Company Registration No. 08689808 (England and Wales)
Blackhill Engineering Services Limited
Financial statements
for the year ended 31 August 2025
Pages for filing with the registrar
Blackhill Engineering Services Limited
Contents
Page
Statement of financial position
1
Notes to the financial statements
2 - 9
Blackhill Engineering Services Limited
Statement of financial position
As at 31 August 2025
1
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
5
91,247
136,317
Current assets
Stocks
6
272,552
443,536
Debtors
7
1,352,652
1,590,221
Cash at bank and in hand
14,738
100
1,639,942
2,033,857
Creditors: amounts falling due within one year
8
(1,156,657)
(1,153,532)
Net current assets
483,285
880,325
Total assets less current liabilities
574,532
1,016,642
Creditors: amounts falling due after more than one year
9
(1,745,257)
(2,935,378)
Provisions for liabilities
10
(60,315)
(27,069)
Net liabilities
(1,231,040)
(1,945,805)
Capital and reserves
Called up share capital
1
1
Other reserves
100,000
100,000
Profit and loss reserves
(1,331,041)
(2,045,806)
Total equity
(1,231,040)
(1,945,805)

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

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 by the board of directors and authorised for issue on 20 May 2026 and are signed on its behalf by:
A S Mitchell
Director
Company Registration No. 08689808
Blackhill Engineering Services Limited
Notes to the financial statements
For the year ended 31 August 2025
2
1
Accounting policies
Company information

Blackhill Engineering Services Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Airfield, Dunkeswell, Honiton, Devon, England, EX14 4LF.

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.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of the parent entity SC Group-Global Limited. These consolidated financial statements are available from its registered office, The Airfield, Dunkeswell Airfield, Honiton, EX14 4LF.

1.2
Going concern

At the time of approving these financial statements, the directors have a reasonable expectation that the business has adequate resources to continue in operational existence for the foreseeable future. true

As part of making the above assessment, the directors continue to review the business in the current trading environment and in particular the adequacy of its current banking facilities and its access to additional facilities should these be required. The Company has an on demand bank facility that is renewable on an annual basis and believe that this will continue to be renewed at the current levels in line with previous years. The directors continue to test their assumptions with forecasts being reviewed regularly and ongoing discussions with lenders and banks to explore opportunities to increase facilities if appropriate.

The latest budget has been reviewed, sensitised and a number of differing scenarios produced under different planning assumptions. A number of projects which are under contract, have positively contributed to the underpinning of the revenues for the business for the forthcoming year regardless of which scenario is considered. Although these scenarios, show a reduction of revenues and margins over the period, the plans that remain in place to conserve cash and mitigate the effect drops of this magnitude in the forecast, the scenarios continue to indicate that the business will be able to operate positively and effectively.

Following these reviews, the directors have a reasonable expectation that the business has adequate resources to continue in operational existence for the foreseeable future. Therefore, the directors consider it to be appropriate to prepare the accounts on a going concern basis.

Blackhill Engineering Services Limited
Notes to the financial statements (continued)
For the year ended 31 August 2025
1
Accounting policies (continued)
3
1.3
Turnover

Turnover comprises revenue receivable by the company in respect of goods and services supplied during the year, exclusive of value added tax and trade discounts.

Goods

Turnover from the sale of goods is recognised when the goods are physically delivered to the customer or when substantially all the risks and rewards are transferred, whichever is earlier.

Services

Turnover from the supply of services represents the value of services provided during the year to the extent that there is a right to consideration and is recorded at the fair value of the consideration due.

Long term contract revenue

Where a contract has only partly been complete at the balance sheet date, turnover is calculated by reference to the value of work performed to date as a proportion of the total contract value. Where payments are received from customers in advance of services provided, the amounts are recorded as deferred income and included as part of creditors due within one year. Turnover which has not been invoiced is included within amounts recoverable under contracts. Revenues derived from variations on contracts are recognised only when they have been accepted by the customer.

1.4
Intangible fixed assets - goodwill

Goodwill arising on trade and assets represents the excess of the fair value of the consideration over the fair value of the identifiable assets and liabilities 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 5 years.

1.5
Tangible fixed assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets over their estimated useful lives, as follows:

Leasehold improvements
10% straight line
Other property, plant and equipment
25% straight line
Fixtures, fittings & equipment
20% - 25% straight line
1.6
Stocks

Stock and work in progress are valued at the lower of cost and net realisable value, after due regard for obsolete and slow moving stocks. Net realisable value is based on selling price less anticipated costs to completion and selling costs. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Blackhill Engineering Services Limited
Notes to the financial statements (continued)
For the year ended 31 August 2025
1
Accounting policies (continued)
4
1.7
Financial instruments
Classification

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the net assets of the company.

