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REGISTERED NUMBER: 12984638 (England and Wales)

















Unaudited Financial Statements for the Year Ended 31 December 2023

for

Black Eye Holdings Ltd

Black Eye Holdings Ltd (Registered number: 12984638)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Black Eye Holdings Ltd

Company Information
for the Year Ended 31 December 2023







DIRECTORS: Mr J A R Lobley
Mr T F Storer





REGISTERED OFFICE: The Paint Factory
163 Rutland Road
Sheffield
South Yorkshire
S3 9PT





REGISTERED NUMBER: 12984638 (England and Wales)





ACCOUNTANTS: Lishmans LLP
16-18 Station Road
Chapeltown
Sheffield
South Yorkshire
S35 2XH

Black Eye Holdings Ltd (Registered number: 12984638)

Balance Sheet
31 December 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 259,509 8,101

CURRENT ASSETS
Debtors 5 1,824 47,699
Cash at bank 109 270
1,933 47,969
CREDITORS
Amounts falling due within one year 6 259,876 22,347
NET CURRENT (LIABILITIES)/ASSETS (257,943 ) 25,622
TOTAL ASSETS LESS CURRENT
LIABILITIES

1,566

33,723

PROVISIONS FOR LIABILITIES 7 1,257 1,539
NET ASSETS 309 32,184

CAPITAL AND RESERVES
Called up share capital 8 4 4
Retained earnings 305 32,180
SHAREHOLDERS' FUNDS 309 32,184

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 2023 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.

Black Eye Holdings Ltd (Registered number: 12984638)

Balance Sheet - continued
31 December 2023


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 13 August 2024 and were signed on its behalf by:





Mr J A R Lobley - Director


Black Eye Holdings Ltd (Registered number: 12984638)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Black Eye Holdings Ltd 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.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Fixtures and fittings - 15% on reducing balance basis
Computer equipment - 33% on cost

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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2022 - 2 ) .

Black Eye Holdings Ltd (Registered number: 12984638)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

4. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 January 2023 - 11,985 11,985
Additions 252,890 - 252,890
At 31 December 2023 252,890 11,985 264,875
DEPRECIATION
At 1 January 2023 - 3,884 3,884
Charge for year - 1,482 1,482
At 31 December 2023 - 5,366 5,366
NET BOOK VALUE
At 31 December 2023 252,890 6,619 259,509
At 31 December 2022 - 8,101 8,101

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Other debtors 1,824 47,699

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Taxation and social security - 10,066
Other creditors 259,876 12,281
259,876 22,347

7. PROVISIONS FOR LIABILITIES
2023 2022
£    £   
Deferred tax 1,257 1,539

Black Eye Holdings Ltd (Registered number: 12984638)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

7. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1 January 2023 1,539
Credit to Income Statement during year (282 )
Balance at 31 December 2023 1,257

8. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
4 Ordinary £1 4 4

9. RELATED PARTY DISCLOSURES

The Black Eye Project Limited is wholly owned by Black Eye Holding Company Limited, who own 100% of the issued shared capital..

10. RELATED PARTY TRANSACTIONS

At 31.12.2023, Black Eye Holdings Limited owed the sum of £77,608.49 by The Black Eye Project Limited, which shares common directors.