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Registered Number: 11668800
England and Wales

 

 

 


Abridged Accounts

for the year ended 30 November 2023

for

BLACK DOG MARINE ENGINEERING LTD

 
 
Notes
 
2023
£
  2022
£
Fixed assets      
Tangible fixed assets 3 2,817    2,893 
2,817    2,893 
Current assets      
Stocks 87,545    86,786 
Debtors 22,100    23,218 
Cash at bank and in hand 14,472    26,211 
124,117    136,215 
Creditors: amount falling due within one year (72,437)   (88,859)
Net current assets 51,680    47,356 
 
Total assets less current liabilities 54,497    50,249 
Creditors: amount falling due after more than one year (28,537)   (34,109)
Net assets 25,960    16,140 
 

Capital and reserves
     
Called up share capital 10    10 
Profit and loss account 25,950    16,130 
Shareholders' funds 25,960    16,140 
 


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 profit and loss account has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 29 August 2024 and were signed by:


-------------------------------
BARNARD Robert Michael
Director
1
General Information
Black Dog Marine Engineering Ltd is a private company, limited by shares, registered in England and Wales, registration number 11668800, registration address Portlooe Boatyard, WEST LOOE, Cornwall, PL13 2HZ.

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 profit and loss account over the expected useful life of the assets. Grants received towards revenue expenditure are released to the profit and loss account as the related expenditure is incurred.
Operating lease rentals
Rentals payable under operating leases are charged against income on a straight line basis over the lease term.
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 etc 15% Reducing balance
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 4 (2022 : 4).
3.

Tangible fixed assets

Cost or valuation Plant and machinery etc   Total
  £   £
At 01 December 2022 4,131    4,131 
Additions 421    421 
Disposals  
At 30 November 2023 4,552    4,552 
Depreciation
At 01 December 2022 1,238    1,238 
Charge for year 497    497 
On disposals  
At 30 November 2023 1,735    1,735 
Net book values
Closing balance as at 30 November 2023 2,817    2,817 
Opening balance as at 01 December 2022 2,893    2,893 


2