Registered number
10916712
Black Eagle Building And Construction Ltd
Filleted Accounts
31 August 2024
Black Eagle Building And Construction Ltd
Registered number: 10916712
Balance Sheet
as at 31 August 2024
Notes 2024 2023
£ £
Fixed assets
Investments 3 99,566 99,566
Current assets
Debtors 4 398,640 414,057
Cash at bank and in hand 6,843 1,112
405,483 415,169
Creditors: amounts falling due within one year 5 (250,540) (259,076)
Net current assets 154,943 156,093
Total assets less current liabilities 254,509 255,659
Creditors: amounts falling due after more than one year 6 (242,466) (253,115)
Net assets 12,043 2,544
Capital and reserves
Called up share capital 100 100
Profit and loss account 11,943 2,444
Shareholder's funds 12,043 2,544
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Ali Karakus
Director
Approved by the board on 14 March 2025
Black Eagle Building And Construction Ltd
Notes to the Accounts
for the year ended 31 August 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Employees 2024 2023
Number Number
Average number of persons employed by the company 1 1
3 Investments
Other
investments
£
Cost
At 1 September 2023 99,566
At 31 August 2024 99,566
4 Debtors 2024 2023
£ £
Trade debtors 192,537 207,954
Other debtors 206,103 206,103
398,640 414,057
5 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 9,324 8,788
Taxation and social security costs 5,204 769
Other creditors 236,012 249,519
250,540 259,076
6 Creditors: amounts falling due after one year 2024 2023
£ £
Bank loans 24,266 34,915
Other creditors 218,200 218,200
242,466 253,115
7 Other information
Black Eagle Building And Construction Ltd is a private company limited by shares and incorporated in England. Its registered office is:
7 Barnfield
Capel St Mary
Ipswich
IP9 2UL
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