1 February 2023 false No description of principal activity Taxfiler 2024.6.1 09413810business:PrivateLimitedCompanyLtd2023-02-012024-01-31 094138102023-01-31 094138102023-02-012024-01-31 09413810business:AuditExemptWithAccountantsReport2023-02-012024-01-31 09413810business:FilletedAccounts2023-02-012024-01-31 094138102024-01-31 09413810business:Director12023-02-012024-01-31 09413810business:RegisteredOffice2023-02-012024-01-31 094138102023-01-31 09413810core:WithinOneYear2024-01-31 09413810core:WithinOneYear2023-01-31 09413810core:ShareCapitalcore:PreviouslyStatedAmount2024-01-31 09413810core:ShareCapitalcore:PreviouslyStatedAmount2023-01-31 09413810core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2024-01-31 09413810core:RetainedEarningsAccumulatedLossescore:PreviouslyStatedAmount2023-01-31 09413810core:PreviouslyStatedAmount2024-01-31 09413810core:PreviouslyStatedAmount2023-01-31 09413810business:SmallEntities2023-02-012024-01-31 09413810countries:EnglandWales2023-02-012024-01-31 09413810business:OrdinaryShareClass12023-02-012024-01-31 09413810business:OrdinaryShareClass12022-02-012023-01-31 094138102022-02-012023-01-31 iso4217:GBP xbrli:shares xbrli:pure
Company Registration No. 09413810 (England and Wales)
Black & Even Ltd Unaudited accounts for the year ended 31 January 2024
Black & Even Ltd Unaudited accounts Contents
Page
- 2 -
Black & Even Ltd Company Information for the year ended 31 January 2024
Director
Steven Legg
Company Number
09413810 (England and Wales)
Registered Office
UNIT 2 KENWOOD HOUSE 1 UPPER GROVESNOR ROAD TUNBRIDGE WELLS KENT TN1 2EL ENGLAND
Accountants
Rustrick Accountants Limited 380A New Hythe lane Larkfield Maidstone Kent ME20 6RZ
- 3 -
Black & Even Ltd Statement of financial position as at 31 January 2024
2024 
2023 
Notes
£ 
£ 
Current assets
Debtors
6,000 
6,000 
Cash at bank and in hand
100 
917 
6,100 
6,917 
Creditors: amounts falling due within one year
(95,297)
(81,998)
Net current liabilities
(89,197)
(75,081)
Net liabilities
(89,197)
(75,081)
Capital and reserves
Called up share capital
10 
10 
Profit and loss account
(89,207)
(75,091)
Shareholders' funds
(89,197)
(75,081)
For the year ending 31 January 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 25 January 2025 and were signed on its behalf by
Steven Legg Director Company Registration No. 09413810
- 4 -
Black & Even Ltd Notes to the Accounts for the year ended 31 January 2024
1
Statutory information
Black & Even Ltd is a private company, limited by shares, registered in England and Wales, registration number 09413810. The registered office is UNIT 2 KENWOOD HOUSE, 1 UPPER GROVESNOR ROAD, TUNBRIDGE WELLS, KENT, TN1 2EL, 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. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
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.
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.
4
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Accrued income and prepayments
6,000 
6,000 
- 5 -
Black & Even Ltd Notes to the Accounts for the year ended 31 January 2024
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
1,903 
1,903 
Other creditors
70,196 
70,195 
Loans from directors
22,248 
4,450 
Accruals
950 
5,450 
95,297 
81,998 
6
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
10 Ordinary shares of £1 each
10 
10 
7
Average number of employees
During the year the average number of employees was 1 (2023: 1).
- 6 -