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Registered Number: 11289367
England and Wales

 

 

 

BLACK & BLUESMITH LTD.


Abridged Accounts
 


Period of accounts

Start date: 01 May 2023

End date: 30 April 2024
 
 
Notes
 
2024
£
  2023
£
Fixed assets      
Tangible fixed assets 3 70,709    512 
70,709    512 
Current assets      
Debtors 1,146   
Cash at bank and in hand 15,689    80,928 
16,835    80,928 
Creditors: amount falling due within one year (3,415)   (2,346)
Net current assets 13,420    78,582 
 
Total assets less current liabilities 84,129    79,094 
Net assets 84,129    79,094 
 

Capital and reserves
     
Called up share capital 4 1    1 
Profit and loss account 84,128    79,093 
Shareholders' funds 84,129    79,094 
 


For the year ended 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:
  1. The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
  2. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
These 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 to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).
The financial statements were approved by the director on 29 January 2025 and were signed by:


-------------------------------
Thomas Smith
Director
1
General Information
Black & Bluesmith Ltd. is a private company, limited by shares, registered in England and Wales, registration number 11289367, registration address 10 Fortune Green, Alpington, Norwich, Norfolk, NR14 7NN.

The presentation currency is £ sterling.
1.

Accounting policies

Significant accounting policies
Statement of compliance
These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
Basis of preparation
The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.
The financial statements are prepared in sterling which is the functional currency of the company.
Going concern basis
The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements.
Turnover
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Research and development expenditure
Research and development expenditure is charged to the income statement in the period in which it is incurred.
Taxation
Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted
Dividends
Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Tangible fixed assets
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery 20% Straight Line
Computer Equipment 20% Straight Line
2.

Average number of employees

Average number of employees during the year was 1 (2023 : 1).
3.

Tangible fixed assets

Cost or valuation Plant and Machinery   Computer Equipment   Total
  £   £   £
At 01 May 2023   853    853 
Additions 87,761    199    87,960 
Disposals    
At 30 April 2024 87,761    1,052    88,813 
Depreciation
At 01 May 2023   341    341 
Charge for year 17,559    204    17,763 
On disposals    
At 30 April 2024 17,559    545    18,104 
Net book values
Closing balance as at 30 April 2024 70,202    507    70,709 
Opening balance as at 01 May 2023   512    512 


4.

Share Capital

Allotted, called up and fully paid
2024
£
  2023
£
1 Ordinary share of £1.00 each  
 

2