12231179falseLetting of Real Estate2021-10-012022-09-30http://www.companieshouse.gov.uk/2021-09-30http://www.companieshouse.gov.uk/pt:ShareCapital2021-09-30http://www.companieshouse.gov.uk/cd:Director12021-10-012022-09-30http://www.companieshouse.gov.uk/pt:ShareCapital2022-09-30http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12021-10-012022-09-30http://www.companieshouse.gov.uk/cd:RegisteredOffice2021-10-012022-09-30http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2021-10-012022-09-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2022-09-30http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2021-09-30http://www.companieshouse.gov.uk/2021-10-012022-09-30http://www.companieshouse.gov.uk/2021-09-30http://www.companieshouse.gov.uk/cd:FRS1022021-10-012022-09-30http://www.companieshouse.gov.uk/2022-09-30http://www.companieshouse.gov.uk/cd:FullAccounts2021-10-012022-09-30http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2021-10-012022-09-30iso4217:GBPxbrli:sharesxbrli:pure
Registered number: 12231179

Black Cat Re Limited

UNAUDITED ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022

Prepared By:
Lever Bros & Co
Chartered Accountants
First Floor, 690 Great West Road
Osterley Village
Isleworth
TW7 4PU

Black Cat Re Limited

ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022
DIRECTORS
A Shaked
REGISTERED OFFICE
First Floor 690 Great West Road
Osterley Village
Isleworth
TW7 4PU
COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 12231179
ACCOUNTANTS
Lever Bros & Co
Chartered Accountants
First Floor, 690 Great West Road
Osterley Village
Isleworth
TW7 4PU

Black Cat Re Limited

ACCOUNTS
FOR THEYEARENDED30 SEPTEMBER 2022
CONTENTS
Page
Directors' Report-
Accountants' Report-
Statement Of Comprehensive Income-
Balance Sheet3
Notes To The Accounts4
The following do not form part of the statutory financial statements:
Trading And Profit And Loss Account-
Profit And Loss Account Summaries-

Black Cat Re Limited

BALANCE SHEET AT 30 September 2022
20222021
Notes££
FIXED ASSETS
Tangible assets1,842,8641,842,864
CURRENT ASSETS
Debtors41,1651,165
Cash at bank and in hand37,577129,497
38,742130,662
CREDITORS: Amounts falling due within one year51,821,6021,926,831
NET CURRENT LIABILITIES(1,782,860)(1,796,169)
TOTAL ASSETS LESS CURRENT LIABILITIES60,00446,695
CAPITAL AND RESERVES
Called up share capital72,0002,000
Profit and loss account58,00444,695
SHAREHOLDERS' FUNDS60,00446,695
For the year ending 30 September 2022 the company was entitled to exemption 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.
Approved by the board on 26 October 2023 and signed on their behalf by
.............................
A Shaked
Director

Black Cat Re Limited

NOTES TO THE ACCOUNTS
FOR THE YEAR ENDED 30 SEPTEMBER 2022
1. ACCOUNTING POLICIES
1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .
1b. Investment Properties
Investment properties are included in the financial statements at open market value. No depreciation is provided on such property in compliance with the Financial Reporting Standard for Smaller Entities. This departure from Companies Act requirements is necessary to show a true and fair view.
1c. Taxation
Taxation represents the sum of tax currently payable and deferred tax. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period. Deferred tax is recognised on all timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period.
1d. Turnover
Turnover represents the total value of rental income receivable during the year. The total turnover of the company for the year has been dervied from its principal activity wholly undertaken in th UK.
1e. Statutory Information
Black Cat Re Limited is a private company, limited by shares, incorporated in England and Wales. The company's registered number is 12231179 and registered office address is First Floor 690 Great West Road, Osterley Village, Isleworth, United Kingdom, TW7 4PU.
1f. Financial Instruments
The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities

Black Cat Re Limited

2. EMPLOYEES
20222021
No.No.
Average number of employees--
3. INVESTMENT PROPERTIES
Investment
PropertiesTotal
££
Fair value
At 1 October 20211,842,8641,842,864
At 30 September 20221,842,8641,842,864
The freehold investment properties are stated at open market value on a current usage basis at the directors valuation, at the balance sheet date. The freehold properties have not been depreciated over their useful economic lives as required by the Companies Act 2006 in order that the financial statements give a true and fair view.
The effect of following the Companies Act 2006 treatment would be as follows:
Tangible fixed assets included at a valuation would have been included on a historical cost basis at £1,842,864, (2021: £1,842,864), depreciation of £110,572 (2021: £73,714), and net book value of £1,732,292 (2021: £1,769,150).
4. DEBTORS 20222021
££
Amounts falling due within one year
Other debtors1,1651,165
1,1651,165
5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
20222021
££
Taxation and social security13,05518,555
Directors current account2,9102,910
Loans1,769,1671,869,586
Other creditors35,09035,090
Accruals1,380690
1,821,6021,926,831

Black Cat Re Limited

6. SECURED CREDITORS
20222021
££
Amount of bank loans and overdrafts which are secured1,769,1671,869,586
7. SHARE CAPITAL 20222021
££
Allotted, issued and fully paid:
2,000 Ordinary shares of £1 each2,0002,000
2,0002,000