Company registration number: 13971070
Annual report and unaudited financial statements
for the year ended 31 March 2026
for
B & L Homes Limited
Pages for filing with the Registrar
Company registration number: 13971070
B & L Homes Limited
Balance sheet
as at 31 March 2026
31 Mar 26 31 Mar 25
Note £ £ £ £
Fixed assets
Tangible assets 4 2,710,000 1,010,000
2,710,000 1,010,000
Current assets
Stocks 1,108,319 368,843
Debtors 31,896 14,372
Cash at bank and in hand 20,597 3,358
1,160,812 386,573
Creditors: amounts falling due within one year
(277,364) (131,071)
Net current assets 883,448 255,502
Total assets less current liabilities 3,593,448 1,265,502
Creditors: Amounts falling due after more than one year
(3,094,458) (1,215,914)
NET ASSETS 498,990 49,588
Capital and reserves
Called up share capital 1 1
Revaluation reserve 498,158 -
Profit and loss account 831 49,587
TOTAL EQUITY 498,990 49,588
The company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies for the year ended 31 March 2026.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges their responsibilities to comply with the Companies Act 2006 in respect to accounting records and the preparation of financial statements.
1
Company registration number: 13971070
B & L Homes Limited
Balance sheet - continued
as at 31 March 2026
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 Profit and loss account has not been delivered to the Registrar.
Signed by:
Mr B Ingoe, Director
23 October 2026
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B & L Homes Limited
Notes to the financial statements
for the year ended 31 March 2026
1 Company information
B & L Homes Limited is a private company registered in England and Wales. Its registered number is 13971070. The company is limited by shares. Its registered office is 247 Bury Old Road, Manchester, Lancashire, M25 1JE.
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 historic cost convention.
Going concern
In preparing these financial statements, the director has assessed whether there are any material uncertainties related to events or conditions that cast significant doubt upon the company’s ability to continue as a going concern. In making this assessment, the director takes into account all available information about the future which is at least 12 months from the date that the financial statements are authorised for issue.
The director considers that the company has adequate resources to continue in business for the foreseeable future and that it is appropriate to adopt the going concern basis in preparing the financial statements.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, Value Added Tax and other sales taxes.
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.
Land and buildings:
Freehold property -
Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
Work in progress is valued at the lower of cost and net realisable value. Cost is calculated using the first -in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.
3 Average number of employees
During the year the average number of employees was 3 (2025 - 1).
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B & L Homes Limited
Notes to the financial statements - continued
for the year ended 31 March 2026
4 Tangible fixed assets
Land and buildings
£
Cost
At 1 April 2025 1,010,000
Additions 1,700,000
At 31 March 2026 2,710,000
Depreciation
At 31 March 2026 -
Net book value
At 31 March 2026 2,710,000
At 31 March 2025 1,010,000
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