1 July 2022 false No description of principal activity Taxfiler 2024.5 05861356business:PrivateLimitedCompanyLtd2022-07-012023-10-31 058613562022-06-30 058613562022-07-012023-10-31 05861356business:AuditExemptWithAccountantsReport2022-07-012023-10-31 05861356business:FilletedAccounts2022-07-012023-10-31 058613562023-10-31 05861356business:Director12022-07-012023-10-31 05861356business:RegisteredOffice2022-07-012023-10-31 058613562022-06-30 05861356core:WithinOneYear2023-10-31 05861356core:WithinOneYear2022-06-30 05861356core:ShareCapitalcore:PreviouslyStatedAmount2023-10-31 05861356core:ShareCapitalcore:PreviouslyStatedAmount2022-06-30 05861356core:SharePremiumcore:PreviouslyStatedAmount2023-10-31 05861356core:SharePremiumcore:PreviouslyStatedAmount2022-06-30 05861356core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-10-31 05861356core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2022-06-30 05861356core:PreviouslyStatedAmount2023-10-31 05861356core:PreviouslyStatedAmount2022-06-30 05861356business:SmallEntities2022-07-012023-10-31 05861356countries:EnglandWales2022-07-012023-10-31 05861356core:ComputerEquipment2022-07-012023-10-31 05861356core:ComputerEquipment2022-06-30 05861356core:ComputerEquipment2023-10-31 05861356business:OrdinaryShareClass12022-07-012023-10-31 05861356business:OrdinaryShareClass12021-07-012022-06-30 058613562021-07-012022-06-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 05861356 (England and Wales)
BLACK CAT COMPUTERS LIMITED Unaudited accounts for the period from 1 July 2022 to 31 October 2023
BLACK CAT COMPUTERS LIMITED Unaudited accounts Contents
Page
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BLACK CAT COMPUTERS LIMITED Company Information for the period from 1 July 2022 to 31 October 2023
Director
Mr B Thomas
Company Number
05861356 (England and Wales)
Registered Office
160 Kemp House City Road LONDON EC1V 2NX United Kingdom
Accountants
SQK Accountancy Limited Use.Space Paddock St Manchester North West England M12 6PN
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BLACK CAT COMPUTERS LIMITED Statement of financial position as at 31 October 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
258 
303 
Current assets
Debtors
2,307 
- 
Cash at bank and in hand
- 
18 
2,307 
18 
Creditors: amounts falling due within one year
(5,236)
(746)
Net current liabilities
(2,929)
(728)
Net liabilities
(2,671)
(425)
Capital and reserves
Called up share capital
100 
100 
Share premium
4,000 
4,000 
Profit and loss account
(6,771)
(4,525)
Shareholders' funds
(2,671)
(425)
For the period ending 31 October 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 31 July 2024 and were signed on its behalf by
Mr B Thomas Director Company Registration No. 05861356
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BLACK CAT COMPUTERS LIMITED Notes to the Accounts for the period from 1 July 2022 to 31 October 2023
1
Statutory information
BLACK CAT COMPUTERS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 05861356. The registered office is 160 Kemp House, City Road, LONDON, EC1V 2NX, 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 period, 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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
15% reducing balance
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 July 2022
1,411 
At 31 October 2023
1,411 
Depreciation
At 1 July 2022
1,108 
Charge for the period
45 
At 31 October 2023
1,153 
Net book value
At 31 October 2023
258 
At 30 June 2022
303 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Other debtors
2,307 
- 
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BLACK CAT COMPUTERS LIMITED Notes to the Accounts for the period from 1 July 2022 to 31 October 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Bank loans and overdrafts
50 
- 
Taxes and social security
- 
398 
Other creditors
5,186 
334 
Loans from directors
- 
14 
5,236 
746 
7
Share capital
2023 
2022 
£ 
£ 
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100 
100 
8
Average number of employees
During the period the average number of employees was 0 (2022: 0).
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