Blay Builders & Contractors Limited - Accounts to registrar (filleted)

REGISTERED NUMBER: 04633876 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 APRIL 2025 TO 30 APRIL 2026

FOR

BLAY BUILDERS & CONTRACTORS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Certified Accountants' Report

7

DIRECTOR:

J H Blay

SECRETARY:

Mrs L Blay

REGISTERED OFFICE:

Market House

21 Lenten Street

Alton

GU34 1HG

REGISTERED NUMBER:

04633876 (England and Wales)

ACCOUNTANTS:

Wettone Matthews Limited

Chartered Certified Accountants

Market House

21 Lenten Street

Alton

GU34 1HG

FIXED ASSETS

Intangible assets

4

-

Tangible assets

5

-

7,028

-

7,028

CURRENT ASSETS

Debtors

6

9,850

2,518

Cash at bank

2,485

6,455

12,335

8,973

CREDITORS

Amounts falling due within one year

7

13,409

17,966

NET CURRENT LIABILITIES

(1,074

)

(8,993

)

TOTAL ASSETS LESS CURRENT
LIABILITIES

(1,074

)

(1,965

)

PROVISIONS FOR LIABILITIES

-

1,335

NET LIABILITIES

(1,074

)

(3,300

)

CAPITAL AND RESERVES

Called up share capital

8

1

Retained earnings

(1,075

)

(3,301

)

SHAREHOLDERS' FUNDS

(1,074

)

(3,300

)

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 30 April 2026.

The members have not required the company to obtain an audit of its financial statements for the period ended 30 April 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.

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

The financial statements were approved by the director and authorised for issue on 21 October 2026 and were signed by:

J H Blay - Director

1.	STATUTORY INFORMATION

Blay Builders & Contractors 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill in connection with the acquisition of the business in 2003 has now been fully amortised evenly over a five year period under FRS 102.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

25% on reducing balance

Hire purchase and leasing commitments

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 period was 1 (2025 - 1 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

30,000

Disposals

(30,000

)

At 30 April 2026

-

AMORTISATION

At 1 April 2025

30,000

Eliminated on disposal

(30,000

)

At 30 April 2026

-

NET BOOK VALUE

At 30 April 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

COST

At 1 April 2025

18,128

26,350

4,188

48,666

Disposals

(18,128

)

(26,350

)

(4,188

)

(48,666

)

At 30 April 2026

-

DEPRECIATION

At 1 April 2025

18,017

20,097

3,524

41,638

Eliminated on disposal

(18,017

)

(20,097

)

(3,524

)

(41,638

)

At 30 April 2026

-

NET BOOK VALUE

At 30 April 2026

-

At 31 March 2025

111

6,253

664

7,028

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade debtors

8,782

839

Other debtors

1,068

1,679

9,850

2,518

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

Trade creditors

395

1,493

Taxation and social security

5,138

1,092

Other creditors

7,876

15,381

13,409

17,966

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

1

Ordinary

£1

1

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Blay Builders & Contractors Limited for the period ended 30 April 2026 which comprise the Income Statement, Balance Sheet and the related notes from the company's 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 accaglobal.com/rulebook.

This report is made solely to the director of Blay Builders & Contractors Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Blay Builders & Contractors Limited and state those matters that we have agreed to state to the director of Blay Builders & Contractors Limited in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at

https://www.accaglobal.com/gb/en/technical-activities/technical-resources-

search/2009/october/factsheet-163-audit-exempt-companies.html.

To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Blay Builders & Contractors Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Blay Builders & Contractors Limited. You consider that Blay Builders & Contractors Limited is exempt from the statutory audit requirement for the period.

We have not been instructed to carry out an audit or a review of the financial statements of Blay Builders & Contractors 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 financial statements.

Wettone Matthews Limited

Chartered Certified Accountants

Market House

21 Lenten Street

Alton

GU34 1HG

21 October 2026