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REGISTERED NUMBER: 09455755 (England and Wales)

















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 28TH FEBRUARY 2023

FOR

BLACKSHAW ROYD EQUESTRIAN LIMITED

BLACKSHAW ROYD EQUESTRIAN LIMITED (REGISTERED NUMBER: 09455755)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28TH FEBRUARY 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BLACKSHAW ROYD EQUESTRIAN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28TH FEBRUARY 2023







DIRECTORS: Miss A N Pilling
N R Douglas-Smith





REGISTERED OFFICE: 12 Market Street
Hebden Bridge
West Yorkshire
HX7 6AD





REGISTERED NUMBER: 09455755 (England and Wales)





ACCOUNTANTS: Cresswells
12 Market Street
Hebden Bridge
West Yorkshire
HX7 6AD

BLACKSHAW ROYD EQUESTRIAN LIMITED (REGISTERED NUMBER: 09455755)

BALANCE SHEET
28TH FEBRUARY 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 11,205 21,622

CURRENT ASSETS
Stocks 22,035 19,933
Debtors 5 2,300 1,415
Cash at bank 2,930 110
27,265 21,458
CREDITORS
Amounts falling due within one year 6 19,255 34,506
NET CURRENT ASSETS/(LIABILITIES) 8,010 (13,048 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

19,215

8,574

CREDITORS
Amounts falling due after more than
one year

7

(12,000

)

(16,500

)

PROVISIONS FOR LIABILITIES 8 (2,801 ) (4,108 )
NET ASSETS/(LIABILITIES) 4,414 (12,034 )

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 10 4,412 (12,036 )
SHAREHOLDERS' FUNDS 4,414 (12,034 )

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 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.

BLACKSHAW ROYD EQUESTRIAN LIMITED (REGISTERED NUMBER: 09455755)

BALANCE SHEET - continued
28TH FEBRUARY 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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15th November 2023 and were signed on its behalf by:





Miss A N Pilling - Director


BLACKSHAW ROYD EQUESTRIAN LIMITED (REGISTERED NUMBER: 09455755)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28TH FEBRUARY 2023

1. STATUTORY INFORMATION

Blackshaw Royd Equestrian 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Improvements to property - over 20 years
Plant and machinery - 20% on cost
Computer equipment - over 3 years

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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.

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.

3. EMPLOYEES AND DIRECTORS

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

BLACKSHAW ROYD EQUESTRIAN LIMITED (REGISTERED NUMBER: 09455755)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28TH FEBRUARY 2023

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and Computer
property machinery equipment Totals
£    £    £    £   
COST
At 1st March 2022 9,412 53,183 397 62,992
Disposals - (1,323 ) (397 ) (1,720 )
At 28th February 2023 9,412 51,860 - 61,272
DEPRECIATION
At 1st March 2022 1,413 39,561 396 41,370
Charge for year 471 9,931 - 10,402
Eliminated on disposal - (1,309 ) (396 ) (1,705 )
At 28th February 2023 1,884 48,183 - 50,067
NET BOOK VALUE
At 28th February 2023 7,528 3,677 - 11,205
At 28th February 2022 7,999 13,622 1 21,622

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 2,300 1,415

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Bank loans and overdrafts 4,500 4,500
Hire purchase contracts - 4,570
Trade creditors 9,045 8,783
Directors' current accounts 3,094 14,553
Accrued expenses 2,616 2,100
19,255 34,506

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans more than 1 yr 4,500 4,500
Bank loans - 2-5 years 7,500 12,000
12,000 16,500

8. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 2,801 4,108

BLACKSHAW ROYD EQUESTRIAN LIMITED (REGISTERED NUMBER: 09455755)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28TH FEBRUARY 2023

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1st March 2022 4,108
Provided during year (1,307 )
Balance at 28th February 2023 2,801

9. CALLED UP SHARE CAPITAL



Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary A 1 1 1
1 Ordinary B 1 1 1
2 2

10. RESERVES
Retained
earnings
£   

At 1st March 2022 (12,036 )
Profit for the year 16,448
At 28th February 2023 4,412