REGISTERED NUMBER: 03343234 (England and Wales)

Report of the Directors and

Unaudited Financial Statements for the Year Ended 30 April 2026

for

BLACK MARBLE LIMITED

Page

Company Information

1

Report of the Directors

2

Income Statement

3

Balance Sheet

4

Notes to the Financial Statements

6

DIRECTORS:

R Hogg

R J Fennell

SECRETARY:

R J Fennell

REGISTERED OFFICE:

Woodland House

Woodland Park

Bradford Road, Chain Bar

Cleckheaton

West Yorkshire

BD19 6BW

REGISTERED NUMBER:

03343234 (England and Wales)

ACCOUNTANTS:

S Burgess & Co Ltd

11 Slayleigh Avenue

Sheffield

South Yorkshire

S10 3RA

The directors present their report with the financial statements of the company for the year ended 30 April 2026.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of the provision of IT software development, consultancy, and related project services.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 May 2025 to the date of this report.

R Hogg

R J Fennell

Other changes in directors holding office are as follows:

G Ley - resigned 1 April 2026

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

R J Fennell - Director

11 August 2026

TURNOVER

1,585,255

1,867,018

Cost of sales

111,725

83,998

GROSS PROFIT

1,473,530

1,783,020

Administrative expenses

1,407,942

1,548,590

65,588

234,430

Other operating income

-

1,650

OPERATING PROFIT

65,588

236,080

Interest receivable and similar income

867

2,952

PROFIT BEFORE TAXATION

66,455

239,032

Tax on profit

16,788

74,437

PROFIT FOR THE FINANCIAL YEAR

49,667

164,595

FIXED ASSETS

Intangible assets

5

516,881

409,877

Tangible assets

6

13,394

25,379

530,275

435,256

CURRENT ASSETS

Debtors

7

222,106

79,558

Cash at bank and in hand

486,472

539,823

708,578

619,381

CREDITORS

Amounts falling due within one year

8

821,330

608,469

NET CURRENT (LIABILITIES)/ASSETS

(112,752

)

10,912

TOTAL ASSETS LESS CURRENT LIABILITIES

417,523

446,168

PROVISIONS FOR LIABILITIES

10

132,419

115,631

NET ASSETS

285,104

330,537

CAPITAL AND RESERVES

Called up share capital

142

142

Share premium

11

59,527

59,527

Capital redemption reserve

11

12

12

Retained earnings

11

225,423

270,856

SHAREHOLDERS' FUNDS

285,104

330,537

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 11 August 2026 and were signed on its behalf by:

R J Fennell - Director

1.	STATUTORY INFORMATION

Black Marble Limited 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.

The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.

Turnover

Turnover comprises the invoiced value, under contract, of IT software development, consultancy, and related project services, excluding value added tax. Turnover is recognised in accordance with the contract terms, with contracts ongoing over the year end treated in accordance with the accounting policy set out under the heading "work in progress".

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Software development costs are being amortised evenly over their estimated useful life of six years.

Tangible fixed assets

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

Improvements to property

-

over the life of the lease

Fixtures and fittings

-

20% on cost

Computer equipment

-

25% on cost

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Leasing commitments

Rentals paid under operating leases are charged to the profit and loss account as incurred.

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.

Work in progress

Income on work in progress contracts is recognised by reference to the valuation of the time spent on each contract at the year end.

Profit on work in progress contracts is recognised when the outcome of the contracts can be assessed with reasonable certainty, and is that amount which is estimated to reflect fairly the profit arising up to the year end. Profit on work in progress contracts is reflected in the profit and loss account as the difference between the reported turnover, and the related costs.

Debtors and creditors due within one year

Debtors and creditors with no stated interest rate, which are due within one year, are stated at the transaction price. Any losses arising from impairment are recognised in the statement of comprehensive income within administrative expenses.

Impairment

At each balance sheet date, assets are reviewed to determine whether there is any indication that any of the individual assets have suffered an impairment. If such indication exists, the recoverable amount of the asset, or the assets cash generating unit, is estimated and compared to the carrying amount. Where the carrying amount exceeds its recoverable amount, an impairment loss is recognised in the statement of comprehensive income.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 26 (2025 - 30 ) .

4.

DIVIDENDS

30.4.26

30.4.25

£

£

A Ordinary shares of £1 each

Interim

95,100

95,100

5.	INTANGIBLE FIXED ASSETS

Other

intangible

assets

£

COST

At 1 May 2025

505,282

Additions

191,217

At 30 April 2026

696,499

AMORTISATION

At 1 May 2025

95,405

Charge for year

84,213

At 30 April 2026

179,618

NET BOOK VALUE

At 30 April 2026

516,881

At 30 April 2025

409,877

Development costs capitalised are the costs incurred in the development of the latest version of the company's software known as tuServ.

6.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

and

Computer

property

fittings

equipment

Totals

£

£

£

£

COST

At 1 May 2025

and 30 April 2026

29,235

18,781

128,376

176,392

DEPRECIATION

At 1 May 2025

29,235

13,024

108,754

151,013

Charge for year

-

3,230

8,755

11,985

At 30 April 2026

29,235

16,254

117,509

162,998

NET BOOK VALUE

At 30 April 2026

-

2,527

10,867

13,394

At 30 April 2025

-

5,757

19,622

25,379

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade debtors

203,788

22,284

Amounts recoverable on

contracts

1,414

39,470

Prepayments

16,904

17,804

222,106

79,558

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.4.26

30.4.25

£

£

Trade creditors

33,533

11,452

Corporation tax

-

561

Social security and other taxes

21,542

25,085

VAT

158,811

133,781

Other creditors

8,038

11,072

Directors' current accounts

123,889

30,000

Accruals and deferred income

475,517

396,518

821,330

608,469

9.	LEASING AGREEMENTS

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

30.4.26

30.4.25

£

£

Within one year

11,912

47,650

Between one and five years

-

11,912

11,912

59,562

10.	PROVISIONS FOR LIABILITIES

30.4.26

30.4.25

£

£

Deferred tax

132,419

115,631

Deferred

tax

£

Balance at 1 May 2025

115,631

Accelerated capital allowances

(2,963

)

Other timing differences

19,751

Balance at 30 April 2026

132,419

11.

RESERVES

Capital

Retained

Share

redemption

earnings

premium

reserve

Totals

£

£

£

£

At 1 May 2025

270,856

59,527

12

330,395

Profit for the year

49,667

49,667

Dividends

(95,100

)

(95,100

)

At 30 April 2026

225,423

59,527

12

284,962