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REGISTERED NUMBER: 07087657 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2024

for

Black Cat Travel Ltd

Black Cat Travel Ltd (Registered number: 07087657)






Contents of the Financial Statements
for the Year Ended 31 March 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Black Cat Travel Ltd

Company Information
for the Year Ended 31 March 2024







DIRECTOR: J C J Edwards





REGISTERED OFFICE: Beeching House, Station Yard
Station Road
Harmston
Lincoln
LN5 9SU





REGISTERED NUMBER: 07087657 (England and Wales)





ACCOUNTANTS: ABC Accounting Services
1 Willoughton Place
Wharton Close
Gainsborough
Lincolnshire
DN21 1EB

Black Cat Travel Ltd (Registered number: 07087657)

Balance Sheet
31 March 2024

31.3.24 31.3.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 459,625 336,485

CURRENT ASSETS
Stocks 16,000 16,000
Debtors 5 191,023 206,658
Cash at bank and in hand 28,313 62,482
235,336 285,140
CREDITORS
Amounts falling due within one year 6 289,959 257,461
NET CURRENT (LIABILITIES)/ASSETS (54,623 ) 27,679
TOTAL ASSETS LESS CURRENT
LIABILITIES

405,002

364,164

CREDITORS
Amounts falling due after more than one
year

7

(198,184

)

(191,621

)

PROVISIONS FOR LIABILITIES (25,012 ) (22,381 )
NET ASSETS 181,806 150,162

CAPITAL AND RESERVES
Called up share capital 1 1
Retained earnings 181,805 150,161
181,806 150,162

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 Cat Travel Ltd (Registered number: 07087657)

Balance Sheet - continued
31 March 2024


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 director and authorised for issue on 29 November 2024 and were signed by:





J C J Edwards - Director


Black Cat Travel Ltd (Registered number: 07087657)

Notes to the Financial Statements
for the Year Ended 31 March 2024

1. STATUTORY INFORMATION

Black Cat Travel 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.

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 or, if held under a finance lease, over the lease term, whichever is the shorter.
Plant and machinery - 10% on reducing balance
Motor vehicles - 20% on reducing balance
Computer equipment - 33% 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.

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

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 24 (2023 - 22 ) .

Black Cat Travel Ltd (Registered number: 07087657)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

4. TANGIBLE FIXED ASSETS
Freehold Plant and Motor Computer
property machinery vehicles equipment Totals
£    £    £    £    £   
COST
At 1 April 2023 - 93,718 848,427 5,406 947,551
Additions 120,000 3,372 72,599 5,096 201,067
At 31 March 2024 120,000 97,090 921,026 10,502 1,148,618
DEPRECIATION
At 1 April 2023 - 24,634 583,008 3,424 611,066
Charge for year - 7,245 67,603 3,079 77,927
At 31 March 2024 - 31,879 650,611 6,503 688,993
NET BOOK VALUE
At 31 March 2024 120,000 65,211 270,415 3,999 459,625
At 31 March 2023 - 69,084 265,419 1,982 336,485

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:
Plant and Motor
machinery vehicles Totals
£    £    £   
COST
At 1 April 2023 32,880 553,087 585,967
Additions - 44,949 44,949
Transfer to ownership - (57,456 ) (57,456 )
At 31 March 2024 32,880 540,580 573,460
DEPRECIATION
At 1 April 2023 6,247 366,350 372,597
Charge for year 2,663 43,872 46,535
Transfer to ownership - (45,128 ) (45,128 )
At 31 March 2024 8,910 365,094 374,004
NET BOOK VALUE
At 31 March 2024 23,970 175,486 199,456
At 31 March 2023 26,633 186,737 213,370

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Trade debtors 118,325 149,207
VAT 16,740 12,962
Prepayments 55,958 44,489
191,023 206,658

Black Cat Travel Ltd (Registered number: 07087657)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2024

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.24 31.3.23
£    £   
Bank loans and overdrafts 10,000 10,000
Other loans 73,999 45,000
Hire purchase contracts 84,605 82,456
Trade creditors 86,850 44,894
Tax 142 4
Social security and other taxes 16,176 21,498
Other creditors 7,546 3,765
Directors' current accounts 9,041 48,244
Accrued expenses 1,600 1,600
289,959 257,461

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
31.3.24 31.3.23
£    £   
Bank loans - 1-2 years 10,000 10,000
Bank loans - 2-5 years 1,667 11,667
Hire purchase contracts 186,517 169,954
198,184 191,621

8. RELATED PARTY DISCLOSURES

During the year, total dividends of £1,000 (2023 - £2,000) were paid to the director .

9. ULTIMATE CONTROLLING PARTY

The controlling party is J C J Edwards.