Black Hat Consulting Ltd
Registered number: 08166328
Statement of Financial Position
as at 31 August 2024
Notes 2024 2023
£ £
Fixed assets
Tangible assets 4 2,757 2,202
Financial assets 108,086 -
110,843 2,202
Current assets
Debtors 5 1,789 478
Cash at bank and in hand 113,731 220,239
115,520 220,717
Creditors: amounts falling due within one year 6 (742) (1,741)
Net current assets 114,778 218,976
Net assets 225,621 221,178
Capital and reserves
Called up share capital 200 200
Profit and loss account 225,421 220,978
Shareholder's funds 225,621 221,178
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
P Kent
Director
Approved by the board on 20 February 2025
Black Hat Consulting Ltd
Notes to the Accounts
for the year ended 31 August 2024
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102 Section 1a small entities, the financial reporting standard applicable in the UK and the Republic of Ireland.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% reducing balance
Investments
Unlisted investments (other than investments in subsidiaries, associates and joint ventures) are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses.

Listed investments are measured at fair value.

Changes in fair value/Impairment losses are included in the profit and loss account.
Debtors
Short term debtors are measured at transaction price, less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price. Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
2 Exceptional items 2024 2023
£ £
Value adjustments on fixed assets and current asset investments (7,707) -
(7,707) -
3 Employees and directors 2024 2023
Number Number
Average number of directors and persons employed by the company 1 1
4 Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 September 2023 7,814
Additions 1,474
At 31 August 2024 9,288
Depreciation
At 1 September 2023 5,612
Charge for the year 919
At 31 August 2024 6,531
Net book value
At 31 August 2024 2,757
At 31 August 2023 2,202
5 Debtors 2024 2023
£ £
Other debtors 1,789 478
6 Creditors: amounts falling due within one year 2024 2023
£ £
Trade creditors 22 42
Accruals 720 480
Corporation tax - 449
Other taxes and social security costs - 770
742 1,741
7 Loans to directors
Description and conditions B/fwd Paid Repaid C/fwd
£ £ £ £
P Kent
Repayable on demand 231 234 - 465
231 234 - 465
8 Other information
Black Hat Consulting Ltd is a private company limited by shares and incorporated in England. Its registered office is:
Halsted Tilford Road
Tilford
Farnham
GU10 2DE
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