Black Stanniland Limited

Black Stanniland Limited
Contents Page
For the year ended 31 March 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Black Stanniland Limited Accountants' Report For the year ended 31 March 2026
Report to the directors on the preparation of the unaudited statutory accounts of Black Stanniland Limited for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Black Stanniland Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Black Stanniland Limited, as a body, in accordance with the terms of our engagement letter dated 19 January 2021. Our work has been undertaken solely to prepare for your approval the accounts of Black Stanniland Limited and state those matters that we have agreed to state to the Board of Directors of Black Stanniland Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Black Stanniland Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Black Stanniland Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Black Stanniland Limited. You consider that Black Stanniland Limited is exempt from the statutory audit requirement for the year We have not been instructed to carry out an audit or a review of the accounts of Black Stanniland Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts for the period ended 31 March 2026. .................................................... Baranov Associates Limited 4 Academy Close Kirkby Stephen Cumbria CA17 4JG 29 October 2026 1

Black Stanniland Limited
Accountants' Report
For the year ended 31 March 2026

Report to the directors on the preparation of the unaudited statutory accounts of Black Stanniland Limited for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Black Stanniland Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the companys accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at
http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Black Stanniland Limited, as a body, in accordance with the terms of our engagement letter dated 19 January 2021. Our work has been undertaken solely to prepare for your approval the accounts of Black Stanniland Limited and state those matters that we have agreed to state to the Board of Directors of Black Stanniland Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Black Stanniland Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Black Stanniland Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Black Stanniland Limited. You consider that Black Stanniland Limited is exempt from the statutory audit requirement for the year
We have not been instructed to carry out an audit or a review of the accounts of Black Stanniland Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts for the period ended 31 March 2026.

....................................................

Baranov Associates Limited
4 Academy Close
Kirkby Stephen
Cumbria
CA17 4JG
29 October 2026

1

Black Stanniland Limited
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	20,879	27,962
		20,879	27,962
Current assets
Stocks		40,451	18,209
Debtors		43,449	28,092
Cash at bank and in hand		46,480	72,809
		130,380	119,110
Creditors: amount falling due within one year		(80,751)	(84,251)
Net current assets		49,629	34,859

Total assets less current liabilities		70,508	62,821
Creditors: amount falling due after more than one year		0	(4,167)
Provisions for liabilities		(5,533)	(7,410)
Net assets		64,975	51,244

Capital and reserves
Called up share capital	4	500	500
Profit and loss account		64,475	50,744
Shareholders' funds		64,975	51,244

For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
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.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 29 October 2026 and were signed on its behalf by:

-------------------------------
Martin Black
Director

2

Black Stanniland Limited
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

Black Stanniland Limited is a private company, limited by shares, registered in , registration number 07401740, registration address The Smiths Building, 179 Great Portland Street, London, W1W 5PL.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

Deferred taxation

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date.
Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date 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.
Current and deferred tax assets and liabilities are not discounted.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Fixtures and Fittings	15% Reducing Balance
Computer Equipment	3 Years Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the period was 5 (2025 : 5).

3.

Tangible fixed assets

Cost or valuation	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£
At 01 April 2025	47,663	5,497	3,551	56,711
Additions	-	-	-	-
Disposals	-	-	-	-
At 31 March 2026	47,663	5,497	3,551	56,711
Depreciation
At 01 April 2025	20,852	4,940	2,957	28,749
Charge for year	6,703	83	297	7,083
On disposals	-	-	-	-
At 31 March 2026	27,555	5,023	3,254	35,832
Net book values
Closing balance as at 31 March 2026	20,108	474	297	20,879
Opening balance as at 01 April 2025	26,811	557	594	27,962

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
500 Ordinary shares of £1.00 each	500		500
	500		500

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