REGISTERED NUMBER: 10679784 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Black Mountains Archaeology Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr R L Lewis

Mrs E A Lewis

REGISTERED OFFICE:

The Innovation Centre

Festival Drive

Victoria Business Park

Ebbw Vale

Blaenau Gwent

NP23 8XA

REGISTERED NUMBER:

10679784 (England and Wales)

ACCOUNTANTS:

Golden Valley Accountancy Limited

Unit 4

Westwood Industrial Estate

Pontrilas

Herefordshire

HR2 0EL

FIXED ASSETS

Tangible assets

4

69,000

59,965

CURRENT ASSETS

Debtors

5

77,592

249,216

Cash at bank

20,964

68,158

98,556

317,374

CREDITORS

Amounts falling due within one year

6

110,128

241,435

NET CURRENT (LIABILITIES)/ASSETS

(11,572

)

75,939

TOTAL ASSETS LESS CURRENT LIABILITIES

57,428

135,904

CREDITORS

Amounts falling due after more than one year

7

470

32,335

NET ASSETS

56,958

103,569

CAPITAL AND RESERVES

Called up share capital

1

1

Retained earnings

56,957

103,568

SHAREHOLDERS' FUNDS

56,958

103,569

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 directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 December 2025 and were signed on its behalf by:

Mr R L Lewis - Director

1.	STATUTORY INFORMATION

Black Mountains Archaeology 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.

Plant and machinery etc

-

20% on reducing balance

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 12 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

and

Motor

Computer

fittings

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

25,480

40,754

20,520

86,754

Additions

16,640

-

11,825

28,465

Disposals

(2,388

)

-

(1,091

)

(3,479

)

At 31 March 2025

39,732

40,754

31,254

111,740

DEPRECIATION

At 1 April 2024

11,212

8,150

7,427

26,789

Charge for year

5,885

6,520

4,844

17,249

Eliminated on disposal

(905

)

-

(393

)

(1,298

)

At 31 March 2025

16,192

14,670

11,878

42,740

NET BOOK VALUE

At 31 March 2025

23,540

26,084

19,376

69,000

At 31 March 2024

14,268

32,604

13,093

59,965

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

74,895

246,519

Other debtors

2,697

2,697

77,592

249,216

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

-

6,324

Hire purchase contracts

-

3,035

Trade creditors

5,922

16,796

Taxation and social security

95,898

131,661

Other creditors

8,308

83,619

110,128

241,435

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

470

27,702

Hire purchase contracts

-

4,633

470

32,335