Smart Building Solutions Blackburn Ltd

Smart Building Solutions Blackburn Ltd
Registered number:		11927619
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		188,869			120,624

Current assets
Debtors	4	-			7,666
Cash at bank and in hand		31,418			40,422
		31,418			48,088

Creditors: amounts falling due within one year	5	(62,732)			(73,545)

Net current liabilities			(31,314)			(25,457)

Total assets less current liabilities			157,555			95,167

Creditors: amounts falling due after more than one year	6		(123,538)			(94,079)



Net assets			34,017			1,088

Capital and reserves
Called up share capital			100			100
Profit and loss account			33,917			988

Shareholder's funds			34,017			1,088

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Allan Willey
Director
Approved by the board on 13 May 2026

Smart Building Solutions Blackburn Ltd
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.

	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 from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Plant and machinery			20% straight line method
	Motor vehicle			20% straight line method
	Fixtures and Fittings			20% straight line method

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					7		7


3	Tangible fixed assets
		Fixtures & fittings		Plant & machinery		Motor vehicle		Total
£			£		£		£
	Cost
	At 1 April 2025	-		146,894		79,146		226,040
	Additions	588		123,582		9,100		133,270
	At 31 March 2026	588		270,476		88,246		359,310

	Depreciation
	At 1 April 2025	-		63,806		41,610		105,416
	Charge for the year	118		52,655		12,252		65,025
	At 31 March 2026	118		116,461		53,862		170,441

	Net book value
	At 31 March 2026	470		154,015		34,384		188,869
	At 31 March 2025	-		83,088		37,536		120,624


4	Debtors					2026		2025
£							£

	Trade debtors					-		7,666


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Other creditors					12,915		14,992
	PAYE and national insurance					5,739		(387)
	Pensions					219		217
	Accruals					3,600		1,800
	Director's loan account					2,412		(10)
	VAT liabilities					37,847		56,933
						62,732		73,545


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Obligations under finance lease and hire purchase contracts					109,515		83,109
	Other loans					14,023		10,970
						123,538		94,079


7	Profit and loss account					2026
£

	At 1 Apr 2025					988
	Profit/(loss) for the year					32,929
	Dividend					-

	At 31 Mar 2026					33,917


8	Dividends					2026		2025
£							£

	Dividends for which the company became liable during the year:
	Dividends paid					-		30,000

						-		30,000


9	Related party transactions

	Included within the creditors at the year end is £2,412 (2025: (£10)) due to Allan Willey, the company director. During the period the company paid £61,373 of expenses on behalf of the director and the director introduced £63,795 into the company.


10	Controlling party

	The ultimate controlling party is the director and sole shareholder Mr Allan Willey.


11	Other information

	Smart Building Solutions Blackburn Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	Unit H
	Fern Mill Duckworth Hall
	Accrington
	BB5 3RQ