Recognition and measurement

Financial instruments are recognised when the company becomes party to the contractual provisions of the instrument and derecognised when in the case of assets, the contractual rights to cash flows from the assets expire or substantially all the risks and rewards of ownership are transferred to another party, or in the case of liabilities, when the company's obligations are discharged, expire or are cancelled.

The company holds the following financial instruments:

- Short term trade and other debtors and creditors,

- Short and Long term intra group creditors; and

- Bank balances

All of the financial instruments of the company are considered to be basic financial instruments. Such instruments are initially measured at transaction price, including transaction costs. Those instruments considered current are subsequently carried at the undiscounted amount of the cash or other consideration expected to be paid or received, after taking account of impairment adjustments. Long term instruments are subsequently measured at amortised cost using the effective interest rate method.

1.8
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 income statement 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.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Where items recognised in other comprehensive income or equity are chargeable to or deductible for tax purposes, the resulting current or deferred tax expense or income is presented in the same component of comprehensive income or equity as the transaction or other event that resulted in the tax expense or income. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

Blackhill Engineering Services Limited
Notes to the financial statements (continued)
For the year ended 31 August 2025
1
Accounting policies (continued)
5
1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

The company operates an employee share ownership plan (ESOP) trust and has de facto control of the shares held by the trust and bears their benefits and risks. The company records assets and liabilities of the trust as its own. Consideration paid by the ESOP scheme for shares of the company is deducted from equity. Finance costs and administrative expenses incurred by the company in relation to the ESOP are recognised on an accruals basis.

1.10
Retirement benefits

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

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 statement of financial position 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.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

1.12

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Blackhill Engineering Services Limited
Notes to the financial statements (continued)
For the year ended 31 August 2025
6
2
Critical accounting judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Recognition of costs on long term contracts

Revenue in relation to long term contracts is recognised under a stage of completion basis. The costs attributable to the contract are subsequently recognised by applying a gross profit margin that is estimated to be achieved on completion of the contract. Calculations of the margin requires management judgements to be made which include monitoring forecasts and assessing the estimated costs to complete.

3
Employees

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

2025
2024
Number
Number
Total
8
9
4
Intangible fixed assets
Goodwill
£
Cost
At 1 September 2024 and 31 August 2025
5,106
Amortisation and impairment
At 1 September 2024 and 31 August 2025
5,106
Carrying amount
At 31 August 2025
-
0
At 31 August 2024
-
0
Blackhill Engineering Services Limited
Notes to the financial statements (continued)
For the year ended 31 August 2025
7
5
Tangible fixed assets
Leasehold improvements
Other property, plant and equipment
Fixtures, fittings & equipment
Total
£
£
£
£
Cost
At 1 September 2024
429,595
473,115
110,438
1,013,148
Additions
-
0
1,770
7,338
9,108
Disposals
-
0
(59,569)
(775)
(60,344)
At 31 August 2025
429,595
415,316
117,001
961,912
Depreciation and impairment
At 1 September 2024
346,528
446,062
84,241
876,831
Depreciation charged in the year
32,901
13,014
8,262
54,177
Eliminated in respect of disposals
-
0
(59,568)
(775)
(60,343)
At 31 August 2025
379,429
399,508
91,728
870,665
Carrying amount
At 31 August 2025
50,166
15,808
25,273
91,247
At 31 August 2024
83,067
27,053
26,197
136,317
6
Stocks
2025
2024
£
£
Raw materials and consumables
267,864
200,899
Work in progress
4,688
242,637
272,552
443,536
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
118,404
3,883
Amounts owed by group undertakings
746,641
958,947
Other debtors
149,065
195,994
Prepayments and accrued income
338,542
431,397
1,352,652
1,590,221
Blackhill Engineering Services Limited
Notes to the financial statements (continued)
For the year ended 31 August 2025
8
8
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
479
478,346
Obligations under finance leases
-
0
4,020
Trade creditors
398,128
238,139
Amounts owed to group undertakings
27,888
274,953
Corporation tax
237,724
87,335
Other taxation and social security
12,249
7,694
Other creditors
1,524
1,815
Accruals and deferred income
478,665
61,230
1,156,657
1,153,532

Finance lease liabilities are secured over the assets in which they relate.

