Company Registration No. SC473006 (Scotland)
Blackburn Fencing Ltd
Filleted accounts
for the year ended 31 March 2025
Blackburn Fencing Ltd
Filleted accounts
Contents
Blackburn Fencing Ltd
Company Information
for the year ended 31 March 2025
Directors
Alan Blackburn
Eleanor Blackburn
Company Number
SC473006 (Scotland)
Registered Office
Newton House
Insch Road
Avoch
IV9 8RD
Scotland
Accountants
Cameron Consulting (Scotland) Ltd
7 Poles Road
Dornoch
IV25 3HP
Blackburn Fencing Ltd
Statement of financial position
as at 31 March 2025
Tangible assets
343,115
313,829
Cash at bank and in hand
219,455
153,162
Creditors: amounts falling due within one year
(134,485)
(192,546)
Net current assets
142,883
89,392
Total assets less current liabilities
485,998
403,221
Creditors: amounts falling due after more than one year
(68,243)
(79,149)
Provisions for liabilities
Deferred tax
(84,860)
(75,285)
Net assets
332,895
248,787
Called up share capital
2
2
Profit and loss account
332,893
248,785
Shareholders' funds
332,895
248,787
For the year ending 31 March 2025 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 22 September 2025 and were signed on its behalf by
Alan Blackburn
Director
Company Registration No. SC473006
Blackburn Fencing Ltd
Notes to the Accounts
for the year ended 31 March 2025
Blackburn Fencing Ltd is a private company, limited by shares, registered in Scotland, registration number SC473006. The registered office is Newton House, Insch Road, Avoch, IV9 8RD, Scotland.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
straight line over 5-7 years
Motor vehicles
straight line over 4 years
Fixtures & fittings
straight line over 5 years
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Blackburn Fencing Ltd
Notes to the Accounts
for the year ended 31 March 2025
4
Intangible fixed assets
Goodwill
5
Tangible fixed assets
Land & buildings
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At 1 April 2024
6,124
484,986
-
491,110
Additions
-
217,000
2,673
219,673
Disposals
-
(129,500)
-
(129,500)
At 31 March 2025
6,124
572,486
2,673
581,283
At 1 April 2024
1,225
176,056
-
177,281
Charge for the year
1,225
89,221
891
91,337
On disposals
-
(30,450)
-
(30,450)
At 31 March 2025
2,450
234,827
891
238,168
At 31 March 2025
3,674
337,659
1,782
343,115
At 31 March 2024
4,899
308,930
-
313,829
Amounts falling due within one year
Trade debtors
43,008
128,776
Blackburn Fencing Ltd
Notes to the Accounts
for the year ended 31 March 2025
7
Creditors: amounts falling due within one year
2025
2024
Bank loans and overdrafts
10,000
10,000
Obligations under finance leases and hire purchase contracts
40,487
60,189
Trade creditors
12,647
80,839
Taxes and social security
44,319
16,544
Loans from directors
-
2,398
8
Creditors: amounts falling due after more than one year
2025
2024
Obligations under finance leases and hire purchase contracts
65,170
67,135
Brought
Forward
Advance/
credit
Repaid
Carried
Forward
10
Average number of employees
During the year the average number of employees was 1 (2024: 1).