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Company Registration No. 09584954 (England and Wales)
B&X Construction Ltd Unaudited accounts for the year ended 31 May 2026
B&X Construction Ltd Unaudited accounts Contents
Page
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B&X Construction Ltd Company Information for the year ended 31 May 2026
Director
Arben Lleshi
Company Number
09584954 (England and Wales)
Registered Office
UNIT 17 ALLIANCE COURT ALLIANCE ROAD ACTON LONDON W3 0RB ENGLAND
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B&X Construction Ltd Statement of financial position as at 31 May 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Tangible assets
156,663 
76,255 
Current assets
Inventories
160,000 
175,000 
Debtors
3,579,392 
1,575,170 
Cash at bank and in hand
1,691,913 
1,533,777 
5,431,305 
3,283,947 
Creditors: amounts falling due within one year
(790,775)
(339,028)
Net current assets
4,640,530 
2,944,919 
Net assets
4,797,193 
3,021,174 
Capital and reserves
Called up share capital
4 
4 
Profit and loss account
4,797,189 
3,021,170 
Shareholders' funds
4,797,193 
3,021,174 
For the year ending 31 May 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered 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 profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 3 September 2026 and were signed on its behalf by
Arben Lleshi Director Company Registration No. 09584954
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B&X Construction Ltd Notes to the Accounts for the year ended 31 May 2026
1
Statutory information
B&X Construction Ltd is a private company, limited by shares, registered in England and Wales, registration number 09584954. The registered office is UNIT 17 ALLIANCE COURT, ALLIANCE ROAD, ACTON, LONDON, W3 0RB, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Reducing Balance
Computer equipment
25% Straight Line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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B&X Construction Ltd Notes to the Accounts for the year ended 31 May 2026
4
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 June 2025
326,998 
6,037 
333,035 
Additions
133,941 
- 
133,941 
At 31 May 2026
460,939 
6,037 
466,976 
Depreciation
At 1 June 2025
252,057 
4,723 
256,780 
Charge for the year
52,220 
1,313 
53,533 
At 31 May 2026
304,277 
6,036 
310,313 
Net book value
At 31 May 2026
156,662 
1 
156,663 
At 31 May 2025
74,941 
1,314 
76,255 
5
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
Trade debtors
285,686 
435,334 
Other debtors
3,293,706 
1,139,836 
3,579,392 
1,575,170 
6
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
VAT
115,944 
122,538 
Trade creditors
104,569 
109,058 
Taxes and social security
568,113 
107,432 
Other creditors
2,149 
- 
790,775 
339,028 
7
Share capital
2026 
2025 
£ 
£ 
Allotted, called up and fully paid:
4 Ordinary shares of £1 each
4 
4 
8
Average number of employees
During the year the average number of employees was 7 (2025: 7).
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