BLACK & LIZARS LIMITED

Company Registration Number:
SC189423 (Scotland)

Unaudited abridged accounts for the year ended 30 September 2022

Period of accounts

Start date: 01 October 2021

End date: 30 September 2022

BLACK & LIZARS LIMITED

Contents of the Financial Statements

for the Period Ended 30 September 2022

Balance sheet
Notes

BLACK & LIZARS LIMITED

Balance sheet

As at 30 September 2022


Notes

2022

2021


£

£
Fixed assets
Intangible assets: 3 32,834 84,273
Tangible assets: 4 1,080,238 1,165,381
Investments: 5 416,250 416,250
Total fixed assets: 1,529,322 1,665,904
Current assets
Stocks: 126,032 220,039
Debtors:   362,553 411,002
Cash at bank and in hand: 1,644,025 1,416,320
Investments:   1,000,000 1,000,000
Total current assets: 3,132,610 3,047,361
Creditors: amounts falling due within one year:   (766,760) (988,849)
Net current assets (liabilities): 2,365,850 2,058,512
Total assets less current liabilities: 3,895,172 3,724,416
Creditors: amounts falling due after more than one year:   (1,092) (3,760)
Total net assets (liabilities): 3,894,080 3,720,656
Capital and reserves
Called up share capital: 1,189,000 1,189,000
Share premium account: 96,380 96,380
Profit and loss account: 2,608,700 2,435,276
Shareholders funds: 3,894,080 3,720,656

The notes form part of these financial statements

BLACK & LIZARS LIMITED

Balance sheet statements

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.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 09 February 2024
and signed on behalf of the board by:

Name: JOHN HARE
Status: Director

The notes form part of these financial statements

BLACK & LIZARS LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2022

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

BLACK & LIZARS LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2022

2. Employees

2022 2021
Average number of employees during the period 74 106

BLACK & LIZARS LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2022

3. Intangible Assets

Total
Cost £
At 01 October 2021 774,762
At 30 September 2022 774,762
Amortisation
At 01 October 2021 690,489
Charge for year 51,439
At 30 September 2022 741,928
Net book value
At 30 September 2022 32,834
At 30 September 2021 84,273

BLACK & LIZARS LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2022

4. Tangible Assets

Total
Cost £
At 01 October 2021 3,820,535
At 30 September 2022 3,820,535
Depreciation
At 01 October 2021 2,655,154
Charge for year 85,143
At 30 September 2022 2,740,297
Net book value
At 30 September 2022 1,080,238
At 30 September 2021 1,165,381

BLACK & LIZARS LIMITED

Notes to the Financial Statements

for the Period Ended 30 September 2022

5. Fixed investments

Cost at 1 October 2021 £466,250 less impairment to date £50,000.Carrying amount as at 30 September 2022 £416,250