 core:AfterOneYear 2026-03-31 05651413 core:AfterOneYear 2025-03-31 05651413 core:ShareCapital 2026-03-31 05651413 core:ShareCapital 2025-03-31 05651413 core:RetainedEarningsAccumulatedLosses 2026-03-31 05651413 core:RetainedEarningsAccumulatedLosses 2025-03-31 05651413 core:LandBuildings core:ShortLeaseholdAssets 2025-03-31 05651413 core:FurnitureFittings 2025-03-31 05651413 core:MotorVehicles 2025-03-31 05651413 bus:SmallEntities 2025-04-01 2026-03-31 05651413 bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 05651413 bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 05651413 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 05651413 bus:FullAccounts 2025-04-01 2026-03-31 05651413 core:ComputerEquipment 2025-04-01 2026-03-31 05651413 core:ComputerEquipment 2025-03-31 05651413 core:ComputerEquipment 2026-03-31
COMPANY REGISTRATION NUMBER: 05651413

Blackroot Bistro Limited

Filleted Unaudited Financial Statements

31 March 2026

Blackroot Bistro Limited

Statement of Financial Position

31 March 2026

| 2026 | 2025
Note | £ | £

Fixed assets

Tangible assets | 5 | 83,601 | 82,679

Current assets

Stocks | 8,922 | 4,657
Debtors | 6 | 193,493 | 192,376
Cash at bank and in hand | 114,199 | 306,306
| --------- | ---------
| 316,614 | 503,339

Creditors: amounts falling due within one year | 7 | 118,940 | 190,051
| --------- | ---------
Net current assets | 197,674 | 313,288
| --------- | ---------
Total assets less current liabilities | 281,275 | 395,967

Creditors: amounts falling due after more than one year | 8 | 40,519 | 40,519
| --------- | ---------
Net assets | 240,756 | 355,448
| --------- | ---------

Capital and reserves

Called up share capital | 100 | 100
Profit and loss account | 240,656 | 355,348
| --------- | ---------
Shareholders funds | 240,756 | 355,448
| --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Blackroot Bistro Limited

Statement of Financial Position (continued)

31 March 2026
These financial statements were approved by the board of directors and authorised for issue on 6 July 2026 , and are signed on behalf of the board by:

Mr D Pannell | Mrs S Pannell
Director | Director

Company registration number: 05651413

Blackroot Bistro Limited

Notes to the Financial Statements

Year ended 31 March 2026
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Blackroot Bistro, Sutton Park, Sutton Coldfield, B74 2YU.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Short leasehold property | - | 10% reducing balance
| Plant and machinery | - | 15% straight line
| Fixtures and fittings | - | 10% straight line
| Motor vehicles | - | 25% reducing balance

| Equipment | - | 33% straight line

Impairment of fixed assets
A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell.
Finance leases and hire purchase contracts
Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.
Financial instruments
Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 22 (2025: 21 ).
5. Tangible assets

| Short leasehold property | Plant and machinery | Fixtures and fittings | Motor vehicles | Equipment | Total
| £ | £ | £ | £ | £ | £
Cost |  |  |  |  |  |
At 1 Apr 2025 | 64,501 | 77,158 | 107,677 | 79,719 | 13,425 | 342,480
Additions | – | 21,786 | 22,967 | – | 515 | 45,268
| -------- | -------- | --------- | -------- | -------- | ---------
At 31 Mar 2026 | 64,501 | 98,944 | 130,644 | 79,719 | 13,940 | 387,748
| -------- | -------- | --------- | -------- | -------- | ---------
Depreciation |  |  |  |  |  |
At 1 Apr 2025 | 50,707 | 77,158 | 98,581 | 19,930 | 13,425 | 259,801
Charge for the year | 1,379 | 14,842 | 12,663 | 14,947 | 515 | 44,346
| -------- | -------- | --------- | -------- | -------- | ---------
At 31 Mar 2026 | 52,086 | 92,000 | 111,244 | 34,877 | 13,940 | 304,147
| -------- | -------- | --------- | -------- | -------- | ---------
Carrying amount |  |  |  |  |  |
At 31 Mar 2026 | 12,415 | 6,944 | 19,400 | 44,842 | – | 83,601
| -------- | -------- | --------- | -------- | -------- | ---------
At 31 Mar 2025 | 13,794 | – | 9,096 | 59,789 | – | 82,679
| -------- | -------- | --------- | -------- | -------- | ---------

6. Debtors

| 2026 | 2025
| £ | £
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 185,188 | 185,188
Other debtors | 8,305 | 7,188
| --------- | ---------
| 193,493 | 192,376
| --------- | ---------

7. Creditors: amounts falling due within one year

| 2026 | 2025
| £ | £
Trade creditors | 28,653 | 27,895
Corporation tax | 31,946 | 24,947
Social security and other taxes | 42,324 | 45,806
Gift cards | 374 | 236
Pensions payable | 1,249 | 1,091
Other creditors | 14,394 | 90,076
| --------- | ---------
| 118,940 | 190,051
| --------- | ---------

8. Creditors: amounts falling due after more than one year

| 2026 | 2025
| £ | £
Other creditors | 40,519 | 40,519
| -------- | --------

9. Controlling party
Blackroot Bistro Limited considers Four Oaks Food Co Limit ed, incorporated in England and Wales, to be its ultimate parent undertaking with effect from 16 October 2020.