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Company Registration No. 10254154 (England and Wales)
Black Diamond UK Development Ltd Unaudited accounts for the year ended 30 June 2023
Black Diamond UK Development Ltd Unaudited accounts Contents
Page
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Black Diamond UK Development Ltd Company Information for the year ended 30 June 2023
Director
Susan Eggleton
Company Number
10254154 (England and Wales)
Registered Office
BURWOOD COTTAGE CHALKHOUSE GREEN READING RG4 9AJ ENGLAND
Accountants
Dead Simple Accounting Suite 30, 105 London Street Reading Berkshire RG1 4QD
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Black Diamond UK Development Ltd Statement of financial position as at 30 June 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
385,000 
385,000 
Current assets
Debtors
12,950 
77,401 
Cash at bank and in hand
86 
1,447 
13,036 
78,848 
Creditors: amounts falling due within one year
(461,407)
(512,690)
Net current liabilities
(448,371)
(433,842)
Net liabilities
(63,371)
(48,842)
Capital and reserves
Called up share capital
500 
500 
Profit and loss account
(63,871)
(49,342)
Shareholders' funds
(63,371)
(48,842)
For the year ending 30 June 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 director acknowledges her 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 and authorised for issue on 22 November 2023 and were signed on its behalf by
Susan Eggleton Director Company Registration No. 10254154
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Black Diamond UK Development Ltd Notes to the Accounts for the year ended 30 June 2023
1
Statutory information
Black Diamond UK Development Ltd is a private company, limited by shares, registered in England and Wales, registration number 10254154. The registered office is BURWOOD COTTAGE, CHALKHOUSE GREEN, READING, RG4 9AJ, ENGLAND.
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.
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:
Land & buildings
2% Straight line
4
Tangible fixed assets
Land & buildings 
£ 
Cost or valuation
At cost 
At 1 July 2022
385,000 
At 30 June 2023
385,000 
Depreciation
At 30 June 2023
- 
Net book value
At 30 June 2023
385,000 
At 30 June 2022
385,000 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
- 
77,401 
Other debtors
12,950 
- 
12,950 
77,401 
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Black Diamond UK Development Ltd Notes to the Accounts for the year ended 30 June 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
VAT
270 
- 
Loans from directors
459,762 
511,315 
Accruals
1,375 
1,375 
461,407 
512,690 
7
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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