Blackdyke Engineers Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 00873515

Blackdyke Engineers Limited

Filleted Unaudited Abridged Financial Statements

For the year ended

31 July 2025

Blackdyke Engineers Limited

Abridged Statement of Financial Position

31 July 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		258,325	242,520

Current assets

Stocks	62,737	52,659
Debtors	1,060,576	1,306,602
Cash at bank and in hand	1,897	2,951
	------------	------------
	1,125,210	1,362,212

Creditors: amounts falling due within one year	199,317		405,321
	------------		------------
Net current assets		925,893	956,891
		------------	------------
Total assets less current liabilities		1,184,218	1,199,411

Creditors: amounts falling due after more than one year	8,000	8,000
	------------	------------
Net assets	1,176,218	1,191,411
	------------	------------

Capital and reserves

Called up share capital	10,700	10,700
Profit and loss account	1,165,518	1,180,711
	------------	------------
Shareholders funds	1,176,218	1,191,411
	------------	------------

These abridged financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the abridged statement of income and retained earnings has not been delivered.

For the year ending 31st July 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its abridged financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of abridged financial statements .

All of the members have consented to the preparation of the abridged statement of income and retained earnings and the abridged statement of financial position for the year ending 31st July 2025 in accordance with Section 444(2A) of the Companies Act 2006.

Blackdyke Engineers Limited

Abridged Statement of Financial Position (continued)

31 July 2025

These abridged financial statements were approved by the board of directors and authorised for issue on 20 July 2026 , and are signed on behalf of the board by:

Mr R A Lawson
Director

Company registration number: 00873515

Blackdyke Engineers Limited

Notes to the Abridged Financial Statements

Year ended 31st July 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Barras Lane Industrial Estate, Dalston, Carlisle, Cumbria, CA5 7ND.

2. Statement of compliance

These abridged financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The abridged financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The abridged financial statements are prepared in sterling, which is the functional currency of the entity.

Disclosure exemptions

No cash flow statement has been presented for the company.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities or income and expenses. Any estimate that has a degree of uncertainty or where judgement has been exercised in a particular area is expressly disclosed within the relevant accounting policy.

Revenue recognition

Turnover represents the total invoice value, excluding value added tax, of sales made and work done during the year and derives from the company's ordinary activities

Corporation tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date where transactions or events have occurred at that date that will result in an obligation to pay more, or a right to pay less or to receive more tax. Deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred tax is measured on an undiscounted basis at the tax rates that are expected to apply in the periods in which timing differences reverse, based on tax rates and laws enacted or substantively enacted at the balance sheet date.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Fixtures, Fittings and Equipment	-	20% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Financial instruments

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities. Where the contractual obligations of financial instruments (including share capital) are equivalent to a similar debt instrument, those financial instruments are classed as financial liabilities. Financial liabilities are presented as such in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability. Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 13 (2024: 15 ).

5. Tangible assets

	£
Cost
At 1st August 2024	801,338
Additions	37,480
	---------
At 31st July 2025	838,818
	---------
Depreciation
At 1st August 2024	558,818
Charge for the year	21,675
	---------
At 31st July 2025	580,493
	---------
Carrying amount
At 31st July 2025	258,325
	---------
At 31st July 2024	242,520
	---------

6. Contingencies

The company has given an unlimited guarantee to HSBC Bank plc to secure the bank overdraft of its parent undertaking. At 31st July 2025 the parent undertaking bank accounts were in credit.

7. Related party transactions

Transactions with the parent undertaking, Lawson Engineers Limited during the year were as follows:

		2025	2024
		£	£

Purchases	(27,225)	(93,953)
Rent	(51,905)	(49,909)
Sales	1,177,470	2,515,493
Management fee receivable	360,000	500,000

Balances due from and to the parent undertaking are disclosed in notes 7 and 8 respectively. Included within the inter company debtors account with Lawson Engineers Limited is a loan balance of £246,001 (2024:£246,001) there have been no advances or repayments of the loan during the year and interest is not charged, the amount is repayable on demand, the remaining balance is items relating to trade undertaken on an arms length basis.

8. Controlling party

The company's parent undertaking is Lawson Engineers Limited, registered in England. Registered Number 1797799. The director of the parent undertaking believes there is no ultimate controlling party as no shareholder owns greater than 50% of the company.