Blackburn DIY Limited

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—4

Registered number: 08971157

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		11,148		3,193

			11,148		3,193
CURRENT ASSETS
Stocks	5	75,805		137,500
Cash at bank and in hand		17,628		15,382

		93,433		152,882
Creditors: Amounts Falling Due Within One Year	6	(31,551 )		(39,577 )

NET CURRENT ASSETS (LIABILITIES)			61,882		113,305

TOTAL ASSETS LESS CURRENT LIABILITIES			73,030		116,498

Creditors: Amounts Falling Due After More Than One Year	7		(105,107 )		(117,817 )

NET LIABILITIES			(32,077 )		(1,319 )

CAPITAL AND RESERVES
Called up share capital	8		100		100
Profit and Loss Account			(32,177 )		(1,419 )

SHAREHOLDERS' FUNDS			(32,077)		(1,319)

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Blackburn DIY Limited

Balance Sheet (continued)

As At 30 April 2025

For the year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Mr Mazhar Iqbal

Director

28/04/2026

The notes on pages 3 to 4 form part of these financial statements.

1. General Information

Blackburn DIY Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08971157 . The registered office is 23 Whalley Old Road, Blackburn, Lancashire, BB1 6LU.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.

2.2. Turnover

Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	20% Reducing Balance
Motor Vehicles	20% Reducing Balance
Fixtures & Fittings	20% Reducing Balance

2.4. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 4)

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Total
	£	£	£	£
Cost
As at 1 May 2024	1,854	6,400	12,285	20,539
Additions	-	9,995	407	10,402

As at 30 April 2025	1,854	16,395	12,692	30,941

...CONTINUED

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Blackburn DIY Limited

Notes to the Financial Statements (continued)

For The Year Ended 30 April 2025

Depreciation
As at 1 May 2024	866	5,676	10,804	17,346
Provided during the period	178	1,930	339	2,447

As at 30 April 2025	1,044	7,606	11,143	19,793

Net Book Value
As at 30 April 2025	810	8,789	1,549	11,148

As at 1 May 2024	988	724	1,481	3,193

5. Stocks

	2025	2024
	£	£
Finished goods	75,805	137,500

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	26,384	33,855
VAT	4,667	5,222
Other creditors	500	500

	31,551	39,577

7. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Bank loans	13,607	30,300
Directors loan account	91,500	87,517

	105,107	117,817

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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