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Company Registration No. 08667183 (England and Wales)
Black Dog Electrical Limited Unaudited accounts for the year ended 31 August 2023
Black Dog Electrical Limited Unaudited accounts Contents
Page
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Black Dog Electrical Limited Company Information for the year ended 31 August 2023
Director
Allan McCullough
Company Number
08667183 (England and Wales)
Registered Office
18 O'Hanlon Crescent Wallsend Tyne & Wear NE28 9ES United Kingdom
Accountants
Acorn Accountancy Mallan House Bridge End Industrial Estate Hexham Northumberland NE46 4DQ
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Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Black Dog Electrical Limited for the year ended 31 August 2023
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Black Dog Electrical Limited for the year ended 31 August 2023 as set out on pages 5 - 7 from the company's accounting records and from information and explanations you have given us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at icaew.com/membershandbook.
This report is made solely to the Board of Directors of Black Dog Electrical Limited, as a body, in accordance with the terms of our engagement letter dated 10 April 2024. Our work has been undertaken solely to prepare for your approval the accounts of Black Dog Electrical Limited and state those matters that we have agreed to state to the Board of Directors of Black Dog Electrical Limited, as a body, in this report in accordance with AAF 07/16 as detailed at icaew.com/compilation. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Black Dog Electrical Limited and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Black Dog Electrical Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Black Dog Electrical Limited. You consider that Black Dog Electrical Limited 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 accounts of Black Dog Electrical Limited. 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 accounts.
Acorn Accountancy Chartered Accountants Mallan House Bridge End Industrial Estate Hexham Northumberland NE46 4DQ 10 April 2024
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Black Dog Electrical Limited Statement of financial position as at 31 August 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
554 
850 
Current assets
Debtors
- 
4,446 
Cash at bank and in hand
25,822 
15,483 
25,822 
19,929 
Creditors: amounts falling due within one year
(9,944)
(10,137)
Net current assets
15,878 
9,792 
Total assets less current liabilities
16,432 
10,642 
Provisions for liabilities
Deferred tax
- 
(129)
Net assets
16,432 
10,513 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
16,332 
10,413 
Shareholders' funds
16,432 
10,513 
For the year ending 31 August 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 10 April 2024 and were signed on its behalf by
Allan McCullough Director Company Registration No. 08667183
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Black Dog Electrical Limited Notes to the Accounts for the year ended 31 August 2023
1
Statutory information
Black Dog Electrical Limited is a private company, limited by shares, registered in England and Wales, registration number 08667183. The registered office is 18 O'Hanlon Crescent, Wallsend, Tyne & Wear, NE28 9ES, United Kingdom.
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:
Plant & machinery
20% Reducing Balance
Computer equipment
33.3% Straight Line
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, and rebates. The business is not VAT registered. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Black Dog Electrical Limited Notes to the Accounts for the year ended 31 August 2023
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2022
3,200 
1,774 
4,974 
At 31 August 2023
3,200 
1,774 
4,974 
Depreciation
At 1 September 2022
2,770 
1,354 
4,124 
Charge for the year
86 
210 
296 
At 31 August 2023
2,856 
1,564 
4,420 
Net book value
At 31 August 2023
344 
210 
554 
At 31 August 2022
430 
420 
850 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
- 
1,891 
Other debtors
- 
2,555 
- 
4,446 
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
8,347 
8,097 
Other creditors
22 
437 
Loans from directors
255 
213 
Accruals
1,320 
1,390 
9,944 
10,137 
7
Average number of employees
During the year the average number of employees was 1 (2022: 1).
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