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REGISTERED NUMBER: 06389969 (England and Wales)


Unaudited Financial Statements

for the Period 1 April 2023 to 31 July 2024

for

The Black Shed Marketing Company Limited

The Black Shed Marketing Company Limited (Registered number: 06389969)






Contents of the Financial Statements
for the Period 1 April 2023 to 31 July 2024




Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 3


The Black Shed Marketing Company Limited

Company Information
for the Period 1 April 2023 to 31 July 2024







DIRECTOR: H M C Woollard





REGISTERED OFFICE: 6a St Andrews Court
Wellington Street
Thame
Oxfordshire
OX9 3WT





REGISTERED NUMBER: 06389969 (England and Wales)





ACCOUNTANTS: Fizz Accounting Limited
6a St Andrews Court
Wellington Street
Thame
Oxfordshire
OX9 3WT

The Black Shed Marketing Company Limited (Registered number: 06389969)

Abridged Balance Sheet
31 July 2024

31.7.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 - -
Investments 6 - 78,513
- 78,513

CURRENT ASSETS
Debtors 96,741 889
Cash at bank 8,815 28,376
105,556 29,265
CREDITORS
Amounts falling due within one year 29,606 20,655
NET CURRENT ASSETS 75,950 8,610
TOTAL ASSETS LESS CURRENT LIABILITIES 75,950 87,123

PROVISIONS FOR LIABILITIES - 3,877
NET ASSETS 75,950 83,246

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 75,850 83,146
SHAREHOLDERS' FUNDS 75,950 83,246

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

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 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.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 31 July 2024 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 28 October 2024 and were signed by:



H M C Woollard - Director


The Black Shed Marketing Company Limited (Registered number: 06389969)

Notes to the Financial Statements
for the Period 1 April 2023 to 31 July 2024

1. STATUTORY INFORMATION

The Black Shed Marketing Company 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 as modified by the revaluation of certain assets.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquiring of a business in 2007, has been amortised evenly over its estimated useful life of four years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc - 33% on cost

Financial instruments
Financial instruments are initially measured at their fair value. After initial recognition, financial instruments are subsequently measured at fair value, with changes in fair value being recognised in the profit and loss account.

Taxation
Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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 period 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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the period was NIL (2023 - NIL).

The Black Shed Marketing Company Limited (Registered number: 06389969)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 31 July 2024

4. INTANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2023 35,000
Disposals (35,000 )
At 31 July 2024 -
AMORTISATION
At 1 April 2023 35,000
Eliminated on disposal (35,000 )
At 31 July 2024 -
NET BOOK VALUE

At 31 July 2024 -
At 31 March 2023 -

5. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 April 2023 2,787
Disposals (2,787 )
At 31 July 2024 -
DEPRECIATION
At 1 April 2023 2,787
Eliminated on disposal (2,787 )
At 31 July 2024 -
NET BOOK VALUE
At 31 July 2024 -
At 31 March 2023 -

6. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 April 2023 78,513
Disposals (78,513 )
At 31 July 2024 -
NET BOOK VALUE
At 31 July 2024 -
At 31 March 2023 78,513

The company's investments were valued at fair value on an open market basis at year-end by a third party.