1 October 2023 false No description of principal activity Taxfiler 2024.6.1 14365230business:PrivateLimitedCompanyLtd2023-10-012024-09-30 143652302023-09-30 143652302023-10-012024-09-30 14365230business:AuditExempt-NoAccountantsReport2023-10-012024-09-30 14365230business:FilletedAccounts2023-10-012024-09-30 143652302024-09-30 14365230business:Director12023-10-012024-09-30 14365230business:RegisteredOffice2023-10-012024-09-30 143652302023-09-30 14365230core:WithinOneYear2024-09-30 14365230core:WithinOneYear2023-09-30 14365230core:ShareCapitalcore:PreviouslyStatedAmount2024-09-30 14365230core:ShareCapitalcore:PreviouslyStatedAmount2023-09-30 14365230core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-09-30 14365230core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-09-30 14365230core:PreviouslyStatedAmount2024-09-30 14365230core:PreviouslyStatedAmount2023-09-30 14365230business:SmallEntities2023-10-012024-09-30 14365230countries:EnglandWales2023-10-012024-09-30 14365230business:OrdinaryShareClass12023-10-012024-09-30 14365230business:OrdinaryShareClass12022-09-202023-09-30 143652302022-09-202023-09-30 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 14365230 (England and Wales)
BLACK SEA 85 LTD Unaudited accounts for the year ended 30 September 2024
BLACK SEA 85 LTD Unaudited accounts Contents
Page
- 2 -
BLACK SEA 85 LTD Company Information for the year ended 30 September 2024
Director
Edvart Garo Rafaelyan
Company Number
14365230 (England and Wales)
Registered Office
12 BOLTON AVENUE LIVERPOOL L32 0TH ENGLAND
Accountants
DoKument Ltd Corbet Arms High Street Market Drayton Shropshire TF9 1PY
- 3 -
BLACK SEA 85 LTD Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Cash at bank and in hand
68 
366 
Creditors: amounts falling due within one year
95 
(326)
Net current assets
163 
40 
Net assets
163 
40 
Capital and reserves
Called up share capital
1 
1 
Profit and loss account
162 
39 
Shareholders' funds
163 
40 
For the year ending 30 September 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 his 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 13 January 2025 and were signed on its behalf by
Edvart Garo Rafaelyan Director Company Registration No. 14365230
- 4 -
BLACK SEA 85 LTD Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
BLACK SEA 85 LTD is a private company, limited by shares, registered in England and Wales, registration number 14365230. The registered office is 12 BOLTON AVENUE, LIVERPOOL, L32 0TH, 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.
4
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
2,844 
1,768 
Loans from directors
(2,939)
(1,442)
(95)
326 
5
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
1 Ordinary shares of £1 each
1 
1 
6
Loans to directors
As of 30 September 2024, the director of the company owed £2,939 to the company (30 Sep 2023: £1,442) in respect of interest free loan, which is repayable on demand.
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
- 5 -