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Company Registration No. 12068437 (England and Wales)
Black Mountains Law Limited Unaudited accounts for the year ended 30 June 2024
Black Mountains Law Limited Unaudited accounts Contents
Page
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Black Mountains Law Limited Company Information for the year ended 30 June 2024
Directors
Martin John Pearse Sophie Olivia Pearse
Company Number
12068437 (England and Wales)
Registered Office
Llwynaumawr Lodge Cwmdu Crickhowell Powys NP8 1RS Wales
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Black Mountains Law Limited Statement of financial position as at 30 June 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
168,068 
142,840 
Current assets
Debtors
23,451 
88,333 
Cash at bank and in hand
75,192 
85,663 
98,643 
173,996 
Creditors: amounts falling due within one year
(11,543)
(41,132)
Net current assets
87,100 
132,864 
Net assets
255,168 
275,704 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
255,068 
275,604 
Shareholders' funds
255,168 
275,704 
For the year ending 30 June 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 directors acknowledge their 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 of Directors and authorised for issue on 26 November 2024 and were signed on its behalf by
Martin John Pearse Director Company Registration No. 12068437
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Black Mountains Law Limited Notes to the Accounts for the year ended 30 June 2024
1
Statutory information
Black Mountains Law Limited is a private company, limited by shares, registered in England and Wales, registration number 12068437. The registered office is Llwynaumawr Lodge, Cwmdu, Crickhowell, Powys, NP8 1RS, Wales.
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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Fixtures & fittings
20% SLM
4
Tangible fixed assets
Land & buildings 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 July 2023
122,448 
2,350 
27,978 
152,776 
Additions
- 
33,650 
- 
33,650 
At 30 June 2024
122,448 
36,000 
27,978 
186,426 
Depreciation
At 1 July 2023
- 
196 
9,740 
9,936 
Charge for the year
- 
4,774 
3,648 
8,422 
At 30 June 2024
- 
4,970 
13,388 
18,358 
Net book value
At 30 June 2024
122,448 
31,030 
14,590 
168,068 
At 30 June 2023
122,448 
2,154 
18,238 
142,840 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
23,451 
88,333 
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Black Mountains Law Limited Notes to the Accounts for the year ended 30 June 2024
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
VAT
5,168 
11,545 
Taxes and social security
6,184 
29,226 
Other creditors
- 
361 
Loans from directors
(97)
- 
Accruals
288 
- 
11,543 
41,132 
7
Average number of employees
During the year the average number of employees was 2 (2023: 2).
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