Black Ox Construction Limited - Filleted accounts

Registered number

08334797

Black Ox Construction Limited

Filleted Accounts

31 March 2026

Black Ox Construction Limited
Registered number:		08334797
Balance Sheet
as at 31 March 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		712,509			648,750

Current assets
Debtors	4	12,540			11,088
Cash at bank and in hand		60,380			20,186
		72,920			31,274

Creditors: amounts falling due within one year	5	(60,241)			(71,300)

Net current assets			12,679			(40,026)

Total assets less current liabilities			725,188			608,724

Creditors: amounts falling due after more than one year	6		(329,308)			(321,916)



Net assets			395,880			286,808

Capital and reserves
Called up share capital			1			1
Revaluation reserve	7		77,500			-
Profit and loss account			318,379			286,807

Shareholders' funds			395,880			286,808

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




Mr Tomas Aug
Director
Approved by the board on 23 September 2026

Black Ox Construction Limited
Notes to the Accounts
for the year ended 31 March 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Intangible fixed assets
	Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Motor vehicles			25% straight line
	Plant and machinery			20% straight line
	Office equipment			30% straight line
	Land and buildings			Nil

	Investments
	Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees					2026		2025
Number							Number

	Average number of persons employed by the company					1		1


3	Tangible fixed assets
		Land and buildings		Plant and machinery etc		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2025	627,766		18,829		39,374		685,969
	Additions	-		7,064		1,250		8,314
	Surplus on revaluation	62,000		-		-		62,000
	At 31 March 2026	689,766		25,893		40,624		756,283

	Depreciation
	At 1 April 2025	-		11,940		25,279		37,219
	Charge for the year	-		3,109		3,446		6,555
	At 31 March 2026	-		15,049		28,725		43,774

	Net book value
	At 31 March 2026	689,766		10,844		11,899		712,509
	At 31 March 2025	627,766		6,889		14,095		648,750


4	Debtors					2026		2025
£							£

	Trade debtors					12,540		11,088


5	Creditors: amounts falling due within one year					2026		2025
£							£

	Trade creditors					85		100
	Taxation and social security costs					23,025		24,671
	Other creditors					37,131		46,529
						60,241		71,300


6	Creditors: amounts falling due after one year					2026		2025
£							£

	Bank loans					329,308		321,916


7	Revaluation reserve					2026		2025
£							£

	Gain on revaluation of land and buildings					62,000		-
	Deferred taxation arising on the revaluation of land and buildings					15,500		-

	At 31 March 2026					77,500		-


8	Controlling party
	Mr Tomas Aug is the sole sharehholder and director of the company.

9	Other information

	Black Ox Construction Limited is a private company limited by shares and incorporated in England. Its registered office is:
	1 Chapel Lane
	Meare
	Glastonbury
	Somerset
	BA6 9TJ