Blackedge Cask & Craft Ltd

Blackedge Cask & Craft Ltd
Contents Page
For the year ended 30 April 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

Blackedge Cask & Craft Ltd
Statement of Financial Position
As at 30 April 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	13,857	15,193
		13,857	15,193
Current assets
Stocks		4,652	5,011
Debtors		0	1,943
Cash at bank and in hand		23,240	6,674
		27,892	13,628
Creditors: amount falling due within one year		(31,458)	(21,782)
Net current assets		(3,566)	(8,154)

Total assets less current liabilities		10,291	7,039
Creditors: amount falling due after more than one year		(10,278)	(6,945)
Net assets		13	94

Capital and reserves
Called up share capital	4	2	2
Profit and loss account		11	92
Shareholders' funds		13	94

For the year ended 30 April 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 03 July 2026 and were signed on its behalf by:

-------------------------------
Wayne Roper Roper
Director

1

Blackedge Cask & Craft Ltd
Notes to the Abridged Financial Statements
For the year ended 30 April 2026

General Information

Blackedge Cask & Craft Ltd is a private company, limited by shares, registered in England and Wales, registration number 11938703, registration address Moreton Mill,Hampson Street, Horwich, Bolton, Greater Manchester, BL6 7JH.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

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 (as applied to small entities by Section 1A of the standard)

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Plant and Machinery	10% Reducing Balance
Fixtures and Fittings	20% Reducing Balance
Computer Equipment	33.33% 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. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 3 (2025 : 3).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 May 2025	2,128	18,402	991	21,521
Additions	1,652	-	-	1,652
Disposals	-	-	-	-
At 30 April 2026	3,780	18,402	991	23,173
Depreciation
At 01 May 2025	795	5,025	508	6,328
Charge for year	216	2,675	97	2,988
On disposals	-	-	-	-
At 30 April 2026	1,011	7,700	605	9,316
Net book values
Closing balance as at 30 April 2026	2,769	10,702	386	13,857
Opening balance as at 01 May 2025	1,333	13,377	483	15,193

4.

Share Capital

Authorised
2 Class A shares of £1.00 each

Allotted, called up and fully paid	2026 £		2025 £
2 Class A shares of £1.00 each	2		2
	2		2

2


Registered Number: 11938703
England and Wales
BLACKEDGE CASK & CRAFT LTD

Abridged Accounts

Period of accounts Start date: 01 May 2025 End date: 30 April 2026