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Company Registration No. 06008570 (England and Wales)
BLACK DIAMOND DEVELOPMENTS LIMITED Unaudited accounts for the year ended 30 November 2023
BLACK DIAMOND DEVELOPMENTS LIMITED Unaudited accounts Contents
Page
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BLACK DIAMOND DEVELOPMENTS LIMITED Company Information for the year ended 30 November 2023
Director
Eliot Noel Sagor
Company Number
06008570 (England and Wales)
Registered Office
FLAT 1 13 ARKWRIGHT ROAD LONDON NW3 6AA
Accountants
Ratnam Accountants 203 Kilburn High Road London NW6 7HY
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BLACK DIAMOND DEVELOPMENTS LIMITED Statement of financial position as at 30 November 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Tangible assets
272,593 
273,566 
Current assets
Debtors
- 
1,043 
Cash at bank and in hand
4,631 
17,207 
4,631 
18,250 
Creditors: amounts falling due within one year
(29,071)
(21,031)
Net current liabilities
(24,440)
(2,781)
Total assets less current liabilities
248,153 
270,785 
Creditors: amounts falling due after more than one year
(185,041)
(210,400)
Net assets
63,112 
60,385 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
63,111 
60,384 
Shareholders' funds
63,112 
60,385 
For the year ending 30 November 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 10 September 2024 and were signed on its behalf by
Eliot Noel Sagor Director Company Registration No. 06008570
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BLACK DIAMOND DEVELOPMENTS LIMITED Notes to the Accounts for the year ended 30 November 2023
1
Statutory information
BLACK DIAMOND DEVELOPMENTS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 06008570. The registered office is FLAT 1 13 ARKWRIGHT ROAD, LONDON, NW3 6AA.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
25% reducing balance
Computer equipment
33.33% straight line
4
Tangible fixed assets
Land & buildings 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 December 2022
266,312 
10,832 
1,817 
278,961 
Additions
- 
- 
1,591 
1,591 
At 30 November 2023
266,312 
10,832 
3,408 
280,552 
Depreciation
At 1 December 2022
- 
3,872 
1,523 
5,395 
Charge for the year
- 
1,740 
824 
2,564 
At 30 November 2023
- 
5,612 
2,347 
7,959 
Net book value
At 30 November 2023
266,312 
5,220 
1,061 
272,593 
At 30 November 2022
266,312 
6,960 
294 
273,566 
5
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
1,043 
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BLACK DIAMOND DEVELOPMENTS LIMITED Notes to the Accounts for the year ended 30 November 2023
6
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Taxes and social security
868 
143 
Loans from directors
27,063 
19,814 
Accruals
1,140 
1,074 
29,071 
21,031 
7
Creditors: amounts falling due after more than one year
2023 
2022 
£ 
£ 
Bank loans
87,077 
112,436 
Loans from directors
97,964 
97,964 
185,041 
210,400 
8
Average number of employees
During the year the average number of employees was 0 (2022: 0).
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