REGISTERED NUMBER: 05814504 (England and Wales)

Black Sheep Business Communications Ltd

Unaudited Financial Statements for the Year Ended 31 January 2026

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

M J Lloyd

D C Lloyd

I Storvik-Lloyd

S A Lloyd

Registered office:

1st Floor Meridian House

5 Longworth Road

Horwich

Bolton

Greater Manchester

BL6 7BA

Registered number:

05814504 (England and Wales)

Accountants:

Leach Briely

Craven House

32 Lee Lane

Horwich

Bolton

Greater Manchester

BL6 7BY

Fixed assets

Tangible assets

4

1,702

2,128

Current assets

Stocks

8,500

8,000

Debtors

5

62,174

35,068

Cash at bank and in hand

316,076

182,286

386,750

225,354

Creditors

Amounts falling due within one year

6

373,327

225,590

Net current assets/(liabilities)

13,423

(236

)

Total assets less current liabilities

15,125

1,892

Provisions for liabilities

8

426

327

Net assets

14,699

1,565

Capital and reserves

Called up share capital

9

100

100

Retained earnings

14,599

1,465

Shareholders' funds

14,699

1,565

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 January 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 January 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Board of Directors and authorised for issue on 14 July 2026 and were signed on its behalf by:

S A Lloyd - Director

1.	Statutory information

Black Sheep Business Communications 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.

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 sales consideration receivable, excluding value added tax.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

20% on reducing balance

Tangible assets are initially recorded at cost and are subsequently stated at cost less any accumulated depreciation and impairment losses.

Stocks

Stock is measured at estimated cost.

Financial instruments

The company only enters into basic financial instruments that result in the recognition of the financial assets and liabilities such as trade and other debtors and creditors. These are measured at amortised cost and assessed at the end of each reporting period for objective evidence of impairment. If objective evidence of impairment is found, an impairment loss is recognised in the statement of income and retained earnings.

Taxation

The taxation expense represents the aggregate amount of current tax recognised in the reporting year . Tax is recognised in the statement of income and retained earnings. Current tax is recognised on taxable profit for the current year.

Current tax is measured at the amounts of tax expected to be paid using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	Employees and directors

The average number of employees during the year was 9 (2025 - 7 ) .

4.	Tangible fixed assets

Computer

equipment

£

Cost

At 1 February 2025

and 31 January 2026

5,218

Depreciation

At 1 February 2025

3,090

Charge for year

426

At 31 January 2026

3,516

Net book value

At 31 January 2026

1,702

At 31 January 2025

2,128

5.

Debtors: amounts falling due within one year

2026

2025

£

£

Trade debtors

59,616

34,272

Other debtors

2,558

796

62,174

35,068

6.

Creditors: amounts falling due within one year

2026

2025

£

£

Trade creditors

61,896

68,730

Amounts owed to group undertakings

155

1,000

Taxation and social security

91,032

39,562

Other creditors

220,244

116,298

373,327

225,590

7.	Leasing agreements

Minimum lease payments under non-cancellable operating leases fall due as follows:

2026

2025

£

£

Within one year

8,941

-

Between one and five years

13,215

-

22,156

-

8.	Provisions for liabilities

2026

2025

£

£

Deferred tax

426

327

Deferred

tax

£

Balance at 1 February 2025

327

Charge to Statement of Income and Retained Earnings during year

99

Balance at 31 January 2026

426

9.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

100

Ordinary

1

100

100