REGISTERED NUMBER: 07543362 (England and Wales)

ABRIDGED UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2026

FOR

BLACKBURN MARSHALL CONSTRUCTION (NE) LTD

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

N S Williamson

SECRETARY:

Mrs V E Williamson

REGISTERED OFFICE:

Wooler Street

Darlington

Co. Durham

DL1 1RQ

REGISTERED NUMBER:

07543362 (England and Wales)

FIXED ASSETS

Tangible assets

4

54,340

55,384

CURRENT ASSETS

Stocks

325

250

Debtors

232,755

205,305

Cash at bank and in hand

122,578

115,838

355,658

321,393

CREDITORS

Amounts falling due within one year

278,274

277,113

NET CURRENT ASSETS

77,384

44,280

TOTAL ASSETS LESS CURRENT LIABILITIES

131,724

99,664

CREDITORS

Amounts falling due after more than one year

(22,025

)

(13,209

)

PROVISIONS FOR LIABILITIES

(3,438

)

(6,592

)

NET ASSETS

106,261

79,863

CAPITAL AND RESERVES

Called up share capital

7,000

7,000

Capital redemption reserve

3,000

3,000

Retained earnings

96,261

69,863

SHAREHOLDERS' FUNDS

106,261

79,863

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

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

The director acknowledges his 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.

All the members have consented to the preparation of an abridged Statement of Income and Retained Earnings and an abridged Balance Sheet for the year ended 31 March 2026 in accordance with Section 444(2A) of the Companies Act 2006.

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 director and authorised for issue on 7 September 2026 and were signed by:

N S Williamson - Director

1.	STATUTORY INFORMATION

Blackburn Marshall Construction (NE) 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 the total amount receivable by the company for work done, excluding VAT, and as adjusted for amounts recoverable on contracts.

When the outcome of a transaction can be estimated reliably, turnover in respect of construction work is recognised by reference to the stage of completion at the balance sheet date. Where the outcome cannot be measured reliably, turnover is recognised only to the extent that expenses incurred are recoverable.

Tangible fixed assets

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

Computer equipment 20% straight line

Plant and equipment 25% reducing balance

Motor vehicles 33% reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Amounts recoverable on contracts

Work done which is unbilled but which is complete to a stage where the full recoverable amount to that point should be recognised under UITF40 is included in amounts recoverable on contracts at expected selling price less a discount for uncertainty.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2025 - 13 ) .

4.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 April 2025

193,134

Additions

20,470

Disposals

(8,041

)

At 31 March 2026

205,563

DEPRECIATION

At 1 April 2025

137,750

Charge for year

21,458

Eliminated on disposal

(7,985

)

At 31 March 2026

151,223

NET BOOK VALUE

At 31 March 2026

54,340

At 31 March 2025

55,384

5.	FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £18,470 (2025 £32,635)