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Registered number: 08181767
The Black Shack Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2024
SQK Accountancy Ltd
Use.Space
Paddock Street
Manchester
Greater Manchester
M12 6HT
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 08181767
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 278 269
278 269
CURRENT ASSETS
Stocks 5 2,000 -
Debtors 6 5,595 10,907
7,595 10,907
Creditors: Amounts Falling Due Within One Year 7 (121,298 ) (94,693 )
NET CURRENT ASSETS (LIABILITIES) (113,703 ) (83,786 )
TOTAL ASSETS LESS CURRENT LIABILITIES (113,425 ) (83,517 )
Creditors: Amounts Falling Due After More Than One Year 8 (2,221 ) (4,997 )
NET LIABILITIES (115,646 ) (88,514 )
CAPITAL AND RESERVES
Called up share capital 9 1 1
Profit and Loss Account (115,647 ) (88,515 )
SHAREHOLDERS' FUNDS (115,646) (88,514)
Page 1
Page 2
For the year ending 31 August 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr G Griffiths
Director
21/02/2025
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
The Black Shack Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 08181767 . The registered office is The Old Forge Warren Hill Farm, Hulfords Lane, Hook, Hampshire, RG27 8AG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Straight Line
Fixtures & Fittings 25% Straight Line
2.4. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
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4. Tangible Assets
Plant & Machinery Fixtures & Fittings Total
£ £ £
Cost
As at 1 September 2023 2,486 215 2,701
Additions 66 - 66
As at 31 August 2024 2,552 215 2,767
Depreciation
As at 1 September 2023 2,256 176 2,432
Provided during the period 21 36 57
As at 31 August 2024 2,277 212 2,489
Net Book Value
As at 31 August 2024 275 3 278
As at 1 September 2023 230 39 269
5. Stocks
2024 2023
£ £
Work in progress 2,000 -
6. Debtors
2024 2023
£ £
Due within one year
Trade debtors 8,173 9,791
Other debtors (2,578) 1,116
5,595 10,907
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 5,642 3,155
Bank loans and overdrafts 10,094 9,118
Other loans 2,186 -
Other creditors 101,455 81,522
Taxation and social security 1,921 898
121,298 94,693
8. Creditors: Amounts Falling Due After More Than One Year
2024 2023
£ £
Bank loans 2,221 4,997
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Page 5
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 1 1
Page 5