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Company Registration No. 05932326 (England and Wales)
Blackthorne Building & Design Ltd Unaudited accounts for the year ended 31 December 2025
Blackthorne Building & Design Ltd Unaudited accounts Contents
Page
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Blackthorne Building & Design Ltd Company Information for the year ended 31 December 2025
Directors
Gary Sheeran Antony Sheeran
Secretary
Gary Sheeran
Company Number
05932326 (England and Wales)
Registered Office
Blackthorne Building & Design 60 Langsett Road Sheffield South Yorkshire S6 2UB England
Accountants
Neil Walker Accountancy Ltd Khepera Business Centre 9 Orgreave Road Sheffield S13 9LQ
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Blackthorne Building & Design Ltd Statement of financial position as at 31 December 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
66,765 
62,431 
Current assets
Inventories
2,477 
7,940 
Debtors
364,246 
441,211 
Cash at bank and in hand
297,740 
360,666 
664,463 
809,817 
Creditors: amounts falling due within one year
(192,325)
(324,579)
Net current assets
472,138 
485,238 
Total assets less current liabilities
538,903 
547,669 
Creditors: amounts falling due after more than one year
(20,575)
(25,929)
Provisions for liabilities
Deferred tax
(16,021)
(14,895)
Net assets
502,307 
506,845 
Capital and reserves
Called up share capital
50 
50 
Capital redemption reserve
50 
50 
Profit and loss account
502,207 
506,745 
Shareholders' funds
502,307 
506,845 
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 23 June 2026 and were signed on its behalf by
Gary Sheeran Director Company Registration No. 05932326
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Blackthorne Building & Design Ltd Notes to the Accounts for the year ended 31 December 2025
1
Statutory information
Blackthorne Building & Design Ltd is a private company, limited by shares, registered in England and Wales, registration number 05932326. The registered office is Blackthorne Building & Design, 60 Langsett Road, Sheffield, South Yorkshire, S6 2UB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Computer equipment
20% reducing balance
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Blackthorne Building & Design Ltd Notes to the Accounts for the year ended 31 December 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 January 2025
10,904 
104,738 
15,440 
131,082 
Additions
1,932 
15,995 
4,813 
22,740 
At 31 December 2025
12,836 
120,733 
20,253 
153,822 
Depreciation
At 1 January 2025
3,170 
53,031 
12,450 
68,651 
Charge for the year
2,175 
15,010 
1,221 
18,406 
At 31 December 2025
5,345 
68,041 
13,671 
87,057 
Net book value
At 31 December 2025
7,491 
52,692 
6,582 
66,765 
At 31 December 2024
7,734 
51,707 
2,990 
62,431 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
222,982 
329,400 
Accrued income and prepayments
13,287 
63,679 
Other debtors
127,977 
48,132 
364,246 
441,211 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
5,520 
5,750 
VAT
48,121 
89,826 
Trade creditors
99,781 
155,273 
Taxes and social security
30,952 
70,376 
Other creditors
561 
854 
Accruals
7,390 
2,500 
192,325 
324,579 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
20,575 
25,929 
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Blackthorne Building & Design Ltd Notes to the Accounts for the year ended 31 December 2025
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Gary Sheeran
5,067 
87,687 
- 
92,754 
Antony Sheeran
43,065 
- 
11,813 
31,252 
48,132 
87,687 
11,813 
124,006 
During the year the company made an interest free loan to the directors. The loan is repayable on demand.
9
Average number of employees
During the year the average number of employees was 14 (2024: 14).
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