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REGISTERED NUMBER: 05593536 (England and Wales)












Unaudited Financial Statements for the Year Ended 31 August 2023

for

Black Rock Grill Ltd

Black Rock Grill Ltd (Registered number: 05593536)






Contents of the Financial Statements
for the Year Ended 31 August 2023




Page

Company Information 1

Chartered Certified Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Black Rock Grill Ltd

Company Information
for the Year Ended 31 August 2023







DIRECTORS: P D Hatter
Mrs L D H Gibson





SECRETARY: Mrs D M Hatter





REGISTERED OFFICE: The Round Store
Chilbolton Down Farm
Chilbolton Down
Stockbridge
Hampshire
SO20 6BU





REGISTERED NUMBER: 05593536 (England and Wales)





ACCOUNTANTS: Sherringtons
Chartered Certified Accountants
South Building
Upper Farm
Wootton St Lawrence
Basingstoke
Hampshire
RG23 8PE

Chartered Certified Accountants' Report to the Board of Directors
on the Unaudited Financial Statements of
Black Rock Grill Ltd

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Black Rock Grill Ltd for the year ended 31 August 2023 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://www.accaglobal.com/rulebook.

This report is made solely to the Board of Directors of Black Rock Grill Ltd, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Black Rock Grill Ltd and state those matters that we have agreed to state to the Board of Directors of Black Rock Grill Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Black Rock Grill Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and loss of Black Rock Grill Ltd. You consider that Black Rock Grill Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Black Rock Grill Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






Sherringtons
Chartered Certified Accountants
South Building
Upper Farm
Wootton St Lawrence
Basingstoke
Hampshire
RG23 8PE


4 April 2024

Black Rock Grill Ltd (Registered number: 05593536)

Balance Sheet
31 August 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 4 12,764 1,048

CURRENT ASSETS
Stocks 266,092 255,313
Debtors 5 79,014 71,229
Cash at bank 37,134 111,134
382,240 437,676
CREDITORS
Amounts falling due within one year 6 (86,372 ) (77,096 )
NET CURRENT ASSETS 295,868 360,580
TOTAL ASSETS LESS CURRENT
LIABILITIES

308,632

361,628

CREDITORS
Amounts falling due after more than one
year

7

(10,471

)

-

PROVISIONS FOR LIABILITIES (2,425 ) (199 )
NET ASSETS 295,736 361,429

CAPITAL AND RESERVES
Called up share capital 1,176 1,000
Retained earnings 294,560 360,429
SHAREHOLDERS' FUNDS 295,736 361,429

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 August 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 August 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.

Black Rock Grill Ltd (Registered number: 05593536)

Balance Sheet - continued
31 August 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 4 April 2024 and were signed on its behalf by:





P D Hatter - Director


Black Rock Grill Ltd (Registered number: 05593536)

Notes to the Financial Statements
for the Year Ended 31 August 2023

1. STATUTORY INFORMATION

Black Rock Grill Ltd 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.

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 represents the value of goods and services supplied excluding value added tax.

Turnover relating to the retailing of dining equipment is recognised when the sale is invoiced to the customer. The sale is invoiced at the time of delivery.

Turnover includes lease income from operating and finance leases. Income from operating leases is recognised on a straight line basis over the period of the lease. Deposits forfeited due to the breach of contract terms are recognised as turnover.

Turnover relating to sales under finance leases is recognised when the goods are delivered.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - Various rates

Stocks
Stock is valued at the lower of cost and net realisable value. Cost is determined by the net invoiced value. Net realisable value represents the estimated selling price less the costs to complete and sell. Provision is made for slow moving, obsolete or damaged stock, where the net realisable value is less than cost.

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.

Black Rock Grill Ltd (Registered number: 05593536)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

2. ACCOUNTING POLICIES - continued

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 8 (2022 - 8 ) .

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and
property machinery Totals
£    £    £   
COST
At 1 September 2022 17,011 20,135 37,146
Additions - 15,300 15,300
Disposals (17,011 ) - (17,011 )
At 31 August 2023 - 35,435 35,435
DEPRECIATION
At 1 September 2022 17,011 19,087 36,098
Charge for year - 3,584 3,584
Eliminated on disposal (17,011 ) - (17,011 )
At 31 August 2023 - 22,671 22,671
NET BOOK VALUE
At 31 August 2023 - 12,764 12,764
At 31 August 2022 - 1,048 1,048

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 58,505 61,795
Other debtors 20,509 9,434
79,014 71,229

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Hire purchase contracts (see note 8) 3,590 -
Trade creditors 59,398 47,648
Taxation and social security 12,494 18,732
Other creditors 10,890 10,716
86,372 77,096

Black Rock Grill Ltd (Registered number: 05593536)

Notes to the Financial Statements - continued
for the Year Ended 31 August 2023

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Hire purchase contracts (see note 8) 10,471 -

8. LEASING AGREEMENTS

Minimum lease payments fall due as follows:

Hire purchase contracts
2023 2022
£    £   
Net obligations repayable:
Within one year 3,590 -
Between one and five years 10,471 -
14,061 -

Non-cancellable operating leases
2023 2022
£    £   
Within one year 20,443 37,500
Between one and five years 14,050 42,541
34,493 80,041

9. SECURED DEBTS

The following secured debts are included within creditors:

2023 2022
£    £   
Hire purchase contracts 14,061 -

Hire purchase contracts are secured on the assets so financed.