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Company Registration No. 10766910 (England and Wales)
BLACKFOREST ENTERPRISES LTD Unaudited accounts for the year ended 31 May 2023
BLACKFOREST ENTERPRISES LTD Unaudited accounts Contents
Page
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BLACKFOREST ENTERPRISES LTD Company Information for the year ended 31 May 2023
Director
Andrei Popa
Company Number
10766910 (England and Wales)
Registered Office
10766910: COMPANIES HOUSE DEFAULT ADDRES CARDIFF CF14 8LH
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BLACKFOREST ENTERPRISES LTD Statement of financial position as at 31 May 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
1,463,888 
1,316,798 
Current assets
Inventories
729,872 
589,073 
Debtors
136,776 
211,082 
Cash at bank and in hand
784,460 
372,679 
1,651,108 
1,172,834 
Creditors: amounts falling due within one year
(195,058)
(273,917)
Net current assets
1,456,050 
898,917 
Net assets
2,919,938 
2,215,715 
Capital and reserves
Profit and loss account
2,919,938 
2,215,715 
Shareholders' funds
2,919,938 
2,215,715 
For the year ending 31 May 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 his 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 19 July 2023 and were signed on its behalf by
Andrei Popa Director Company Registration No. 10766910
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BLACKFOREST ENTERPRISES LTD Notes to the Accounts for the year ended 31 May 2023
1
Statutory information
BLACKFOREST ENTERPRISES LTD is a private company, limited by shares, registered in England and Wales, registration number 10766910. The registered office is 10766910: COMPANIES HOUSE DEFAULT ADDRES, CARDIFF, CF14 8LH.
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:
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 June 2022
428,270 
965,477 
251,225 
65,852 
115,152 
1,825,976 
Additions
211,095 
128,276 
69,090 
17,001 
20,915 
446,377 
At 31 May 2023
639,365 
1,093,753 
320,315 
82,853 
136,067 
2,272,353 
Depreciation
At 1 June 2022
19,816 
311,740 
93,152 
27,228 
57,242 
509,178 
Charge for the year
30,515 
163,987 
63,913 
16,389 
24,483 
299,287 
At 31 May 2023
50,331 
475,727 
157,065 
43,617 
81,725 
808,465 
Net book value
At 31 May 2023
589,034 
618,026 
163,250 
39,236 
54,342 
1,463,888 
At 31 May 2022
408,454 
653,737 
158,073 
38,624 
57,910 
1,316,798 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
136,776 
211,082 
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BLACKFOREST ENTERPRISES LTD Notes to the Accounts for the year ended 31 May 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Trade creditors
29,871 
42,822 
Taxes and social security
165,187 
231,095 
195,058 
273,917 
7
Average number of employees
During the year the average number of employees was 9 (2022: 9).
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