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Company Registration No. 6099762 (England and Wales)
Black Jack's Mill Ltd. Unaudited accounts for the year ended 31 May 2024
Black Jack's Mill Ltd. Unaudited accounts Contents
Page
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Black Jack's Mill Ltd. Company Information for the year ended 31 May 2024
Director
Mrs Lynda Ann Nye-Rashkova
Company Number
6099762 (England and Wales)
Registered Office
Cox Costello & Horne Batchworth Lock House 99 Church Street Rickmansworth Hertfordshire WD3 1JJ England
Accountants
Daniel Consultancy Morritt House 54-60 Station Approach South Ruislip Ruislip HA4 6SA
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Black Jack's Mill Ltd. Accountants' report
Accountants' report to the director of Black Jack's Mill Ltd. on the preparation of the unaudited statutory accounts for the year ended 31 May 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Black Jack's Mill Ltd. for the year ended 31 May 2024 as set out on pages 5 - 8 from the company's accounting records and from information and explanations you have given us.
This report is made solely to the Board of Directors of Black Jack's Mill Ltd., as a body, in accordance with the terms of our engagement. Our work has been undertaken solely to prepare for your approval the accounts of Black Jack's Mill Ltd. and state those matters that we have agreed to state to them, as a body, in this report. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Black Jack's Mill Ltd. and its Board of Directors as a body for our work or for this report.
It is your duty to ensure that Black Jack's Mill Ltd. has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Black Jack's Mill Ltd.. You consider that Black Jack's Mill Ltd. is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit or a review of the accounts of Black Jack's Mill Ltd.. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.
Daniel Consultancy Morritt House 54-60 Station Approach South Ruislip Ruislip HA4 6SA 30 August 2024
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Black Jack's Mill Ltd. Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
8,500 
11,334 
Current assets
Debtors
21,591 
17,660 
Cash at bank and in hand
28 
5,606 
21,619 
23,266 
Creditors: amounts falling due within one year
(162,099)
(216,227)
Net current liabilities
(140,480)
(192,961)
Total assets less current liabilities
(131,980)
(181,627)
Creditors: amounts falling due after more than one year
- 
(31,567)
Provisions for liabilities
Deferred tax
(1,616)
(2,154)
Net liabilities
(133,596)
(215,348)
Capital and reserves
Called up share capital
100,001 
100,001 
Profit and loss account
(233,597)
(315,349)
Shareholders' funds
(133,596)
(215,348)
For the year ending 31 May 2024 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 her 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 5 September 2024 and were signed on its behalf by
Mrs Lynda Ann Nye-Rashkova Director Company Registration No. 6099762
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Black Jack's Mill Ltd. Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
Black Jack's Mill Ltd. is a private company, limited by shares, registered in England and Wales, registration number 6099762. The registered office is Cox Costello & Horne, Batchworth Lock House, 99 Church Street, Rickmansworth, Hertfordshire, WD3 1JJ, England.
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.
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 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% on reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
Government grants
Government grants in relation to tangible fixed assets are credited to profit and loss account over the useful lives of the related assets, whereas those in relation to expenditure are credited when the expenditure is charged to profit and loss.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
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Black Jack's Mill Ltd. Notes to the Accounts for the year ended 31 May 2024
Financial instruments
The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties.
Going concern
The director is assessing, on a daily basis, the impact of the significant uncertainty arising. Whilst the director appreciates there is a significant uncertainty surrounding the future economic climate, the company is well placed to address these impacts. The director is satisfied that the company will be able to satisfy its financial obligations for at least 12 months from the date of signature of the financial statements, which have been prepared on the going concern basis.
4
Tangible fixed assets
Fixtures & fittings 
£ 
Cost or valuation
At cost 
At 1 June 2023
34,739 
At 31 May 2024
34,739 
Depreciation
At 1 June 2023
23,405 
Charge for the year
2,834 
At 31 May 2024
26,239 
Net book value
At 31 May 2024
8,500 
At 31 May 2023
11,334 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
- 
704 
Accrued income and prepayments
26 
1,391 
Other debtors
21,565 
15,565 
21,591 
17,660 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
- 
2,946 
Taxes and social security
- 
893 
Other creditors
- 
707 
Loans from directors
162,099 
210,681 
Accruals
- 
1,000 
162,099 
216,227 
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
- 
31,567 
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Black Jack's Mill Ltd. Notes to the Accounts for the year ended 31 May 2024
8
Transactions with related parties
At the reporting date Lantrade Global Supplies Ltd owed the company £16,558 (2023 - £14,558) At the reporting date Belle Varna Developments Ltd owed the company £5,006.80 (2023 - £1,006.80)
9
Average number of employees
During the year the average number of employees was 3 (2023: 3).
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