2022-12-012023-11-302023-11-30false13019602BLACK ART CUSTOMS SW 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BLACK ART CUSTOMS SW LIMITED

Registered Number
13019602
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

BLACK ART CUSTOMS SW LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

SMITH, Richard James Nicholas

Registered Address

Unit 20 Frobisher Way
Taunton
TA2 6BB

Registered Number

13019602 (England and Wales)
BLACK ART CUSTOMS SW LIMITED
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets312,9304,045
12,9304,045
Current assets
Debtors1,754715
Cash at bank and on hand6142,911
2,3683,626
Creditors amounts falling due within one year4(23,448)(7,450)
Net current assets (liabilities)(21,080)(3,824)
Total assets less current liabilities(8,150)221
Net assets(8,150)221
Capital and reserves
Called up share capital11
Profit and loss account(8,151)220
Shareholders' funds(8,150)221
The financial statements were approved and authorised for issue by the Director on 3 April 2024, and are signed on its behalf by:
SMITH, Richard James Nicholas
Director
Registered Company No. 13019602
BLACK ART CUSTOMS SW LIMITED
Notes to the Financial Statements
for the year ended 30 November 2023

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Going concern
After reviewing the company's forecasts and projections, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis of accounting in preparing its financial statements.
Turnover policy
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.
Revenue from sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. 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.
Revenue from rendering of services
Revenue 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.
Interest income
Interest income is recognised using the effective interest rate method.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Tangible fixed assets and depreciation
Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:

Reducing balance (%)
Plant and machinery15
Vehicles25
Trade and other debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Trade and other creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
2.Average number of employees

20232022
Average number of employees during the year00
3.Tangible fixed assets

Plant & machinery

Vehicles

Total

£££
Cost or valuation
At 01 December 223474,5604,907
Additions11,114-11,114
At 30 November 2311,4614,56016,021
Depreciation and impairment
At 01 December 2256806862
Charge for year1,2919382,229
At 30 November 231,3471,7443,091
Net book value
At 30 November 2310,1142,81612,930
At 30 November 222913,7544,045
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables210676
Other creditors23,2386,469
Accrued liabilities and deferred income-305
Total23,4487,450
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.