Company registration number 05176001 (England and Wales)
LANCASHIRE BLAST CLEANING LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
PAGES FOR FILING WITH REGISTRAR
Ridehalgh Limited
Chartered Accountants
Ethos House
Ground Floor
4 York Street
Clitheroe
Lancashire
BB7 2DL
LANCASHIRE BLAST CLEANING LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
LANCASHIRE BLAST CLEANING LIMITED
BALANCE SHEET
AS AT 31 JULY 2025
31 July 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
3
1,600
2,000
Tangible assets
4
85,224
44,415
86,824
46,415
Current assets
Stocks
2,750
2,250
Debtors
750
750
Cash at bank and in hand
44,261
31,292
47,761
34,292
Creditors: amounts falling due within one year
(25,825)
(29,547)
Net current assets
21,936
4,745
Total assets less current liabilities
108,760
51,160
Creditors: amounts falling due after more than one year
(45,083)
(21,968)
Provisions for liabilities
(21,000)
(9,000)
Net assets
42,677
20,192
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
42,676
20,191
Total equity
42,677
20,192
LANCASHIRE BLAST CLEANING LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 JULY 2025
31 July 2025
- 2 -

In accordance with section 444 of the Companies Act 2006, all of the members of the company have consented to the preparation of abridged financial statements pursuant to paragraph 1A of Schedule 1 to the Small Companies and Groups (Accounts and Directors’ Report) Regulations (SI 2008/409)(b).

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

The financial statements were approved and signed by the director and authorised for issue on 14 October 2025
Mr IG Payne
Director
Company Registration No. 05176001
LANCASHIRE BLAST CLEANING LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2025
- 3 -
1
Accounting policies
Company information

Lancashire Blast Cleaning Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Dens, Meadowhead Lane, Darwen, Lancashire, BB3 0LF.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 25 years.

LANCASHIRE BLAST CLEANING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 4 -
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Plant and equipment
25% Reducing balance
Equipment
10% Reducing balance
Motor vehicles
25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.7
Financial instruments
Basic financial assets

Basic financial assets, which debtors, cash and bank balances, are recognised at amortised cost.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans are recognised at amortised cost.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

1.10
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

LANCASHIRE BLAST CLEANING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
1
Accounting policies
(Continued)
- 5 -
1.11
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
3
Intangible fixed assets
Goodwill
£
Cost
At 1 August 2024 and 31 July 2025
10,000
Amortisation and impairment
At 1 August 2024
8,000
Amortisation charged for the year
400
At 31 July 2025
8,400
Carrying amount
At 31 July 2025
1,600
At 31 July 2024
2,000
LANCASHIRE BLAST CLEANING LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2025
- 6 -
4
Tangible fixed assets
Total
£
Cost
At 1 August 2024
51,006
Additions
51,690
At 31 July 2025
102,696
Depreciation and impairment
At 1 August 2024
6,591
Depreciation charged in the year
10,881
At 31 July 2025
17,472
Carrying amount
At 31 July 2025
85,224
At 31 July 2024
44,415
2025-07-31 2024-08-01 false false false 14 October 2025 CCH Software CCH Accounts Production 2025.200 No description of principal activity Mr I G Payne 05176001 2024-08-01 2025-07-31 05176001 2025-07-31 05176001 2024-07-31 05176001 core:Goodwill 2025-07-31 05176001 core:Goodwill 2024-07-31 05176001 core:CurrentFinancialInstruments core:WithinOneYear 2025-07-31 05176001 core:CurrentFinancialInstruments core:WithinOneYear 2024-07-31 05176001 core:Non-currentFinancialInstruments core:AfterOneYear 2025-07-31 05176001 core:Non-currentFinancialInstruments core:AfterOneYear 2024-07-31 05176001 core:ShareCapital 2025-07-31 05176001 core:ShareCapital 2024-07-31 05176001 core:RetainedEarningsAccumulatedLosses 2025-07-31 05176001 core:RetainedEarningsAccumulatedLosses 2024-07-31 05176001 bus:Director1 2024-08-01 2025-07-31 05176001 core:Goodwill 2024-08-01 2025-07-31 05176001 core:PlantMachinery 2024-08-01 2025-07-31 05176001 core:ComputerEquipment 2024-08-01 2025-07-31 05176001 core:MotorVehicles 2024-08-01 2025-07-31 05176001 2023-08-01 2024-07-31 05176001 core:Goodwill 2024-07-31 05176001 2024-07-31 05176001 bus:PrivateLimitedCompanyLtd 2024-08-01 2025-07-31 05176001 bus:SmallCompaniesRegimeForAccounts 2024-08-01 2025-07-31 05176001 bus:FRS102 2024-08-01 2025-07-31 05176001 bus:AuditExemptWithAccountantsReport 2024-08-01 2025-07-31 05176001 bus:FullAccounts 2024-08-01 2025-07-31 xbrli:pure xbrli:shares iso4217:GBP