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REGISTERED NUMBER: 13843014 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 January 2024

for

Black Heart Training Academy Limited

Black Heart Training Academy Limited (Registered number: 13843014)






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




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3

Report of the Accountants 5

Black Heart Training Academy Limited

Company Information
for the Year Ended 31 January 2024







DIRECTORS: Mr Chris Bradshaw
Miss Carol Rachel Fenlon





REGISTERED OFFICE: 251-253 Wallasey Village
Wirral
CH45 3LR





REGISTERED NUMBER: 13843014 (England and Wales)





ACCOUNTANTS: Cheryl Bostock & Company Accountants Limited
395-397 Woodchurch Road
Prenton
Birkenhead
Merseyside

Black Heart Training Academy Limited (Registered number: 13843014)

Balance Sheet
31 January 2024

31.1.24 31.1.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 4,595 5,777

CURRENT ASSETS
Cash at bank and in hand 1,797 1,187

CREDITORS
Amounts falling due within one year 5 39,954 36,848
NET CURRENT LIABILITIES (38,157 ) (35,661 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

(33,562

)

(29,884

)

CAPITAL AND RESERVES
Called up share capital 6 2 2
Retained earnings 7 (33,564 ) (29,886 )
SHAREHOLDERS' FUNDS (33,562 ) (29,884 )

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

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

The directors acknowledge their 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 Board of Directors and authorised for issue on 5 September 2024 and were signed on its behalf by:




Mr Chris Bradshaw - Director



Miss Carol Rachel Fenlon - Director


Black Heart Training Academy Limited (Registered number: 13843014)

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

1. STATUTORY INFORMATION

Black Heart Training Academy 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 - 20% on reducing balance
Fixtures and fittings - 15% on reducing balance
Computer equipment - straight line over 3 years

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.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

Black Heart Training Academy Limited (Registered number: 13843014)

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

4. TANGIBLE FIXED ASSETS
Fixtures
Plant and and Computer
machinery fittings equipment Totals
£    £    £    £   
COST
At 1 February 2023
and 31 January 2024 3,500 3,569 670 7,739
DEPRECIATION
At 1 February 2023 700 906 356 1,962
Charge for year 560 399 223 1,182
At 31 January 2024 1,260 1,305 579 3,144
NET BOOK VALUE
At 31 January 2024 2,240 2,264 91 4,595
At 31 January 2023 2,800 2,663 314 5,777

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.1.24 31.1.23
£    £   
Directors' current accounts 39,954 36,848

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.1.24 31.1.23
value: £    £   
1 Ordinary A 1 1 1
1 Ordinary B 1 1 1
2 2

7. RESERVES
Retained
earnings
£   

At 1 February 2023 (29,886 )
Deficit for the year (3,678 )
At 31 January 2024 (33,564 )

8. RELATED PARTY DISCLOSURES

At 31st January 2024, the directors had loaned the company £39,954 The directors will continue to support the company and will not be seeking repayment of the loan for the foreseaable future. Having considered the future 12 month trading period, the directors believe that the going concern basis of preparing the accounts is appropriate.

Black Heart Training Academy Limited

Report of the Accountants to the Directors of
Black Heart Training Academy Limited

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Directors are not required to be filed with the Registrar of Companies.

As described on the Balance Sheet you are responsible for the preparation of the financial statements for the year ended 31 January 2024 set out on pages two to eight and you consider that the company is exempt from an audit.

In accordance with your instructions, we have compiled these unaudited financial statements in order to assist you to fulfil your statutory responsibilities, from the accounting records and information and explanations supplied to us.






Cheryl Bostock & Company Accountants Limited
395-397 Woodchurch Road
Prenton
Birkenhead
Merseyside


5 September 2024