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REGISTERED NUMBER: SC450604 (Scotland)















Unaudited Financial Statements

for the Year Ended 31 May 2024

for

Black Boots Enterprise Ltd

Black Boots Enterprise Ltd (Registered number: SC450604)






Contents of the Financial Statements
for the Year Ended 31 May 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Black Boots Enterprise Ltd

Company Information
for the Year Ended 31 May 2024







DIRECTOR: Ms M Reid





REGISTERED OFFICE: 145 Mid Stocket Road
Aberdeen
AB15 5LY





REGISTERED NUMBER: SC450604 (Scotland)





ACCOUNTANTS: SBP
Accountants
9 Carmelite Street
Banff
Aberdeenshire
AB45 1AF

Black Boots Enterprise Ltd (Registered number: SC450604)

Balance Sheet
31 May 2024

31.5.24 31.5.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 248,470 248,470

CURRENT ASSETS
Debtors 5 229 200
Cash at bank 31,658 28,410
31,887 28,610
CREDITORS
Amounts falling due within one year 6 242,214 243,230
NET CURRENT LIABILITIES (210,327 ) (214,620 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

38,143

33,850

CAPITAL AND RESERVES
Called up share capital 5 5
Retained earnings 7 38,138 33,845
SHAREHOLDERS' FUNDS 38,143 33,850

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 27 August 2024 and were signed by:





Ms M Reid - Director


Black Boots Enterprise Ltd (Registered number: SC450604)

Notes to the Financial Statements
for the Year Ended 31 May 2024

1. STATUTORY INFORMATION

Black Boots Enterprise Ltd is a private company, limited by shares , registered in Scotland. 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Freehold property - not provided

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 NIL (2023 - NIL).

4. TANGIBLE FIXED ASSETS
Freehold
property
£   
COST
At 1 June 2023
and 31 May 2024 248,470
NET BOOK VALUE
At 31 May 2024 248,470
At 31 May 2023 248,470

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Prepayments 229 200

Black Boots Enterprise Ltd (Registered number: SC450604)

Notes to the Financial Statements - continued
for the Year Ended 31 May 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.5.24 31.5.23
£    £   
Other loans 50,000 50,000
Tax 1,007 2,066
Social security and other taxes 558 540
Directors' current accounts 189,811 189,811
Accrued expenses 838 813
242,214 243,230

7. RESERVES
Retained
earnings
£   

At 1 June 2023 33,845
Profit for the year 4,293
At 31 May 2024 38,138

8. RELATED PARTY DISCLOSURES

The Director operates a current account with the company and as at 31 May 2024 the balance owed to the directors was £189,811 (2023:£189,811l). There are no fixed terms of repayment and no interest is accrued.

9. ULTIMATE CONTROLLING PARTY

The controlling party is Ms M Reid.