Blacker Steel Fabrications Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04837724 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2025

FOR

BLACKER STEEL FABRICATIONS LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

338,963

252,638

Investments

5

436,196

-

775,159

252,638

CURRENT ASSETS

Stocks

48,000

89,898

Debtors

6

686,620

469,458

Cash at bank and in hand

794,903

1,335,739

1,529,523

1,895,095

CREDITORS

Amounts falling due within one year

7

114,527

183,683

NET CURRENT ASSETS

1,414,996

1,711,412

TOTAL ASSETS LESS CURRENT LIABILITIES

2,190,155

1,964,050

PROVISIONS FOR LIABILITIES

79,190

63,160

NET ASSETS

2,110,965

1,900,890

CAPITAL AND RESERVES

Called up share capital

9

2

Retained earnings

2,110,963

1,900,888

SHAREHOLDERS' FUNDS

2,110,965

1,900,890

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 Profit and loss account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 5 May 2026 and were signed on its behalf by:

S J Blacker - Director

1.	STATUTORY INFORMATION

Blacker Steel Fabrications Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

04837724

Registered office:

Haygarth

Hull Road

Dunnington

York

YO19 5LR

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 as modified by the revaluation of certain assets.

These financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

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.

Short leasehold

-

33% on cost

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and loss account, 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.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

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.

Cash at bank and in hand

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

COST

At 1 October 2024

37,614

551,071

588,685

Additions

-

195,688

Disposals

-

(84,743

)

(84,743

)

At 30 September 2025

37,614

662,016

699,630

DEPRECIATION

At 1 October 2024

23,400

312,647

336,047

Charge for year

10,049

73,820

83,869

Eliminated on disposal

-

(59,249

)

(59,249

)

At 30 September 2025

33,449

327,218

360,667

NET BOOK VALUE

At 30 September 2025

4,165

334,798

338,963

At 30 September 2024

14,214

238,424

252,638

5.	FIXED ASSET INVESTMENTS

Other

investments

£

COST OR VALUATION

Revaluations

36,196

Reclassification/transfer

400,000

At 30 September 2025

436,196

NET BOOK VALUE

At 30 September 2025

436,196

Cost or valuation at 30 September 2025 is represented by:

Other

investments

£

Valuation in 2025

436,196

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade debtors

258,937

400,471

Other debtors

427,683

68,987

686,620

469,458

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

Trade creditors

70,248

75,249

Taxation and social security

41,072

105,459

Other creditors

3,207

2,975

114,527

183,683

8.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

Within one year

35,000

Between one and five years

140,000

In more than five years

3,255,000

3,290,000

3,430,000

3,465,000

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

2

Ordinary

1

2

10.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 30 September 2024 and 30 September 2025:

2025

2024

£

Balance outstanding at start of year

37,579

37,064

Amounts advanced

393,020

827

Amounts repaid

37,892

312

Balance outstanding at end of year

392,707

37,579

11.	RELATED PARTY DISCLOSURES

Included in 'Other debtors' is £392,850 (2024 : Nil) owed from Mr S Blacker. Interest has been applied to the outstanding balance at HMRCs approved interest rate.