REGISTERED NUMBER: 02030774 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2026

FOR

BOB BLACK CONSTRUCTION LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

R Black

S A C Harrison

B M Owen

REGISTERED OFFICE:

7 Quy Court

Colliers Lane

Stow-cum-Quy

Cambridge

CB25 9AU

REGISTERED NUMBER:

02030774 (England and Wales)

ACCOUNTANTS:

Chater Allan LLP

Chartered Accountants

7 Quy Court

Colliers Lane

Stow-cum-Quy

Cambridgeshire

CB25 9AU

FIXED ASSETS

Tangible assets

4

195,775

28,645

CURRENT ASSETS

Debtors

5

152,445

137,398

Cash at bank

344,563

456,673

497,008

594,071

CREDITORS

Amounts falling due within one year

6

226,493

270,521

NET CURRENT ASSETS

270,515

323,550

TOTAL ASSETS LESS CURRENT LIABILITIES

466,290

352,195

CREDITORS

Amounts falling due after more than one year

7

(11,841

)

(31,376

)

PROVISIONS FOR LIABILITIES

(21,663

)

(3,527

)

NET ASSETS

432,786

317,292

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

432,686

317,192

SHAREHOLDERS' FUNDS

432,786

317,292

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 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 8 October 2026 and were signed on its behalf by:

R Black - Director

1.	STATUTORY INFORMATION

Bob Black Construction 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.

Turnover

Turnover represents net invoiced construction work done in the year adjusted for deferred income.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2025 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2025

-

6,045

25,382

67,959

99,386

Additions

97,201

56,793

6,252

34,390

194,636

Disposals

-

(6,045

)

(18,250

)

(24,590

)

(48,885

)

At 31 March 2026

97,201

56,793

13,384

77,759

245,137

DEPRECIATION

At 1 April 2025

-

6,045

22,758

41,938

70,741

Charge for year

-

8,239

3,715

15,552

27,506

Eliminated on disposal

-

(6,045

)

(18,250

)

(24,590

)

(48,885

)

At 31 March 2026

-

8,239

8,223

32,900

49,362

NET BOOK VALUE

At 31 March 2026

97,201

48,554

5,161

44,859

195,775

At 31 March 2025

-

-

2,624

26,021

28,645

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2025

and 31 March 2026

43,369

DEPRECIATION

At 1 April 2025

17,348

Charge for year

8,674

At 31 March 2026

26,022

NET BOOK VALUE

At 31 March 2026

17,347

At 31 March 2025

26,021

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

151,070

136,023

Other debtors

1,375

1,375

152,445

137,398

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Hire purchase contracts

8,415

9,472

Trade creditors

53,573

69,316

Taxation and social security

56,243

116,450

Other creditors

108,262

75,283

226,493

270,521

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

5,285

15,661

Hire purchase contracts

6,556

15,715

11,841

31,376

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

5,285

15,661

8.	RELATED PARTY DISCLOSURES

During the year the company was controlled by the directors.

The directors received £3,000 office rent from the Company.

At the year end the Company owed the directors £104,292.