IRIS Accounts Production v24.3.2.46 11069422 director 1.12.23 30.11.24 30.11.24 false true false false true false Ordinary A 1.00000 Ordinary B 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh110694222023-11-30110694222024-11-30110694222023-12-012024-11-30110694222022-11-30110694222022-12-012023-11-30110694222023-11-3011069422ns15:EnglandWales2023-12-012024-11-3011069422ns14:PoundSterling2023-12-012024-11-3011069422ns10:Director12023-12-012024-11-3011069422ns10:PrivateLimitedCompanyLtd2023-12-012024-11-3011069422ns10:SmallEntities2023-12-012024-11-3011069422ns10:AuditExemptWithAccountantsReport2023-12-012024-11-3011069422ns10:SmallCompaniesRegimeForDirectorsReport2023-12-012024-11-3011069422ns10:SmallCompaniesRegimeForAccounts2023-12-012024-11-3011069422ns10:FullAccounts2023-12-012024-11-3011069422ns10:OrdinaryShareClass12023-12-012024-11-3011069422ns10:OrdinaryShareClass22023-12-012024-11-3011069422ns10:RegisteredOffice2023-12-012024-11-3011069422ns5:CurrentFinancialInstruments2024-11-3011069422ns5:CurrentFinancialInstruments2023-11-3011069422ns5:Non-currentFinancialInstruments2024-11-3011069422ns5:Non-currentFinancialInstruments2023-11-3011069422ns5:ShareCapital2024-11-3011069422ns5:ShareCapital2023-11-3011069422ns5:RetainedEarningsAccumulatedLosses2024-11-3011069422ns5:RetainedEarningsAccumulatedLosses2023-11-3011069422ns5:PlantMachinery2023-12-012024-11-3011069422ns5:MotorVehicles2023-12-012024-11-3011069422ns5:ComputerEquipment2023-12-012024-11-3011069422ns5:PlantMachinery2023-11-3011069422ns5:MotorVehicles2023-11-3011069422ns5:ComputerEquipment2023-11-3011069422ns5:PlantMachinery2024-11-3011069422ns5:MotorVehicles2024-11-3011069422ns5:ComputerEquipment2024-11-3011069422ns5:PlantMachinery2023-11-3011069422ns5:MotorVehicles2023-11-3011069422ns5:ComputerEquipment2023-11-3011069422ns5:WithinOneYearns5:CurrentFinancialInstruments2024-11-3011069422ns5:WithinOneYearns5:CurrentFinancialInstruments2023-11-3011069422ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2024-11-3011069422ns5:BetweenOneTwoYearsns5:Non-currentFinancialInstruments2023-11-3011069422ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2024-11-3011069422ns5:Non-currentFinancialInstrumentsns5:BetweenTwoFiveYears2023-11-3011069422ns10:OrdinaryShareClass12024-11-3011069422ns10:OrdinaryShareClass22024-11-30
REGISTERED NUMBER: 11069422 (England and Wales)















Unaudited Financial Statements

for the Year Ended

30 November 2024

for

Black Cat Building Products Limited

Black Cat Building Products Limited (Registered number: 11069422)

Contents of the Financial Statements
for the Year Ended 30 November 2024










Page

Company Information 1

Chartered Accountants' Report 2

Balance Sheet 3

Notes to the Financial Statements 5


Black Cat Building Products Limited

Company Information
for the Year Ended 30 November 2024







DIRECTOR: C J Doran





REGISTERED OFFICE: Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP





REGISTERED NUMBER: 11069422 (England and Wales)





ACCOUNTANTS: The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP

Chartered Accountants' Report to the Director
on the Unaudited Financial Statements of
Black Cat Building Products Limited


The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Black Cat Building Products Limited for the year ended 30 November 2024 which comprise the Income Statement, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the director of Black Cat Building Products Limited in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Black Cat Building Products Limited and state those matters that we have agreed to state to the director of Black Cat Building Products Limited in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Black Cat Building Products Limited and its director for our work or for this report.

It is your duty to ensure that Black Cat Building Products Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Black Cat Building Products Limited. You consider that Black Cat Building Products Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Black Cat Building Products Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.






