REGISTERED NUMBER: 03841902 (England and Wales)

Blackhurst Construction Limited

Unaudited Financial Statements for the Year Ended 30 September 2025

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

G Fairhurst

L M Davies

Secretary:

L M Davies

Registered office:

The Royal Oak

Riley Green

Hoghton

Preston

Lancashire

PR5 0SL

Registered number:

03841902 (England and Wales)

Accountants:

Leach Briely

Craven House

32 Lee Lane

Horwich

Bolton

Greater Manchester

BL6 7BY

Fixed assets

Tangible assets

4

10,539

13,860

Current assets

Debtors

5

15,416

10,335

Cash at bank

5,433

19,019

20,849

29,354

Creditors

Amounts falling due within one year

6

27,619

39,965

Net current liabilities

(6,770

)

(10,611

)

Total assets less current liabilities

3,769

3,249

Provisions for liabilities

7

2,002

2,633

Net assets

1,767

616

Capital and reserves

Called up share capital

8

100

100

Retained earnings

1,667

516

Shareholders' funds

1,767

616

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 September 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 September 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 15 April 2026 and were signed on its behalf by:

G Fairhurst - Director

1.	Statutory information

Blackhurst Construction Limited 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 represents the total invoice value, excluding Value Added Tax of civil engineering contracting services provided by the company during the year.

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

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Taxation

The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year.

Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

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 3 (2024 - 4 ) .

4.	Tangible fixed assets

Plant and

Motor

machinery

vehicles

Totals

£

£

£

Cost

At 1 October 2024

and 30 September 2025

9,250

28,995

38,245

Depreciation

At 1 October 2024

7,367

17,018

24,385

Charge for year

377

2,944

3,321

At 30 September 2025

7,744

19,962

27,706

Net book value

At 30 September 2025

1,506

9,033

10,539

At 30 September 2024

1,883

11,977

13,860

5.

Debtors: amounts falling due within one year

2025

2024

£

£

Trade debtors

15,099

10,063

Other debtors

317

272

15,416

10,335

6.

Creditors: amounts falling due within one year

2025

2024

£

£

Trade creditors

1,492

30

Taxation and social security

4,325

7,707

Other creditors

21,802

32,228

27,619

39,965

7.	Provisions for liabilities

2025

2024

£

£

Deferred tax

2,002

2,633

Deferred

tax

£

Balance at 1 October 2024

2,633

Credit to Statement of Income and Retained Earnings during year

(631

)

Balance at 30 September 2025

2,002

8.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

1

100

100