REGISTERED NUMBER: 10445070 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 OCTOBER 2025

FOR

BLACK AND WHITE PROPERTY MAINTENANCE LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTOR:

N R Johnson

REGISTERED OFFICE:

66 Station Road

Marston Green

Birmingham

West Midlands

B37 7BA

REGISTERED NUMBER:

10445070 (England and Wales)

ACCOUNTANTS:

TGFP

Chartered Accountants

Fulford House

Newbold Terrace

Leamington Spa

Warwickshire

CV32 4EA

FIXED ASSETS

Tangible assets

4

733

-

CURRENT ASSETS

Debtors

5

117

31,206

Cash at bank

104

-

221

31,206

CREDITORS

Amounts falling due within one year

6

34,846

27,593

NET CURRENT (LIABILITIES)/ASSETS

(34,625

)

3,613

TOTAL ASSETS LESS CURRENT LIABILITIES

(33,892

)

3,613

CREDITORS

Amounts falling due after more than one year

7

-

37,452

NET LIABILITIES

(33,892

)

(33,839

)

CAPITAL AND RESERVES

Called up and paid share capital

100

100

Retained earnings

(33,992

)

(33,939

)

(33,892

)

(33,839

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 7 July 2026 and were signed by:

N R Johnson - Director

1.	STATUTORY INFORMATION

Black and White Property Maintenance Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

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.

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.

Fixtures and fittings

-

33% on cost

Computer equipment

-

33% on cost

Financial instruments

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 statement of financial position date.

Going concern

The financial statements have been prepared on the going concern concept. This assumes that the company will achieve a profitable level of trading and will continue to enjoy the support of their bankers and creditors. The financial statements do not account for any adjustments that would be required if the company was unable to achieve these objectives.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 31 October 2024

1,235

Additions

1,100

Disposals

(1,235

)

At 30 October 2025

1,100

DEPRECIATION

At 31 October 2024

1,235

Charge for year

367

Eliminated on disposal

(1,235

)

At 30 October 2025

367

NET BOOK VALUE

At 30 October 2025

733

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Amounts owed by associates

-

367

Other debtors

117

30,839

117

31,206

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

-

9,478

Trade creditors

526

96

Taxation and social security

-

15,590

Other creditors

34,320

2,429

34,846

27,593

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

-

37,452

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 30 October 2025 and 30 October 2024:

2025

2024

£

£

N R Johnson

Balance outstanding at start of year

30,839

30,839

Amounts advanced

17,652

-

Amounts repaid

(73,992

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(25,501

)

30,839

9.	RELATED PARTY DISCLOSURES

During the year the company operated a loan with Cranberry Estates Ltd, of which the director has an involvement. At the year-end the balance outstanding from Cranberry Estates Ltd was £117 (2024 - £367). The company also operated a loan with Urban Grey Estates Ltd, of which the director has an involvement. At the year-end the balance owed to Urban Grey Estates Ltd was £7,320 (2024 - £nil).