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REGISTERED NUMBER: 12315948 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2023

FOR

BLACK AND GOLD (BERWICK) LIMITED

BLACK AND GOLD (BERWICK) LIMITED (REGISTERED NUMBER: 12315948)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


BLACK AND GOLD (BERWICK) LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 NOVEMBER 2023







DIRECTOR: S Young





REGISTERED OFFICE: Black and Gold
Shielfield Park
Etal Road
Berwick Upon Tweed
Northumberland
TD15 2EF





REGISTERED NUMBER: 12315948 (England and Wales)





ACCOUNTANTS: J.H. Greenwood & Company
Chartered Accountants
Ava Lodge
Castle Terrace
Berwick Upon Tweed
Northumberland
TD15 1NP

BLACK AND GOLD (BERWICK) LIMITED (REGISTERED NUMBER: 12315948)

BALANCE SHEET
30 NOVEMBER 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 53,069 52,439

CURRENT ASSETS
Stocks 4,820 4,243
Debtors 5 1,627 233
Cash at bank and in hand 9,028 24,630
15,475 29,106
CREDITORS
Amounts falling due within one year 6 23,672 22,919
NET CURRENT (LIABILITIES)/ASSETS (8,197 ) 6,187
TOTAL ASSETS LESS CURRENT
LIABILITIES

44,872

58,626

CREDITORS
Amounts falling due after more than one
year

7

12,917

17,917
NET ASSETS 31,955 40,709

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 31,855 40,609
SHAREHOLDERS' FUNDS 31,955 40,709

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

BLACK AND GOLD (BERWICK) LIMITED (REGISTERED NUMBER: 12315948)

BALANCE SHEET - continued
30 NOVEMBER 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 9 August 2024 and were signed by:





S Young - Director


BLACK AND GOLD (BERWICK) LIMITED (REGISTERED NUMBER: 12315948)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023

1. STATUTORY INFORMATION

Black and Gold (Berwick) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 15% on reducing balance
Fixtures and fittings - 15% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 3 ) .

BLACK AND GOLD (BERWICK) LIMITED (REGISTERED NUMBER: 12315948)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 NOVEMBER 2023

4. TANGIBLE FIXED ASSETS
Fixtures
Long Plant and and
leasehold machinery fittings Totals
£    £    £    £   
COST
At 1 December 2022 45,000 5,703 4,000 54,703
Additions - 1,746 - 1,746
At 30 November 2023 45,000 7,449 4,000 56,449
DEPRECIATION
At 1 December 2022 - 794 1,470 2,264
Charge for year - 736 380 1,116
At 30 November 2023 - 1,530 1,850 3,380
NET BOOK VALUE
At 30 November 2023 45,000 5,919 2,150 53,069
At 30 November 2022 45,000 4,909 2,530 52,439

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 1,627 233

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade creditors 9,652 1,512
Taxation and social security 488 1,592
Other creditors 13,532 19,815
23,672 22,919

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2023 2022
£    £   
Bank loans 12,917 17,917