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Registered number: 03646898
| UNAUDITED FINANCIAL STATEMENTS
| FOR THE YEAR ENDED 31 MARCH 2026
| BIANCO SALE LIMITED
BIANCO SALE LIMITED |  |
COMPANY INFORMATION
Directors | A J Sale
| A Vane
Company secretary | A Vane
Registered number | 03646898
Registered office | 4th Floor
| 95 Gresham Street
| London
| EC2V 7AB
Accountants | Menzies LLP
| Chartered Accountants
| Magna House
| 18-32 London Road
| Staines-Upon-Thames
| TW18 4BP
BIANCO SALE LIMITED |  |
CONTENTS
| Page
Statement of financial position | 1 - 2
Statement of changes in equity | 3
Notes to the financial statements | 4 - 9
BIANCO SALE LIMITED REGISTERED NUMBER:03646898 |  |
STATEMENT OF FINANCIAL POSITION AS AT 31 MARCH 2026
|  | 2026 |  | 2025
Note |  | £ |  | £
Fixed assets |  |  |  |  |
Tangible assets | 4 |  | 37,713 |  | 27,164
|  |  | 37,713 |  | 27,164
Current assets |  |  |  |  |
Debtors: amounts falling due within one year | 5 | 666,933 |  | 1,150,791 |
Cash at bank and in hand |  | 741,624 |  | 377,770 |
|  | 1,408,557 |  | 1,528,561 |
Creditors: amounts falling due within one year | 7 | (1,012,869) |  | (583,693) |
Net current assets |  |  | 395,688 |  | 944,868
Total assets less current liabilities |  |  | 433,401 |  | 972,032
Creditors: amounts falling due after more than one year | 8 |  | - |  | (1,667)
Provisions for liabilities |  |  |  |  |
Deferred tax |  | (3,488) |  | (6,791) |
|  |  | (3,488) |  | (6,791)
Net assets |  |  | 429,913 |  | 963,574
Capital and reserves |  |  |  |  |
Called up share capital |  |  | 100 |  | 100
Profit and loss account |  |  | 429,813 |  | 963,474
|  |  | 429,913 |  | 963,574
Page 1
BIANCO SALE LIMITED REGISTERED NUMBER:03646898 |  |
STATEMENT OF FINANCIAL POSITION (CONTINUED) AS AT 31 MARCH 2026 The directors consider that the Company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006. The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements. The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. The Company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime. The financial statements were approved and authorised for issue by the board and were signed on its behalf by:
A Vane
Director
Date: 5 August 2026
The notes on pages 4 to 9 form part of these financial statements. Page 2
BIANCO SALE LIMITED |  |
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED 31 MARCH 2026
| Called up share capital | Profit and loss account | Total equity
| £ | £ | £
At 1 April 2024 | 100 | 705,399 | 705,499
Comprehensive income for the year |  |  |
Profit for the year | - | 658,075 | 658,075
Contributions by and distributions to owners |  |  |
Dividends: Equity capital | - | (400,000) | (400,000)
At 1 April 2025 | 100 | 963,474 | 963,574
Comprehensive income for the year |  |  |
Profit for the year | - | 621,736 | 621,736
Contributions to Trust | - | (1,155,397) | (1,155,397)
At 31 March 2026 | 100 | 429,813 | 429,913
| The notes on pages 4 to 9 form part of these financial statements.
Page 3
BIANCO SALE LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
1. | General information
Bianco Sale Limited is a private company limited by shares incorporated in England and Wales. The address of the principal place of business is Courtney House, 62 Jarvis Road, Croydon, Surrey, CR2 6HU. The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £. 2.Accounting policies
| 2.1 | Basis of preparation of financial statements
The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view. The following principal accounting policies have been applied:
| 2.2 | Turnover
Turnover is recognised to the extent that it is probable that the economic benefits will flow to the Company and the turnover can be reliably measured. Turnover is generated by building engineering consultancy and is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
| 2.3 | Operating leases: the Company as lessee
Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.
| 2.4 | Interest income
Interest income is recognised in profit or loss using the effective interest method.
| 2.5 | Pensions
Defined contribution pension plan The Company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Company pays fixed contributions into a separate entity. Once the contributions have been paid the Company has no further payment obligations. The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the statement of financial position. The assets of the plan are held separately from the Company in independently administered funds. Page 4
BIANCO SALE LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.6 | Current and deferred taxation
The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively. The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company operates and generates income. Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that: ∙The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits; and ∙Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met. Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.
| 2.7 | Tangible fixed assets
Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, using the straight-line method. Depreciation is provided on the following basis:
|  |  |  | Fixtures and fittings | - | 25% on a straight line basis per annum
|  |  |  | Office equipment | - | 25% on a straight line basis per annum
The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.
| 2.8 | Provisions for liabilities
Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties. Increases in provisions are generally charged as an expense to profit or loss. Page 5
BIANCO SALE LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026 2.Accounting policies (continued)
| 2.9 | Financial instruments
The Company has elected to apply the provisions of Section 11 “Basic Financial Instruments” of FRS 102 to all of its financial instruments.
| 2.10 | Dividends
Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.
3. | Employees
| The average monthly number of employees, including directors, during the year was 24 (2025 -22).
Page 6
BIANCO SALE LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
4. | Tangible fixed assets
|  | Plant and machinery etc.
|  | £
| Cost or valuation |
| At 1 April 2025 | 76,151
| Additions | 28,467
| At 31 March 2026 | 104,618
| Depreciation |
| At 1 April 2025 | 48,987
| Charge for the year on owned assets | 17,918
| At 31 March 2026 | 66,905
| Net book value |
| At 31 March 2026 | 37,713
| At 31 March 2025 | 27,164
5. | Debtors
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Trade debtors | 84,287 | 48,972
| Other debtors | 98,850 | 700,295
| Prepayments and accrued income | 483,796 | 401,524
|  | 666,933 | 1,150,791
Page 7
BIANCO SALE LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
6. | Transactions with directors
Included within other debtors are the following advances and credits to directors which subsisted during the year ended 31 March 2026 and the year ended 31 March 2025.
|  | 2026 | 2025
|  | £ | £
| Balance outstanding at the start of year | 479,491 | 307,828
| Amount advanced | 249,957 | 571,663
| Amount repaid | (729,448) | (400,000)
|  | - | 479,491
| Interest is not being charged on this loan. The loan is repayable on demand.
7. | Creditors: Amounts falling due within one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | 1,667 | 10,000
| Trade creditors | 203,583 | 103,201
| Corporation tax | 253,655 | 286,427
| Other taxation and social security | 223,951 | 166,811
| Other creditors | 28,012 | 7,254
| Accruals and deferred income | 302,001 | 10,000
|  | 1,012,869 | 583,693
8. | Creditors: Amounts falling due after more than one year
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Bank loans | - | 1,667
|  | - | 1,667
Page 8
BIANCO SALE LIMITED |  |
NOTES TO THE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026
9. | Loans
| Analysis of the maturity of loans is given below:
|  |  |  |  | 2026 | 2025
|  |  |  |  | £ | £
| Amounts falling due within one year |  |
| Bank loans | 1,667 | 10,000
|  | 1,667 | 10,000
| Amounts falling due 2-5 years |  |
| Bank loans | - | 1,667
|  | - | 1,667
|  | 1,667 | 11,667
Page 9