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Registration number: 06218150

Black 5 Design Limited

Annual Report and Unaudited Financial Statements

for the Year Ended 30 April 2024

 

Black 5 Design Limited

Contents

Company Information

1

Director's Report

2

Balance Sheet

3 to 4

Notes to the Unaudited Financial Statements

5 to 9

 

Black 5 Design Limited

Company Information





 

Director




 

CM Smith

Company secretary

A R Smith

Registered office





 

65 The Park
Kirkburton
Huddersfield
HD8 0NP

Accountants

D & A Hill
No.18 T8/9 Brooke's Mill
Armitage Bridge
Huddersfield
West Yorkshire
HD4 7NR

 

Black 5 Design Limited

Director's Report
for the Year Ended 30 April 2024

The director presents his report and the financial statements for the year ended 30 April 2024.

Director of the company

The director who held office during the year was as follows:

CM Smith

Principal activity

The principal activity of the company is that of exhibition stand design and construction.

Small companies provision statement

This report has been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

Approved and authorised by the director on 20 January 2025
 

.........................................
CM Smith
Director

 

Black 5 Design Limited

(Registration number: 06218150 )
Balance Sheet as at 30 April 2024

Note

2024
£

2023
£

Fixed assets

 

Tangible assets

4

1,551

5,988

Current assets

 

Stocks

5

-

300

Debtors

6

2,314

6,293

Cash at bank and in hand

 

5,687

6,986

 

8,001

13,579

Creditors: Amounts falling due within one year

7

(42,898)

(51,517)

Net current liabilities

 

(34,897)

(37,938)

Net liabilities

 

(33,346)

(31,950)

Capital and reserves

 

Called up share capital

8

100

100

Retained earnings

(33,446)

(32,050)

Shareholders' deficit

 

(33,346)

(31,950)

For the financial year ending 30 April 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and

The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 20 January 2025
 

 

Black 5 Design Limited

(Registration number: 06218150 )
Balance Sheet as at 30 April 2024

.........................................
CM Smith
Director

 

Black 5 Design Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 2024

1

General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
65 The Park
Kirkburton
Huddersfield
HD8 0NP

These financial statements were authorised for issue by the director on 20 January 2025.

2

Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

Going concern

The financial statements have been prepared on a going concern basis.

Turnover

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

 

Black 5 Design Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 2024

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class

Depreciation method and rate

Equipment

20% on reducing balance

Fixtures and fittings

20% on reducing balance

Motor vehicles

25% on reducing balance

Computer equipment

20% on reducing balance

Stocks

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

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

3

Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2023 - 1).

 

Black 5 Design Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 2024

4

Tangible assets

Fixtures and fittings
£

Plant and machinery
£

Office equipment
£

Motor vehicles
 £

Cost or valuation

At 1 May 2023

779

8,673

15,098

22,743

Disposals

-

-

-

(22,743)

At 30 April 2024

779

8,673

15,098

-

Depreciation

At 1 May 2023

700

7,515

14,396

18,694

Charge for the year

16

232

140

-

Eliminated on disposal

-

-

-

(18,694)

At 30 April 2024

716

7,747

14,536

-

Carrying amount

At 30 April 2024

63

926

562

-

At 30 April 2023

79

1,158

702

4,049

Total
£

Cost or valuation

At 1 May 2023

47,293

Disposals

(22,743)

At 30 April 2024

24,550

Depreciation

At 1 May 2023

41,305

Charge for the year

388

Eliminated on disposal

(18,694)

At 30 April 2024

22,999

Carrying amount

At 30 April 2024

1,551

At 30 April 2023

5,988

 

Black 5 Design Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 2024

5

Stocks

2024
£

2023
£

Other inventories

-

300

6

Debtors

Current

2024
£

2023
£

Trade debtors

2,314

6,293

 

2,314

6,293

7

Creditors

Creditors: amounts falling due within one year

Note

2024
£

2023
£

Due within one year

 

Loans and borrowings

9

7,378

9,718

Taxation and social security

 

415

4,763

Accruals and deferred income

 

3,806

5,712

Other creditors

 

31,299

31,324

 

42,898

51,517

8

Share capital

Allotted, called up and fully paid shares

 

2024

2023

 

No.

£

No.

£

Ordinary of £1 each

100

100

100

100

         
 

Black 5 Design Limited

Notes to the Unaudited Financial Statements
for the Year Ended 30 April 2024

9

Loans and borrowings

2024
£

2023
£

Current loans and borrowings

Other borrowings

7,378

9,718