The Rowleys Partnership Ltd
Chartered Accountants
Charnwood House
Harcourt Way
Meridian Business Park
Leicester
Leicestershire
LE19 1WP


18 March 2025

Black Cat Building Products Limited (Registered number: 11069422)

Balance Sheet
30 November 2024

30.11.24 30.11.23
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 48,182 27,947

CURRENT ASSETS
Debtors 5 93,804 98,188
Cash at bank 41,011 10,881
134,815 109,069
CREDITORS
Amounts falling due within one year 6 84,887 63,629
NET CURRENT ASSETS 49,928 45,440
TOTAL ASSETS LESS CURRENT
LIABILITIES

98,110

73,387

CREDITORS
Amounts falling due after more than
one year

7

(41,043

)

(13,033

)

PROVISIONS FOR LIABILITIES (9,154 ) (5,310 )
NET ASSETS 47,913 55,044

CAPITAL AND RESERVES
Called up share capital 9 100 100
Retained earnings 47,813 54,944
SHAREHOLDERS' FUNDS 47,913 55,044

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2024.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2024 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

Black Cat Building Products Limited (Registered number: 11069422)

Balance Sheet - continued
30 November 2024


The 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.

The financial statements were approved by the director and authorised for issue on 18 March 2025 and were signed by:





C J Doran - Director


Black Cat Building Products Limited (Registered number: 11069422)

Notes to the Financial Statements
for the Year Ended 30 November 2024


1. STATUTORY INFORMATION

Black Cat Building Products Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.
Plant and machinery - 20% reducing balance
Motor vehicles - 25% reducing balance
Computer equipment - 33% straight line basis

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Black Cat Building Products Limited (Registered number: 11069422)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


2. ACCOUNTING POLICIES - continued

Hire purchase and leasing commitments
Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2023 - 1 ) .

4. TANGIBLE FIXED ASSETS
Plant and Motor Computer
machinery vehicles equipment Totals
£    £    £    £   
COST
At 1 December 2023 - 49,050 2,811 51,861
Additions 2,300 61,790 - 64,090
Disposals - (49,050 ) (212 ) (49,262 )
At 30 November 2024 2,300 61,790 2,599 66,689
DEPRECIATION
At 1 December 2023 - 21,460 2,454 23,914
Charge for year 460 15,448 357 16,265
Eliminated on disposal - (21,460 ) (212 ) (21,672 )
At 30 November 2024 460 15,448 2,599 18,507
NET BOOK VALUE
At 30 November 2024 1,840 46,342 - 48,182
At 30 November 2023 - 27,590 357 27,947

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Trade debtors 52,369 56,891
Associated company 40,699 40,699
Prepayments and accrued income 736 598
93,804 98,188

Black Cat Building Products Limited (Registered number: 11069422)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
30.11.24 30.11.23
£    £   
Bank loans and overdrafts 6,800 6,800
Hire purchase contracts 12,322 13,134
Trade creditors 15,071 23,959
Corporation tax 524 5,569
Social security and other taxes 167 -
VAT 951 3,840
Directors' current accounts 46,742 8,227
Accruals and deferred income 2,310 2,100
84,887 63,629

7. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
30.11.24 30.11.23
£    £   
Bank loans - 1-2 years 6,233 6,800
Bank loans - 2-5 years - 6,233
Hire purchase contracts 34,810 -
41,043 13,033

8. SECURED DEBTS

The following secured debts are included within creditors:

30.11.24 30.11.23
£    £   
Hire purchase contracts 47,132 13,134

The hire purchase creditor is secured on the assets to which it relates.

9. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 30.11.24 30.11.23
value: £    £   
75 Ordinary A £1 75 75
25 Ordinary B £1 25 25
100 100

Black Cat Building Products Limited (Registered number: 11069422)

Notes to the Financial Statements - continued
for the Year Ended 30 November 2024


10. RELATED PARTY DISCLOSURES

The company incurred costs totalling £Nil (2023 - £40,699) on behalf of a company the director has an interest in. At the year end included in debtors is an amount of £40,699 (2023 - £40,699) owing from this associated company.