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REGISTERED NUMBER: 13217633 (England and Wales)
























UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2023

FOR

BLACK CAT PROPERTY INVESTMENTS LTD

BLACK CAT PROPERTY INVESTMENTS LTD (REGISTERED NUMBER: 13217633)

CONTENTS OF THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2023










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BLACK CAT PROPERTY INVESTMENTS LTD

COMPANY INFORMATION
For The Year Ended 31 March 2023







DIRECTORS: Mr J Butler
Mrs A K Butler





REGISTERED OFFICE: Equinox House
Clifton Park Avenue
Shipton Road
York
North Yorkshire
YO30 5PA





REGISTERED NUMBER: 13217633 (England and Wales)





ACCOUNTANTS: Fortus North Limited
Business Advisors & Accountants
5&6 Manor Court
Manor Garth
Scarborough
North Yorkshire
YO11 3TU

BLACK CAT PROPERTY INVESTMENTS LTD (REGISTERED NUMBER: 13217633)

BALANCE SHEET
31 March 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 6,556 5,450
Investment property 5 330,000 269,797
336,556 275,247

CURRENT ASSETS
Cash at bank 11,711 2,922

CREDITORS
Amounts falling due within one year 6 96,072 101,910
NET CURRENT LIABILITIES (84,361 ) (98,988 )
TOTAL ASSETS LESS CURRENT LIABILITIES 252,195 176,259

CREDITORS
Amounts falling due after more than
one year

7

(191,241

)

(187,465

)

PROVISIONS FOR LIABILITIES - (1,036 )
NET ASSETS/(LIABILITIES) 60,954 (12,242 )

CAPITAL AND RESERVES
Called up share capital 8 100 100
Retained earnings 60,854 (12,342 )
SHAREHOLDERS' FUNDS 60,954 (12,242 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 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.

BLACK CAT PROPERTY INVESTMENTS LTD (REGISTERED NUMBER: 13217633)

BALANCE SHEET - continued
31 March 2023


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.

The financial statements were approved by the Board of Directors and authorised for issue on 24 October 2023 and were signed on its behalf by:





Mr J Butler - Director


BLACK CAT PROPERTY INVESTMENTS LTD (REGISTERED NUMBER: 13217633)

NOTES TO THE FINANCIAL STATEMENTS
For The Year Ended 31 March 2023


1. STATUTORY INFORMATION

Black Cat Property Investments Ltd 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.

These financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £1.

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.
Plant and machinery etc - 20% on reducing balance

Investment property
Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

Cash at bank and in hand
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown with borrowings in current liabilities.

BLACK CAT PROPERTY INVESTMENTS LTD (REGISTERED NUMBER: 13217633)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2023


2. ACCOUNTING POLICIES - continued

Going concern
At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company is being supported by the directors and shareholders and this is intended to continue for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 April 2022 6,812
Additions 2,534
At 31 March 2023 9,346
DEPRECIATION
At 1 April 2022 1,362
Charge for year 1,428
At 31 March 2023 2,790
NET BOOK VALUE
At 31 March 2023 6,556
At 31 March 2022 5,450

5. INVESTMENT PROPERTY
Total
£   
FAIR VALUE
At 1 April 2022 269,797
Revaluations 60,203
At 31 March 2023 330,000
NET BOOK VALUE
At 31 March 2023 330,000
At 31 March 2022 269,797

Fair value at 31 March 2023 is represented by:
£   
Valuation in 2023 60,203
Cost 269,797
330,000

BLACK CAT PROPERTY INVESTMENTS LTD (REGISTERED NUMBER: 13217633)

NOTES TO THE FINANCIAL STATEMENTS - continued
For The Year Ended 31 March 2023


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other creditors 96,072 101,910

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
2023 2022
£    £   
Bank loans 191,241 187,465

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
100 Ordinary 1 100 100