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REGISTERED NUMBER: 09455755 (England and Wales)

















UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 29TH FEBRUARY 2024

FOR

BLACKSHAW ROYD EQUESTRIAN LIMITED

BLACKSHAW ROYD EQUESTRIAN LIMITED (REGISTERED NUMBER: 09455755)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29TH FEBRUARY 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


BLACKSHAW ROYD EQUESTRIAN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 29TH FEBRUARY 2024







DIRECTORS: Mrs A N Douglas Smith
N R Douglas-Smith





REGISTERED OFFICE: 12 Market Street
Hebden Bridge
West Yorkshire
HX7 6AD





REGISTERED NUMBER: 09455755 (England and Wales)





ACCOUNTANTS: Cresswells
12 Market Street
Hebden Bridge
West Yorkshire
HX7 6AD

BLACKSHAW ROYD EQUESTRIAN LIMITED (REGISTERED NUMBER: 09455755)

BALANCE SHEET
29TH FEBRUARY 2024

2024 2023
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 8,070 11,205

CURRENT ASSETS
Stocks 17,445 22,035
Debtors 5 9,026 2,300
Cash at bank 6,160 2,930
32,631 27,265
CREDITORS
Amounts falling due within one year 6 11,654 19,255
NET CURRENT ASSETS 20,977 8,010
TOTAL ASSETS LESS CURRENT
LIABILITIES

29,047

19,215

CREDITORS
Amounts falling due after more than
one year

7

(26,051

)

(12,000

)

PROVISIONS FOR LIABILITIES 8 (2,017 ) (2,801 )
NET ASSETS 979 4,414

CAPITAL AND RESERVES
Called up share capital 9 2 2
Retained earnings 977 4,412
SHAREHOLDERS' FUNDS 979 4,414

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 29th February 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 29th February 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 26th November 2024 and were signed on its behalf by:



Mrs A N Douglas Smith - Director


BLACKSHAW ROYD EQUESTRIAN LIMITED (REGISTERED NUMBER: 09455755)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 29TH FEBRUARY 2024

1. STATUTORY INFORMATION

Blackshaw Royd Equestrian 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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.
Improvements to property - over 20 years
Plant and machinery - 20% on cost

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

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 2 (2023 - 2 ) .

BLACKSHAW ROYD EQUESTRIAN LIMITED (REGISTERED NUMBER: 09455755)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29TH FEBRUARY 2024

4. TANGIBLE FIXED ASSETS
Improvements
to Plant and
property machinery Totals
£    £    £   
COST
At 1st March 2023
and 29th February 2024 9,412 51,860 61,272
DEPRECIATION
At 1st March 2023 1,884 48,183 50,067
Charge for year 471 2,664 3,135
At 29th February 2024 2,355 50,847 53,202
NET BOOK VALUE
At 29th February 2024 7,057 1,013 8,070
At 28th February 2023 7,528 3,677 11,205

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 2,300
Directors' current accounts 9,026 -
9,026 2,300

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Bank loans and overdrafts 4,500 4,500
Other loans 3,347 -
Trade creditors - 9,045
Tax 676 -
Directors' current accounts - 3,094
Accrued expenses 3,131 2,616
11,654 19,255

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2024 2023
£    £   
Bank loans more than 1 yr 4,500 4,500
Bank loans - 2-5 years 3,000 7,500
Other loans - 1-2 years 3,693 -
Other loans - 2-5 years 14,858 -
26,051 12,000

8. PROVISIONS FOR LIABILITIES
2024 2023
£    £   
Deferred tax 2,017 2,801

BLACKSHAW ROYD EQUESTRIAN LIMITED (REGISTERED NUMBER: 09455755)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 29TH FEBRUARY 2024

8. PROVISIONS FOR LIABILITIES - continued

Deferred
tax
£   
Balance at 1st March 2023 2,801
Credit to Income Statement during year (784 )
Balance at 29th February 2024 2,017

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary A 1 1 1
1 Ordinary B 1 1 1
2 2

10. DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 29th February 2024 and 28th February 2023:

2024 2023
£    £   
N R Douglas-Smith and Mrs A N Douglas Smith
Balance outstanding at start of year - -
Amounts advanced 54,311 -
Amounts repaid (45,285 ) -
Amounts written off - -
Amounts waived - -
Balance outstanding at end of year 9,026 -