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Company Registration No. 13199606 (England and Wales)
BLACK SALT SHEEN LIMITED Unaudited accounts for the year ended 28 February 2023
BLACK SALT SHEEN LIMITED Unaudited accounts Contents
Page
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BLACK SALT SHEEN LIMITED Company Information for the year ended 28 February 2023
Directors
Sanjay Patel Deven Patel
Company Number
13199606 (England and Wales)
Registered Office
505-507 UPPER RICHMOND ROAD WEST LONDON SW14 7DE UNITED KINGDOM
Accountants
RMR Partnership LLP 3rd Floor, Vyman House 104 College Road Harrow Middlesex HA1 1BQ
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BLACK SALT SHEEN LIMITED Statement of financial position as at 28 February 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
38,925 
16,288 
Current assets
Inventories
4,030 
2,703 
Debtors
14,132 
9,125 
Cash at bank and in hand
139,290 
74,859 
157,452 
86,687 
Creditors: amounts falling due within one year
(166,158)
(193,321)
Net current liabilities
(8,706)
(106,634)
Net assets/(liabilities)
30,219 
(90,346)
Capital and reserves
Called up share capital
90 
90 
Profit and loss account
30,129 
(90,436)
Shareholders' funds
30,219 
(90,346)
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 16 May 2023 and were signed on its behalf by
Sanjay Patel Director Company Registration No. 13199606
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BLACK SALT SHEEN LIMITED Notes to the Accounts for the year ended 28 February 2023
1
Statutory information
BLACK SALT SHEEN LIMITED is a private company, limited by shares, registered in England and Wales, registration number 13199606. The registered office is 505-507 UPPER RICHMOND ROAD WEST, LONDON, SW14 7DE, UNITED KINGDOM.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% as per reducing balance method
Fixtures & fittings
20% as per reducing balance method
Computer equipment
33.33% as per straight line method
4
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 March 2022
16,183 
1,650 
1,158 
18,991 
Additions
10,493 
16,829 
1,981 
29,303 
At 28 February 2023
26,676 
18,479 
3,139 
48,294 
Depreciation
At 1 March 2022
2,159 
303 
241 
2,703 
Charge for the year
4,087 
2,011 
568 
6,666 
At 28 February 2023
6,246 
2,314 
809 
9,369 
Net book value
At 28 February 2023
20,430 
16,165 
2,330 
38,925 
At 28 February 2022
14,024 
1,347 
917 
16,288 
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BLACK SALT SHEEN LIMITED Notes to the Accounts for the year ended 28 February 2023
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
5,007 
- 
Other debtors
9,125 
9,125 
14,132 
9,125 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
39,261 
16,934 
Trade creditors
25,272 
55,893 
Taxes and social security
9,176 
8,508 
Other creditors
81,904 
92,250 
Loans from directors
1,420 
13,653 
Accruals
9,125 
6,083 
166,158 
193,321 
Included in other creditors is an amount of £27,500 owing to the Shareholders of the company. These loans were repaid post the year end.
7
Average number of employees
During the year the average number of employees was 15 (2022: 10).
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