BL Construction (North West) Ltd - Accounts to registrar (filleted)

REGISTERED NUMBER: 10689418 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

BL Construction (North West) Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

Chartered Accountants' Report

6

DIRECTOR:

R C Lehman

REGISTERED OFFICE:

Enterprise House

The Courtyard

Old Court House Road

Bromborough

Wirral

CH62 4UE

REGISTERED NUMBER:

10689418 (England and Wales)

ACCOUNTANTS:

LBW Chartered Accountants

Enterprise House

The Courtyard

Old Courthouse Road

Bromborough

Merseyside

CH62 4UE

FIXED ASSETS

Tangible assets

4

605,729

423,583

CURRENT ASSETS

Debtors

5

379,669

506,911

Cash at bank and in hand

171,928

203,799

551,597

710,710

CREDITORS

Amounts falling due within one year

6

410,187

483,131

NET CURRENT ASSETS

141,410

227,579

TOTAL ASSETS LESS CURRENT
LIABILITIES

747,139

651,162

CREDITORS

Amounts falling due after more than one year

7

3,800

13,800

NET ASSETS

743,339

637,362

CAPITAL AND RESERVES

Called up share capital

8

1

Retained earnings

9

743,338

637,361

SHAREHOLDERS' FUNDS

743,339

637,362

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

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

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 20 September 2025 and were signed by:

R C Lehman - Director

1.	STATUTORY INFORMATION

BL Construction (North West) Ltd 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.

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.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Land and

buildings

£

COST

At 1 April 2024

423,583

Additions

182,146

At 31 March 2025

605,729

NET BOOK VALUE

At 31 March 2025

605,729

At 31 March 2024

423,583

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Trade debtors

379,669

506,911

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

Bank loans and overdrafts

10,000

Trade creditors

58,834

125,272

Taxation and social security

151,184

166,425

Other creditors

190,169

181,434

410,187

483,131

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

Bank loans

3,800

13,800

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.25

31.3.24

value:

£

1

Ordinary

£1.00

1

9.

RESERVES

Retained

earnings

£

At 1 April 2024

637,361

Profit for the year

125,777

Dividends

(19,800

)

At 31 March 2025

743,338

10.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

Included in Other Creditors is an amount owing to Mr Robert Lehman of £185,968 (2024: £177,234) in relation to Directors Loan Account.

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of BL Construction (North West) Ltd for the year ended 31 March 2025 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of BL Construction (North West) Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of BL Construction (North West) Ltd and state those matters that we have agreed to state to the director of BL Construction (North West) Ltd in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than BL Construction (North West) Ltd and its director for our work or for this report.

It is your duty to ensure that BL Construction (North West) Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of BL Construction (North West) Ltd. You consider that BL Construction (North West) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of BL Construction (North West) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

LBW Chartered Accountants

Enterprise House

The Courtyard

Old Courthouse Road

Bromborough

Merseyside

CH62 4UE

Date: .............................................