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REGISTERED NUMBER: 10905430 (England and Wales)















Financial Statements for the Year Ended 31 August 2023

for

Black Rooster Construction Limited

Black Rooster Construction Limited (Registered number: 10905430)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Statement of Financial Position 2

Notes to the Financial Statements 4


Black Rooster Construction Limited

Company Information
for the Year Ended 31 August 2023







DIRECTOR: BV Scopes





REGISTERED OFFICE: Hare House
Sutton
Woodbridge
Suffolk
IP12 3EQ





REGISTERED NUMBER: 10905430 (England and Wales)





ACCOUNTANTS: Emsdens Limited - Chartered Certified Accountants
Ladbrook Close
Elmsett
Ipswich
Suffolk
IP7 6LD

Black Rooster Construction Limited (Registered number: 10905430)

Statement of Financial Position
31 August 2023

31.8.23 31.8.22
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 102,344 84,418

CURRENT ASSETS
Stocks 86,109 112,883
Debtors 5 52,928 461
Cash at bank 36,250 39,661
175,287 153,005
CREDITORS
Amounts falling due within one year 6 187,151 162,285
NET CURRENT LIABILITIES (11,864 ) (9,280 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

90,480

75,138

CREDITORS
Amounts falling due after more than one
year

7

(64,690

)

(59,801

)

PROVISIONS FOR LIABILITIES (10,851 ) (3,295 )
NET ASSETS 14,939 12,042

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 14,839 11,942
SHAREHOLDERS' FUNDS 14,939 12,042

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 2023 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.

Black Rooster Construction Limited (Registered number: 10905430)

Statement of Financial Position - continued
31 August 2023


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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 August 2024 and were signed by:





BV Scopes - Director


Black Rooster Construction Limited (Registered number: 10905430)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

Black Rooster Construction Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

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.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Equipment and motor vehicles - 25% reducing balance

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

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Black Rooster Construction Limited (Registered number: 10905430)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2022 - 6 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 September 2022 107,235
Additions 54,953
Disposals (12,479 )
At 31 August 2023 149,709
DEPRECIATION
At 1 September 2022 22,817
Charge for year 26,108
Eliminated on disposal (1,560 )
At 31 August 2023 47,365
NET BOOK VALUE
At 31 August 2023 102,344
At 31 August 2022 84,418

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Plant and
machinery
etc
£   
COST
At 1 September 2022 49,480
Additions 35,000
At 31 August 2023 84,480
DEPRECIATION
At 1 September 2022 7,121
Charge for year 14,965
At 31 August 2023 22,086
NET BOOK VALUE
At 31 August 2023 62,394
At 31 August 2022 42,359

Black Rooster Construction Limited (Registered number: 10905430)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Trade debtors 52,795 -
Other debtors 133 461
52,928 461

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.8.23 31.8.22
£    £   
Bank loans and overdrafts 5,714 5,714
Hire purchase contracts 13,185 9,571
Trade creditors 18,134 -
Taxation and social security 128,862 67,996
Other creditors 21,256 79,004
187,151 162,285

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.8.23 31.8.22
£    £   
Bank loans 21,428 27,143
Hire purchase contracts 43,262 32,658
64,690 59,801

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.8.23 31.8.22
value: £    £   
100 Ordinary £1 100 100

9. ULTIMATE CONTROLLING PARTY

The controlling party is BV Scopes.

The ultimate controlling party is BV Scopes.