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Registered Number: 04106420
England and Wales

 

 

 


Unaudited Financial Statements

for the year ended 30 November 2023

for

BLACKA ACOUSTICS LIMITED

Director Craig West West
Registered Number 04106420
Registered Office Tushingham House Farm
Wobbs Lane, Tushingham
Whitchurch
SY13 4QR
Accountants Sambhav Management Limited
90 Eastleigh Road
Heald Green, Cheadle
Greater Manchester
SK8 3EJ
1
Accountant’s report
You consider that the company is exempt from an audit for the year ended 30 November 2023 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Sambhav Management Limited
30 November 2023



....................................................

Sambhav Management Limited

90 Eastleigh Road
Heald Green, Cheadle
Greater Manchester
SK8 3EJ
30 August 2024
2
 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 236,536    275,071 
236,536    275,071 
Current assets      
Stocks 4 85,431    85,431 
Debtors 5 145,001    293,301 
Cash at bank and in hand 69,529    120,919 
299,961    499,651 
Creditors: amount falling due within one year 6 (93,935)   (123,712)
Net current assets 206,026    375,939 
 
Total assets less current liabilities 442,562    651,010 
Creditors: amount falling due after more than one year 7 (87,942)   (135,644)
Net assets 354,620    515,366 
 

Capital and reserves
     
Called up share capital 10,000    10,000 
Profit and loss account 344,620    505,366 
Shareholders' funds 354,620    515,366 
 


For the year ended 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 income statement has not been delivered to the Registrar of Companies.
The financial statements were approved by the director on 30 August 2024 and were signed by:


-------------------------------
Craig West West
Director
3
General Information
Blacka Acoustics Limited is a private company, limited by shares, registered in England and Wales, registration number 04106420, registration address Tushingham House Farm , Wobbs Lane, Tushingham, Whitchurch, SY13 4QR.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
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)
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Government grants
Government grants received are credited to deferred income. Grants towards capital expenditure are released to the income statement over the expected useful life of the assets. Grants received towards revenue expenditure are released to the income statement as the related expenditure is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Reducing Balance
Motor Vehicles 20% Reducing Balance
Fixtures and Fittings 20% Reducing Balance
Computer Equipment 20% Reducing Balance
Assets on finance lease and hire purchase
Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.
Stocks
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
2.

Average number of employees

Average number of employees during the year was 7 (2022 : 9).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Motor Vehicles   Fixtures and Fittings   Computer Equipment   Total
  £   £   £   £   £
At 01 December 2022 212,670    89,886    393,458    11,301    707,315 
Additions 8,390      7,569    3,745    19,704 
Disposals        
At 30 November 2023 221,060    89,886    401,027    15,046    727,019 
Depreciation
At 01 December 2022 117,340    30,727    273,802    10,375    432,244 
Charge for year 19,995    8,119    25,445    935    54,494 
On disposals 3,745          3,745 
At 30 November 2023 141,080    38,846    299,247    11,310    490,483 
Net book values
Closing balance as at 30 November 2023 79,980    51,040    101,780    3,736    236,536 
Opening balance as at 01 December 2022 95,330    59,159    119,656    926    275,071 


4.

Stocks

2023
£
  2022
£
Stocks 85,431    85,431 
85,431    85,431 

5.

Debtors: amounts falling due within one year

2023
£
  2022
£
Trade Debtors 142,080    290,132 
Other Debtors 2,921    3,169 
145,001    293,301 

6.

Creditors: amount falling due within one year

2023
£
  2022
£
Trade Creditors 25,848    13,393 
Corporation Tax 139    28,903 
Accrued Expenses 1,150    6,059 
Other Creditors 23,160    251 
Wages & Salaries Control Account 32    267 
Directors' Current Accounts 10,191    16,193 
VAT 33,415    58,646 
93,935    123,712 

7.

Creditors: amount falling due after more than one year

2023
£
  2022
£
Bank Loans & Overdrafts 72,322    110,522 
Other Creditors 15,620    25,122 
87,942    135,644 

4