2022-12-012023-11-302023-11-30false12310927BLACK LIGHTNING EUROPE 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BLACK LIGHTNING EUROPE LIMITED

Registered Number
12310927
(England and Wales)

Unaudited Financial Statements for the Year ended
30 November 2023

BLACK LIGHTNING EUROPE LIMITED
Company Information
for the year from 1 December 2022 to 30 November 2023

Director

KUZNETSOV, Alan James, Mr.

Registered Address

57 Lord Nelson Drive
Norwich
NR5 0UF

Registered Number

12310927 (England and Wales)
BLACK LIGHTNING EUROPE LIMITED
Balance Sheet as at
30 November 2023

Notes

2023

2022

£

£

£

£

Fixed assets
Tangible assets34,2593,198
4,2593,198
Current assets
Debtors28,23915,870
Cash at bank and on hand5,2848,710
33,52324,580
Creditors amounts falling due within one year4(30,366)(22,053)
Net current assets (liabilities)3,1572,527
Total assets less current liabilities7,4165,725
Net assets7,4165,725
Capital and reserves
Called up share capital22
Profit and loss account7,4145,723
Shareholders' funds7,4165,725
The financial statements were approved and authorised for issue by the Director on 31 August 2024, and are signed on its behalf by:
KUZNETSOV, Alan James, Mr.
Director
Registered Company No. 12310927
BLACK LIGHTNING EUROPE 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.
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.
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.
Current taxation
Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
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:

Straight line (years)
Office Equipment3
2.Average number of employees

20232022
Average number of employees during the year11
3.Tangible fixed assets

Office Equipment

Total

££
Cost or valuation
At 01 December 226,7566,756
Additions4,9394,939
At 30 November 2311,69511,695
Depreciation and impairment
At 01 December 223,5583,558
Charge for year3,8783,878
At 30 November 237,4367,436
Net book value
At 30 November 234,2594,259
At 30 November 223,1983,198
4.Creditors: amounts due within one year

2023

2022

££
Trade creditors / trade payables23,28520,472
Amounts owed to related parties6,323721
Taxation and social security758860
Total30,36622,053
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.