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Company Registration No. 08667183 (England and Wales)
Black Dog Electrical Limited Unaudited accounts for the year ended 31 August 2024
Black Dog Electrical Limited Unaudited accounts Contents
Page
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Black Dog Electrical Limited Statement of financial position as at 31 August 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
275 
554 
Current assets
Cash at bank and in hand
17,650 
25,822 
Creditors: amounts falling due within one year
(11,456)
(9,944)
Net current assets
6,194 
15,878 
Net assets
6,469 
16,432 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
6,369 
16,332 
Shareholders' funds
6,469 
16,432 
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 members have 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 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 and authorised for issue on 22 January 2025 and were signed on its behalf by
Allan McCullough Director Company Registration No. 08667183
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Black Dog Electrical Limited Notes to the Accounts for the year ended 31 August 2024
1
Statutory information
Black Dog Electrical Limited is a private company, limited by shares, registered in England and Wales, registration number 08667183. The registered office is 18 O'Hanlon Crescent, Wallsend, Tyne & Wear, NE28 9ES, United Kingdom.
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:
Plant & machinery
20% Reducing Balance
Computer equipment
33.3% Straight Line
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, and rebates. The business is not VAT registered. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Black Dog Electrical Limited Notes to the Accounts for the year ended 31 August 2024
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 September 2023
3,200 
1,774 
4,974 
At 31 August 2024
3,200 
1,774 
4,974 
Depreciation
At 1 September 2023
2,856 
1,564 
4,420 
Charge for the year
69 
210 
279 
At 31 August 2024
2,925 
1,774 
4,699 
Net book value
At 31 August 2024
275 
- 
275 
At 31 August 2023
344 
210 
554 
5
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Taxes and social security
8,669 
8,347 
Other creditors
146 
22 
Loans from directors
541 
255 
Accruals
2,100 
1,320 
11,456 
9,944 
6
Average number of employees
During the year the average number of employees was 1 (2023: 1).
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