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Registered number: 12067084
Black Diamond Property Ltd
Unaudited Financial Statements
For The Year Ended 30 June 2023
Holden Associates
Qualified Accountants, Taxation & Business Growth Advisors
V12 Merlin Park Ringtail Road
Burscough Industrial Estate
Ormskirk
L40 8JY
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—4
Page 1
Balance Sheet
Registered number: 12067084
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 51,815 -
51,815 -
CURRENT ASSETS
Debtors 5 186 -
Cash at bank and in hand 3,327 208
3,513 208
Creditors: Amounts Falling Due Within One Year 6 (32,190 ) (8,280 )
NET CURRENT ASSETS (LIABILITIES) (28,677 ) (8,072 )
TOTAL ASSETS LESS CURRENT LIABILITIES 23,138 (8,072 )
Creditors: Amounts Falling Due After More Than One Year 7 (32,899 ) -
NET LIABILITIES (9,761 ) (8,072 )
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account (9,762 ) (8,073 )
SHAREHOLDERS' FUNDS (9,761) (8,072)
Page 1
Page 2
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 member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Miss Angela Woods
Director
19th January 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
Black Diamond Property Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12067084 . The registered office is 20-22 Wenlock Road, London, N1 7GU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2022: 1)
1 1
4. Investment Property
2023
£
Fair Value
As at 1 July 2022 -
Additions 51,815
As at 30 June 2023 51,815
The investment properties were revalued on 30 June 2023 by the Director on an open market basis.
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 186 -
186 -
Page 3
Page 4
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Other loans 7,496 -
Accruals and deferred income 960 840
Director's loan account 23,734 7,440
32,190 8,280
7. Creditors: Amounts Falling Due After More Than One Year
2023 2022
£ £
Other loans 32,899 -
32,899 -
8. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 1 1
9. Transition to FRS 102
In the current year, the company has transitioned from FRS 105 to FRS 102 Section 1A for its financial reporting. The
financial statements for 30 June 2022 were prepared under FRS 105 and those for 30 June 2023 are prepared in
accordance with FRS 102 Section 1A.
There is no impact from the transition to FRS 102 Section 1A on the company's financial statements between 30 June 2022 and 30 June 2023.
Page 4