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REGISTERED NUMBER: SC274076 (Scotland)




















Blacklane Asphalt Limited

Unaudited Financial Statements

for the Year Ended 31 January 2025






Blacklane Asphalt Limited (Registered number: SC274076)






Contents of the Financial Statements
for the Year Ended 31 January 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Blacklane Asphalt Limited

Company Information
for the Year Ended 31 January 2025







DIRECTOR: A H Sives



SECRETARY: Whitelaw Wells



REGISTERED OFFICE: 9 Ainslie Place
Edinburgh
Midlothian
EH3 6AT



REGISTERED NUMBER: SC274076 (Scotland)



ACCOUNTANTS: Whitelaw Wells
9 Ainslie Place
Edinburgh
Midlothian
EH3 6AT



BANKERS: Bank of Scotland
38 St Andrew Square
Edinburgh
EH2 2YR

Blacklane Asphalt Limited (Registered number: SC274076)

Balance Sheet
31 January 2025

2025 2024
Notes £    £   
CURRENT ASSETS
Debtors 5 4,281 3,899
Cash at bank 280,562 319,241
284,843 323,140
CREDITORS
Amounts falling due within one year 6 282,518 297,725
NET CURRENT ASSETS 2,325 25,415
TOTAL ASSETS LESS CURRENT LIABILITIES 2,325 25,415

CAPITAL AND RESERVES
Called up share capital 1,000 1,000
Retained earnings 1,325 24,415
SHAREHOLDERS' FUNDS 2,325 25,415

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2025 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.

Blacklane Asphalt Limited (Registered number: SC274076)

Balance Sheet - continued
31 January 2025


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 28 April 2025 and were signed by:





A H Sives - Director


Blacklane Asphalt Limited (Registered number: SC274076)

Notes to the Financial Statements
for the Year Ended 31 January 2025

1. STATUTORY INFORMATION

Blacklane Asphalt Limited is a private company, limited by shares , registered in Scotland. 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 and revenue recognition
Turnover represents net invoiced sales of laying and repairing roads, excluding value added tax. In respect of service contracts turnover is recognised when the company obtains the right to consideration.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2005, has been amortised evenly over its useful 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.

Financial instruments
The company only has financial assets and financial liabilities of a kind that qualify as basic financial instruments. Basic financial instruments are initially recognised at transaction value and subsequently measured at their settlement value. All loans with related parties are all repayable on demand.

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.


Blacklane Asphalt Limited (Registered number: SC274076)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

2. ACCOUNTING POLICIES - continued
Deferred tax
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.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 February 2024
and 31 January 2025 60,000
AMORTISATION
At 1 February 2024
and 31 January 2025 60,000
NET BOOK VALUE
At 31 January 2025 -
At 31 January 2024 -

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Other debtors 4,281 3,899

Blacklane Asphalt Limited (Registered number: SC274076)

Notes to the Financial Statements - continued
for the Year Ended 31 January 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 1,773 740
Amounts owed to group undertakings 222,425 181,686
Taxation and social security 51,742 104,161
Other creditors 6,578 11,138
282,518 297,725

Included within other creditors is a loan from the director. The loan is unsecured, interest free and repayable on demand.

7. LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:
2025 2024
£    £   
Within one year - 6,000

8. ULTIMATE CONTROLLING PARTY

Hall Davidson Holdings Limited (SC393295) is regarded by the director as being the company's ultimate parent company.