9
Creditors: amounts falling due after more than one year
2025
2024
£
£
Amounts owed to group undertakings
1,745,257
2,935,378

Finance lease liabilities are secured over the assets in which they relate.

10
Provisions for liabilities
2025
2024
£
£
Other provisions
50,000
-
Deferred tax liabilities
10,315
27,069
60,315
27,069
Movements on provisions apart from deferred tax liabilities:
Other provisions
£
Additional provisions in the year
50,000

The company implements contingency provisions for unforeseen costs in the delivery of long-term contracts based on management's assessment of risks. When risks are resolved or costs are incurred the provisions are written back.

Blackhill Engineering Services Limited
Notes to the financial statements (continued)
For the year ended 31 August 2025
9
11
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Statutory Auditors:
Saffery LLP
Date of audit report:
20 May 2026
12
Financial commitments, guarantees and contingent liabilities

An unlimited multilateral company guarantee has been given to the group's bankers by SC Group-Global Limited, SC Innovation-Global Limited, Proteum Limited, Blackhill Engineering Services Limited and Supacat Limited covering all the present and future indebtedness and liabilities to the bank howsoever arising. All amounts owed to the group's bankers are secured by fixed and floating charges over the assets of the companies.

13
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2025
2024
£
£
20,000
62,466

The amount of non-cancellable operating lease payments recognised as an expense during the year was £60,000 (2024: £60,000).

14
Related party transactions

The company has taken advantage of the exemption in FRS 102 Section 1A from disclosing transactions with its parent company and other members of the group.

Balances owed to and from group companies are disclosed within the notes to the financial statements.

15
Parent company

The company's immediate parent and ultimate controlling party is SC Group-Global Limited, incorporated in England and Wales. SC Group-Global Limited is the parent company of the smallest group for which consolidated financial statements are drawn up of which the company is a member.

These financial statements are available upon request from Companies House. The address of the parent company's registered office is that of the company as stated in note 1.

2025-08-31 2024-09-01 false false false 20 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr R S N Ames Mr S J Austen Mr A S Mitchell Neil Davies 08689808 2024-09-01 2025-08-31 08689808 2025-08-31 08689808 2024-08-31 08689808 core:PlantMachinery 2025-08-31 08689808 core:FurnitureFittings 2025-08-31 08689808 core:LandBuildings 2024-08-31 08689808 core:PlantMachinery 2024-08-31 08689808 core:FurnitureFittings 2024-08-31 08689808 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 08689808 core:CurrentFinancialInstruments core:WithinOneYear 2024-08-31 08689808 core:Non-currentFinancialInstruments core:AfterOneYear 2025-08-31 08689808 core:Non-currentFinancialInstruments core:AfterOneYear 2024-08-31 08689808 core:ShareCapital 2025-08-31 08689808 core:ShareCapital 2024-08-31 08689808 core:OtherMiscellaneousReserve 2025-08-31 08689808 core:OtherMiscellaneousReserve 2024-08-31 08689808 core:RetainedEarningsAccumulatedLosses 2025-08-31 08689808 core:RetainedEarningsAccumulatedLosses 2024-08-31 08689808 bus:Director3 2024-09-01 2025-08-31 08689808 core:Goodwill 2024-09-01 2025-08-31 08689808 core:LandBuildings core:LongLeaseholdAssets 2024-09-01 2025-08-31 08689808 core:PlantMachinery 2024-09-01 2025-08-31 08689808 core:FurnitureFittings 2024-09-01 2025-08-31 08689808 2023-09-01 2024-08-31 08689808 core:NetGoodwill 2024-08-31 08689808 core:NetGoodwill 2025-08-31 08689808 core:NetGoodwill 2024-08-31 08689808 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-08-31 08689808 core:PlantMachinery 2024-08-31 08689808 core:FurnitureFittings 2024-08-31 08689808 2024-08-31 08689808 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-08-31 08689808 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-09-01 2025-08-31 08689808 core:CurrentFinancialInstruments 2025-08-31 08689808 core:CurrentFinancialInstruments 2024-08-31 08689808 core:Non-currentFinancialInstruments 2025-08-31 08689808 core:Non-currentFinancialInstruments 2024-08-31 08689808 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 08689808 bus:FRS102 2024-09-01 2025-08-31 08689808 bus:Audited 2024-09-01 2025-08-31 08689808 bus:Director1 2024-09-01 2025-08-31 08689808 bus:Director2 2024-09-01 2025-08-31 08689808 bus:SmallCompaniesRegimeForAccounts 2024-09-01 2025-08-31 08689808 bus:FullAccounts 2024-09-01 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP