Black Country Reclamation Limited

	Page
Abridged Balance Sheet	1—2
Notes to the Abridged Financial Statements	3—4

Registered number: 02727406

		2024		2023
	Notes	£	£	£	£
CURRENT ASSETS
Stocks		1,241,664		1,241,664
Debtors		307,120		311,486
Cash at bank and in hand		3,154		1,153

		1,551,938		1,554,303
Creditors: Amounts Falling Due Within One Year		(925,403 )		(887,991 )

NET CURRENT ASSETS (LIABILITIES)			626,535		666,312

TOTAL ASSETS LESS CURRENT LIABILITIES			626,535		666,312

NET ASSETS			626,535		666,312

CAPITAL AND RESERVES
Called up share capital	4		66,000		66,000
Other reserves			33		33
Profit and Loss Account			560,502		600,279

SHAREHOLDERS' FUNDS			626,535		666,312

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Black Country Reclamation Limited

Abridged Balance Sheet (continued)

As At 31 December 2024

For the year ending 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 31 December 2024 in accordance with section 444(2A) of the Companies Act 2006.

On behalf of the board

Mrs M C Birch

Director

4 September 2025

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Black Country Reclamation Limited is a private company, limited by shares, incorporated in England & Wales, registered number 02727406 . The registered office is The Lodge, Warstone Road, Essington, Wolverhampton, WV11 2AR.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Going Concern Disclosure

The directors have identified material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern, however, the going concern basis remains appropriate.

2.3. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

2.4. Stocks and Work in Progress

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 stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

2.5. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Black Country Reclamation Limited

Notes to the Abridged Financial Statements (continued)

For The Year Ended 31 December 2024

2.5. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: NIL (2023: NIL)

4. Share Capital

	2024	2023
	£	£
Allotted, Called up and fully paid	66,000	66,000

5. Related Party Transactions

Two of the directors made interest free loans to the company.

Mrs J Price £190 (2023: £190). No terms are set down for repayment.

Mr RT Bishop £22000 (2023: £22000). No terms are set down for repayment.

The company made an interest free loan to R T Bishop Limited a company under the control of the directors. The amount owing at 31 December 2024 was £307,000. (2023: £307,000). There are no terms set down for repayment.

The company owed the following amounts at the 31 December 2024 to Companies under the controll of the Directors:

J And R Plant Hire Limited £277,962 (2023: £277,962). This loan is interest free and repayable upon demand.

JPE (Holdings) Limited £619,122 (2023: £585,236). Interest has been charged in respect of this loan.

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